MASTER 

NEGATIVE 
NO.  95-82323- 1 8 


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Author: 

U.S.  Bureau  of  the 
Census 

■[^■M '  B  I 

Taxation  and  revenue 
systems  of  state  and.. 

Place: 

Washington,  D.C. 

Date: 

1914 


COLUMBIA  UNIVERSITY  LIBRARIES 
PRESERVATION  DIVISION 

BIBLIOGRAPHIC  MICROFORM  TARGET 

ORIQIMM.  MATERIAL  AS  HLMED  -  EXISTING  BIBLIOGRAPHIC  RECORD 


MASTER  NEGATIVE  « 


U.S.  Bureau  of  the  emuiit^ 

...  Taxation  and  roTenue  ^yitons  of  state  and  local  govern- 
mente.  .A  digest  of  consfcitational  and  statutory  provisions 
lelating  to  taxation  in  the  different  states  in  1912.  Washing- 
tonjGovtprint  off.,  1914. 

215  Pb  ST*. 

At  head  of  title:  Department  of  comiiieroe.  Bmeaa  of  Hie  oennia 

Wm.  J.  Harris,  director. 

^Prepared  in  connection  with  the  decennial  inyestigation  on  Wealth, 
oeot,  and  tazatloii,  and  pabiUhed  In  advance  of  the  complete  report, 
under  the  supervision  of  Starke  M.  Grogan,  Jolm  Lee  OmUbBr.  AxOmt  I. 

Hlrsch,  directed  by  Hickman  P.  Childers. 

1.  Taxation^tate.  2.  U.  S.— Census.  13th.  1910.  i,  Gragan.  Starke 
Mc]Uughlln.l«0-         n.  Coulter,  John  Lee.  1881-  m.  Hlrsch, 

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SCHOOL  OF  BUSINESS 


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Statistical  '  r*  iriSiM  ;> 

K  ei:  {■ 
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DEPARTMENT  OF  COMMERCE 

BUREAU  OF  THE  CENSUS 

WM.  J.  HARRIS,  DRBCIOR 


UBRARY 

l&CHOOL  OF  BUSINESS 


TAXATION  AND  REVENUE 

SYSTEMS 

OF  STATE  AND  LOCAL  GOVERNMENTS 


A  DIGEST  OF  CONSTITUTIONAL  AND  STATUTORY  PROVISIONS 
REUTING  TO  TAXATION  IN  THE  DIFFERENT 

STATES  IN  1 912 


WASMNCTON 

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[Sew.  Vaifc 


CONTENTS. 


Introduction  , 


C5 


Revenue  Laws 

Alabftma  

Arizona  

ArkansaH.... 
California . . . 
Colonulo  


Delaware  

District  of  Columbia. 

Florida  

Georgift  

Idaho  

niinoiH.  


Iowa  

Kannan  . . 
Kentadcy. 
LouisiaBB. 

Maine  


11 
IB 
2S 


44 

49 
53 
56 
59 
64 
69 
74 
79 
84 
89 
93 
99 


Maryland   105 


Michigan   115 

MinneBOta   120 

  124 

  130 


Revenue  Laws  or— Oontiiiaed. 

Nebraska   140 

  14S 

  148 

New  /ereey   152 

New  Mexico   157 

NvwYoik   Um 

North  Carolina    187 

North  Dakota   172 

OUo   177 

OklalMMi-.-.   IW 

Or^n   190 

Pennsylvania   195 

Rhode  Uand       Stt 

South  Carolina   I08f 

South  Dakota   218 


Texas  

Utah  

Vecmont. 


227 
233 
239 
2tt 


Wadiington. . 
Wert  Yiiginia. 


(8) 


I  if.,: 

Kent  <■  ' 


LETTER  OF  TRANSMITTAL 


DEPABTMBNT  OF  OOMMSBCE, 

BmtBAij  or  ram  Cmrsus, 
WiMuflm,  D.      OMer  IS,  1914, 


Sm: 


I  have  the  honor  to  transmit  herewith  a  bulletin  relating  to  the  revenue  systems  of  the  state  and  local 
governments  for  the  year  1912,  with  a  brief  statemeni  of  the  laws  enacted  in  1913  which  materiallj  affected 
the  revenue  systems. 

Thisbiilbti&luHi  betn  preparedin  ennn<wtinawitfaflifldaeenai>lmviegtjg>tw  WeaUli,  Debt,  mod  Tu»- 
tioB  wtfcflriwd  by  the  penntfiMit  eeiuiis  uit,  vbd  is  puMMied  in  uiwuiee  of  Ukrn  iWHipiiitu  iqiort  in  cnder  tiiAt 
the  infonaalian  floBteiiied  in  it  mnj  not  be  wilUieU  from  Hm  poUiB  mntH  tiie  completion  of  entin 

mvestigation. 

This  bulletin  was  prepared  under  the  supervision  of  Starke  M.  Grogan,  chief  statistician  in  charge  of  Wealth, 
Debt,  and  Taxation,  John  Lee  Coulter,  expert  special  agent  in  an  advisory  capacity,  Arthur  J.  Hirsch,  chief 
of  division,  and  was  directed  by  Hickman  P.  Childers,  expert  cliief  of  division.    Acknowledgment  is  also 
made  of  the  Mrriees  of  Henry  W.  Geidee. 
Tciy  i«ipeotfii%, 


To  Hon.  WiLUAX  €.  Rbdfibld, 


TAXATION  AND  REVENUE  SYSTEMS  OF  STATE 

AND  LOCAL  GOVERNMENTS 


(I) 


TAXATION  AND  REVENUE  SYSTEMS  OF  STATE  AND 

LOCAL  GOVERNMENTS. 


A  DIGEST  OF  CONSTITUTIONAL  AND  STATUTORY  PROVISIONS  RELATING  TO  TAXATION  IN  THE 

DIFFERENT  STATES  IN  19IX 


INTB(»MJCTiON. 


This  bulletin,  which  constitutes  a  part  of  the  inves- 
t%ation  of  the  Bureau  of  the  Census  on  Weetth,  Debt, 
ndlkntSon,  prascnto  ft  Sgat^  of  tiie  Iftus  xdiiiiiig 
to  tenlixm  in  the  different  stales.  Tbese  digests  are 

ft  revieion  of  nmilar  digests  covering  the  year  1902, 
published  as  a  part  of  the  report  of  this  bureau  on 
Wealth,  Debt,  and  Taxation  for  that  year. 

In  order  that  the  revenue  laws  presented  in  tills 
section  of  the  work  nuiy  be  slndied  in  thn  gdftlibn  to 
the  ftstoal  pubie  leoe^  and  ezpenditnies,  to  be 
presented  in  another  buBeti&i  the  verision  proper  cov- 
en the  legislative  enactments  up  to  and  including  the 
year  1912.  Following  the  general  presentation,  there 
is  also  set  forth  for  those  states  whose  legislative 
bodies  assembled  during  the  year  1913,  a  brief  state- 
ment of  the  laws  enacted  in  that  year  whieh  mateiially 

afleoted  41io  itrane  fyB^MBB* 

Hm  state  Imps  lea^e  wide  disontbnary  powers  to 
the  local  governments  as  to  matters  relating  to  taxa- 
tion, but  in  each  state  there  are  statutory  provisions 
of  a  general  character  intended  to  bring  about  um- 
formity  in  the  levy  and  collection  of  local  taxes  within 
the  state.  Tbe  compilfttiomof  the  taxation  andver- 
enne  systeDW  m  prwieoted  in  this  bulletin  are  based 
i^on  general  statutory  provimoia  only.  The  provi- 
nons  relating  to  taxation  and  revenues  to  be  found  in 
city  charters  or  ordinances,  local  in  character,  have  not 
been  included.  The  compilations  are  therefore  prima- 
marily  concerned  with  state  taxation  and  reimiues, 
and  county  and  municipal  taxation  and  rorenues  are 
eoTWttd  <mfy  in  so  far  as  they  have  been  determined 
or  fixed  by  general  state  legislation.  In  these  digests 
the  word  "municipal"  refers  to  those  divisions  of 
government  smaller  than,  or  ranking  below,  the 
county,  as  cities,  towns,  townships,  etc. 

The  material  in  the  compilations  of  the  taxation 
and  lewoe  Item  of  the  several  states  is  presmtad, 
mtvm  ywrfhle,  under  tod  headiniB  or  dtiwiit 


The  clMnififtation  used  is  as  fdkwts: 
Fint— 

Genend  Daniptioii,   OonrtitiitfaiiMil  Fk<nrWoe%  Mi 
Offioen. 
Second — 

inite       «<  dm  Mia  ^viskMM,  nainely,  Slile  Bev** 
■M%  OMBlgrEevenues,  and  MMiripi  BevMSMoaaw 
tin  fonoving  subdiviaiiMui: 
Geaeral  property  tUBe. 
L  Base. 

a.  The  property  subject  to  tuatlM. 
The  exemptionw. 

c.  FrtpiHwIfcm 

2.  Rate. 

3.  Golleclion. 

B.  Poll  taxes. 

C.  The  inheritance  tax. 

D.  Corpocation  taxes. 

B.  BnriDM  tana,  Uomses,  and  iBM. 

P.  The  income  tax. 

G.,  H.,  etc.  Other  revenues. 

MBnaRnoMs. 

The  following  deinilions  have  ruled  In  the  dasalfiBft- 

tion  of  material : 

Officers. — ^This  list  includes  only  those  officers  con- 
cerned directly  with  the  assessment, 
of  taxes  and  other  revenues. 

Taxes. — ^Taxes  are  enforced  proportional  contribu- 
tions of  wealth,  levied  and  ooHseted  in  the  fanml 
intenst  of  a eoBmnuiilj,  fronindrndaah  and  eorponip 
tions  by  Tirtne  of  the  sovereignty  of  the  nation  or  state 
for  the  support  of  governments  and  for  the  defrayal  of 
all  expenses  growing  out  of  the  public  needs. 

Oeneral  property  faxes.— These  are  direct  taxes  upon 
the  real  and  personal  property  of  persons,  natural  and 
corporate.  Under  the  existang  laws  in  the  United 
States,  property  taxes  are  nmyenM%  levied  wiiiiNit 
nferanoe  to  beMfifes  oonferred  upon  or  enjoyed  by  the 
taaq^aying  proipefty  owner.  Most  profMr^  taxes  tm 


HI 


TAXATION  AND  REVENUE 


SYSTEMS— INTRODUCTION. 


•I^rtioiMd  MBondiiig  to  the  rwhw  of  the  ptopetty 

upon  '^lich  they  are  levied,  and  in  so  far  as  they  are 
thus  apportioned  they  are  called  ad  valorem  taxes, 
others  not  thus  apportioned  are  called  specific  taxes; 
Baoi^lB  §nm  general  property  Uaam  an  the  principal 
mamnm  of  mmam  mbplt  in  ummI  Jammm  cM 

#▼1810118. 

aro  diraet  peomoiud  taxes,  usually 
pi  main,  and  com|ntse  (1)  all  so-called  poll  or  capita- 
pBn  taxm,  whether  levied  in  specific  amounts  or 
Ibtiid  aa  fUMi  property  taxes  based  upon  an  arbi- 
iraiy  Yslvaiiioii  of  polls,  (0)  all  ao-ealled  poll  tezM 
'paied  in  ammmta  aawilHg  to  oooapttiona,.  and  (1) 
ai  esaeiiom  of  pcnonal  atftioaa.  aa  work  upon*  tiM 
ioijhwaya  or  elsewhere,  vlMlliar  elanaail  in  atalulM  ■• 
poll  taxes  or  otherwise. 

Tke  inAmlanee  tax. — ^This  is  a  tax  levied  upon 
pmiMrty  passing  by  bequest  to  any  person  or  corpora- 
iioiiyin  tniai  or  othomiBe,  by  tha  intvtate  lana  of  a 
lilpl  or  hf  deed  or  gift,  and  intandad  to  take  ollael 
mkBt  death  of  the  grantor. 

CmfwaAon  taxes. — This  teim  has  been  used  some- 
ndiat  broadly  to  include  all  taxes  levied  on  corpora- 
tioiis  generally,  when  such  taxes  are  notably  different 
m  9mm  or  adminiotnilioii  froin  the  taxes  levied  on 
pepwty  of  private  eitiMna.  It  doea  not  inebde  all 
tuaa  Med  on  eorporatlona,  Imt  <«%  ^^M"*  i^iiili 
a|ipear  to  take  on  a  apodal  focn. 

Btuiness  taxes,  licenses,  and  fees. — Hiese  receipts 
indade  the  revenues  collected  from  persons,  natural 
or  eoqpoiile,  by  reason  of  the  business  or  calling  in 
vliell  tkif^  aie  mgaged,  and  alao  all  leoo^ta  ftom 
§im,  wilA      mSlmmBy  .anaooiitad'  nitk  tte  |Mr- 


formance  of  some  service  by  the  govemmental  body 
for  the  individual  pa3ring.  Owing  to  the  want  of  pre- 
cision in  the  use  of  the  words  ''license  "  and  "fee"  in 
the  statutes  of  the  various  states,  a  separation  ol  the 
two  aoaroes  of  revenue  is  impracticable. 

Tke  meams  ia«.--Thii  iaa  taxon  theinoomaai  onoiii" 
mente,  profits,  or  on  tfca  amiaa  over  »  etain  amminti 
of  individuals,  firms,  eopoftnerships,  or  corporatkaa, 
imposed  by  the  act  known  generally  as  the  income  tax 
law.    Such  laws  are  now  in  force  in  seven  states. 

Among  the  subordinate  terms  are: 

Jlaat. — ^Tlie  kind  of  property,  the  claaaea  of  penons, 
tba  aorta  of  inooma  or  boainess,  or  any  o^Mr  maiwifB 
of  pfodnotife  capacity,  on  which  the  tax  is  levied. 

£xm]iiiiiit.~Items  naturally  or  logicaUy  included 
in  the  base,  but  which  for  reasons  of  pubhc  policy 
are  treated  as  exceptions  and  arbitrarily  excluded 
from  the  base.  Items  sometimes  listed  in  the  statutes 
aa  ezempt,  beeanae  the  taxable  value  they  represent 
la  levied  npom  in  some  otlMr  wqr,  are  ondtted. 

ilaawtamil.— TnelndBa  two  prooaaMa:  (1)  Listing  or 
enrolling,  and  (2)  appraiaing  or  viliiat  th*  itana 
entering  into  the  base. 

Equalization. — Raising  or  lowering  the  assessment 
or  appraisal,  by  districts  or  by  classes  of  property,  in 
Older  to  prodoee  uniformity. 

Jlm^Thia  ia  the  uMMWa  of  the  tax,  fiud  liy  the 
taxing  authotity,  faBiof  on  each  unit  of  the  hoaa. 

Collection. — ^The  process  of  gathering  the  revenues, 
which  includes  the  time  of  payment,  of  delinquency, 
the  penalties  for  nonpayment  and  delinquency,  the 
lien  of  the  taxing  authority,  and  other  matters  relating 
to  tlie  anfraoomfliit  of  the  levy. 


TAXATION  AND  REVENUE  SYSTEMS 


ALABAMA. » 


The  prindpal  aonnea  of  nrvnne  in  Alabama  are: 
(1)  Ganecal  property  taxes,  (2)  poll  taxes,  (3)  fraachiae 
taxes  on  eoipMatioiw>  and  (4)  haainaaa  taxea,  hcanaaa, 

and  fees. 

The  counties  and  incorporated  cities  and  towns 
are  the  only  subdivisions  of  the  state  with  independ- 
ent powers  of  taxatimi. 

CONSTTTUTIONAL  PROVISIONS. 
Asnou  XL 

tec.  211.  All  taxes  levied  on  property  in  thie  state  shall  be  as- 
•eand  in  exact  proportion  to  the  value  ot  Buch  property,  but  no  tax 
diall  be  asBeBsed  upon  any  debt  for  lent  or  Idn  of  veal  or  penonal 
Hmmty  while  owned  by  the  landlord  or  hired  during  tbe  current 
year  of  such  rental  or  hire,  if  audi  nst  or  panonal  propecty  be 
anocmnrd  at  its  full  value. 

BBO.SIS.  Tte  power  to  levjrtMBBiriiaU  not  be  Mptod  toln- 
difiduals  or  private  corporations  or  associKliaBiL 

Sac.  213.  (Refers  to  public  debt.) 

Sbc.214.  The  kgifllatarediall  not  have  the  power  to  Iflfry  in  any 

QM  ywwr  a  greater  rate  of  taxation  than  cdzty-five  one-hundredths 
of  1  pwcent  on  the  value  of  the  taxable  property  within  this  state. 

Sao.  S16.  No  county  in  this  state  shall  be  authorized  to  levy  a 
gnatoriatoof  tuatfoehiaayoaeyiaronthe  value  of  taiable  prop- 
erty therein  than  one-half  of  1  per  cent:  Provided,  That  to  pay  debta 
^i^ng  on  the  6th  day  of  December,  1875,  an  additional  rate  of 
«M4(rattfi  of  1  per  cent  may  be  levied  tad  oolleetod,  whkh 
•pptoiniated  exclusively  to  the  payment  of  such  debts  and  the 
interest  thereon :  Provided,  further,  That  to  pay  any  debt  or  liability 
now  existing  against  any  county,  incurred  for  the  erectioa,  ooBetnic- 
tkia,flrMinteDa&ceaf1iieaecesBary  public  buildiagi  or  bridges,  or 
that  may  hereafter  be  created  for  the  erection  of  necessary  public 
buildings,  bridges,  or  roads,  any  county  may  levy  and  collect  such 
^wdal  taxes,  not  to  exeead  oae4aaiA  of  1  per  omt,  aa  oaqr  have 
been  or  may  hereafter  be  authorized  by  law,  which  taxes  so  levied 
and  collected  shall  be  applied  exclusively  to  the  puipoeea  for  which 
the  same  were  so  levied  and  collected. 

Brno.  Sit.  (TUa  aactfan  Ihnila  flie  nte  in  cities,  towns,  villages, 
and  other  muaic^pal  COiponitianB  to  one-half  per  cent  for  current 
purposes;  1  p0r  oeait  for  deMa  existing  December  6,  1875;  for  the 
eityof  Ifobila,  Ihiae  iumlha  pei  coat  for  ciuwat  puipoeeaaad  jkne- 
fourths  per  cent  for  debts  existing  December  6,  1875;  for  cities  of 
Birmin^m,  Huntsville,  and  Bessemer,  and  the  town  of  Andalwida, 
one-half  per  cent  tat  current  purposes  and  one^alf  per  cent  for 

»  Thia  compilation  is  derived  mainly  from  the  following  sources: 

••Hie  Code  of  Alabama,  1907, "  approved  July  27,  1907,  prepared 
by  James  J.  Mayfield,  conuniflaioiier.  PuUiahed  by  the  Manhall 
A  Bruce  Company,  NashviUe,  Teun^  1907. 

The  Constitution  of  Alabana,  IMI. 

The  Session  Laws  to  1911. 

The  Revenue  Code  of  the  State  of  Alabama,  1906,  published  by 


debts  existing  at  the  time  of  adoption  of  thia  oeaatitution;  for  the 
city  of  Montgomery,  one-half  per  cent  for  geaenl  puipoaea  and 
three-fourths  per  cent  for  debts,  public  achoola,  and  pdMic  con- 
veniences; for  Troy,  Attalla,  Gadsdoi,  Woodlawn,  Brewton,  Piatt 
City,  Ensley,  Wylam,  and  A  vondale,  an  additional  tax  not  to  exceed 
one^ialf  per  cent;  for  Decatur,  New  Decatur,  and  Cullman,  an 
additional  ttwetortha  per  cent,  to  be  applied,  ia  Deeatat;  lor 
public  schools,  public  school  buildings,  and  public  improvements, 
and  in  New  Decatmr  and  Cullman  exclusively  for  educational  pur- 
poses, to  be  expended  by  the  adiool  traatoea;  but  tfie  additional  tax 
in  Troy  and  the  citiea  named  thereafter  abeve  anait  be  maetianed 
by  majority  vote  at  special  election.) 

Sbo.  217.  The  property  of  private  corporations,  associations,  and 
individnda  ol  <Ub  aMe  ahall  forarer  be  taxed  at  tiie  nune  mte;  pro- 
vided this  section  shall  not  apply  to  institutiona  devoted  esduibaly 
to  religioua,  educational,  or  charitable  puipoaea. 

Sec.  218.  The  legfadatara  AbH  not  have  ponrer  to  reqalre 
cooaliaa  or  other  municipal  corpoeationa  to  pay  any  dauKaa  nUiA 
are  now  payable  out  of  the  state  treasury. 

Sac.  219.  The  legislature  may  levy  a  tax  of  not  mare  than  ^  per 
cent  of  tte  vahia  of  all  ealatoB,  real  and  pefBonal,  mmey,  pdblic  and 
private  securities  of  evcr>'  kind  in  this  state  passing  from  any  person 
who  may  die  seized  and  poasesaed  thereof,  or  any  part  of  such  estate, 
money,  or  aecoritiea,  or  intereat  fteMia  toaarfened  by  the  intealate 
laws  of  this  state,  or  by  will,  deed,  grant,  baqaia,  aale,  or  gil^ 
made  or  intended  to  take  effect  in  pQeseaskm  after  death  of  the 
grantor,  devisor,  or  donor,  to  any  person  or  persons,  bodies  politic 
or  corpontte,  ia  trust  or  otherwise,  other  than  to  or  for  the  use  of  the 
father,  mother,  husband,  wife,  brothers,  sistorn,  children,  or  lineal 
descendants  of  the  grantor,  devisor,  donor,  or  intestate. 

ABTicLE  xn. 

Sec.  221 .  The  legislature  shall  not  enact  any  law  which  will  per- 
mit any  person,  firm,  corporation,  or  association  to  pay  a  privily, 
limian.  or  oAer  tax  to  the  state  of  Alabama  and  relieve  him  or  it 
from  the  jayeat  of  ail  ottar  pdvilege  and  Uoenaa  taxea  in  the 
state. 

Sec. 229.  •  •  •  T1wle|^datareaball,bygeneml law,  provide 

for  the  payment  to  the  state  of  Alabama  of  a  fiaachin  tax  hy  corpora- 
f  ions  organized  under  the  laws  of  this  state,  which  shall  be  in  propcw- 
tion  to  the  amount  of  capital  stock;  but  strictly  benevolent,  educar 
tioMd,  or  ^ifKMa  eo^ontiflan  flhall  not  be  raqeirad  to  pay  aueh  a 

tax.  ♦  *  • 

ARTICLE  XIV. 

Sec.  259.  All  poll  taxes  collected  in  thiaatale  ahall  be  i^^ilied  to 
the  aapport  of  the  pdUie  adwob  in  the  raqiective  oouatiea  wiMie 

collected. 

Sec  260.  The  iaeome  aiiaiag  from  the  sixteenth  section  trust 
fund,  the  surpluaievanne  fund,  until  it  la  called  for  by  AeUldtod 
Stotes  Government,  and  the  funds  enumerated  in  sections  257  (this 
section  makes  the  principle  derived  from  the  sale  of  certain  lands  a 
trust  fund)  and  258  (this  section  appropriates  donations  and  escheata 
to  the  adiaol  fteda)  of  Oia  conatitataon,  together  with  a  special 
ananaltax  of  30  cents  on  each  |100  of  taxable  property  in  this  state, 
wb&Attekifislature  shall  levy,  shall  bea^ilied  to  the  support  and 

(U) 


TjyCATION  MD  R£V£NU£  SYSTEMS— ALABAMA, 


of  the  public  schools,  and  it  riiall  be  the  duty  ol  th* 
to  increase  the  public  school  fund  from  time  to  time  as 
ity  thenior  and  the  conditioa  of  the  treasury  and  the  re- 


tained shall  ho  9o  construed  as  to  authcvize  the  legislature  to  levy  in 
aay  am  year  a  greater  rate  fl<  state  taxatioii  for  all  purposes,  includ- 
lq|gAiiil|  Hhi  W  OMli  m  mtk  HM  worlli  of  tauble  property: 
And  jiwwirfjtirHtr,  Tkit  .Maiw..kaNi»  ii^lil— .Ml  jwt 
the  legislature  from  first  providing  for  the  payment  of  the  bonded 
indebtedneaB  of  the  state  and  interest  thereon  out  of  all  the  reva&ues 
slate. 

Sec.  2<t9.  The  several  counties  in  this  state  shall  have  power  to 
l«vy  and  collect  a  qiecial  tax  not  exceeding  10  cents  on  each  $100 
iliBnll»|M|Mit3r in  mdi  cvulieBfar tlie  npport  of  public  schools: 
HwlMIJIInl^  inte  of  such  tax,  the  time  it  is  to  coKtinae,  and 
Ihe  purpose  thereof,  riiall  have  been  first  submitted  to  a  vote  of  the 
qualified  electora  of  the  county,  and  voted  lor  by  thiee-fiftha  of  those 
It  tmA  (iittiMi;  int.  flm  artn  ti  mdk  tpatM  tax  Ann  net 
inmaee  the  rate  of  taxation,  state  and  cowtff  CMibined,  in  any  one 
year,  to  more  than  fl Ji5  on  each  9100  of  lunlife  property,  exclud- 

[  tin  payment  of  diiln  oodlllll 
kOflin.  •  •  • 


nt  tax  tbn  popMlgr,  ml  or 
ooonties,  or  o4her  ■mid^nl  ooqioniliaH^  or  ceme- 
lolBin  incorporated  cities  or  towns,  or  within  1  mile  ol 
to  the  extent  of  1  acre,  nor  lots  1  mile  or  more  dis- 


when  same  are  used  exclusively  i 
or  tor  puipooeo  purely  chantable. 


ItaL  m  lin  poll  tax 'MMiaAed  in  tlilo  aitieln  (in  oBction  178^ 
which  makes  the  payment  oi  the  poll  tax  prerequisite  to  the  exer- 

» of  the  Sectoral  fitanchiae)  shall  be  $1.50  upon  each  male  inhab- 
1  of  Hn  olrte  ofw  «p  ol  21  jMM  snd  under  the  age  of  45 
win  would  not  mm'MWUmipL  by  knr,  but  the  InflMaliim  ia 
"  to  inerensp  the  maximum  age  fixed  in  this  section  to 
han  W  yvaiB.  Such  poll  tax  shall  become  due  and  paya- 
Hi  OB  lki  lit  *grot  Oelobwln  each  year,  and  becmMinqMt 
m.  let  day  of  the  next  succeeding  February,  but  no  legal  process 
— r  aay  fee  or  commiwnon  shall  be  allowed  for  the  collection  thereof. 


Him 


mm  in  ew:k coontgr,  elected,  lorn 


(1)  file  county  tax 
■M  of  four  yean. 

The  tan  aii—ur  iaentitled  to  receive  out  of  the:  ^  

for  the  state  the  following  commiflaions  on  state  taxes:  In 
I  where  the  state  taxes  aasoagod  do  not  exceed  |12,000  the 

I  dudllie  8  par  coat  on  ^  int  ff,«0, 4  per  cent 

on  the  second  $1,000,  and  2  per  cent  on  the  remainder;  in  countiee 
the  stote  taxes  assessed  exceed  $12,000,  the  commissions 
be  tin  same  up  to  $12,000,  1}  per  cent  up  to  $60,000,  and  1 
therenHiindw.       TimiiTT  tbiii  anwii  niiiniliriiaw  un 

0.   He  gets  5  per  cent  on  back  taxes.   The  tax  aases- 
1  a  fee  of  50  centa  for  "M<>"Fig  the  demand  on  the 

fo*  Ui  Hot  of  aMMBt,  to  be  cbMiBd  to  the  tKqmiw 
9i  collected  wiHi  tlw  lUEe%  and  n  foe  of  25  centa  Ibr  teim- 
ance  and  wrviei  of  eacb  notice  to  a  taxpayer  of  an  increase  in 
bio  proporty  iwhllHiiion  by  tbe  court  of  county  fftmmitwinnrm. 


tobecbaised  agi^biil  the  tucpnyerif  the 

otherwise  canceled. 

(2)  Thejudgeof  probate  in  each  county,  elected  forsixyeea^nhii 
nialMi  ibiiinLle  lor  the  Hirte  sodHlar  and  far  the  collector. 

(3)  A  county  tax  commissioner,  one  in  ead^  emmty,  aiqpointed 
by  the  itete  tax  commission  for  a  term  of  four  yearn.  This  officer  takes 
the  place  of  the  one  fonnerly  known  aa  the  "  back-tax  commia- 


is  compensated  by  a  fee  of  10  per  cent  on  all  escaped,  delinquent, 
and  back  taxes,  except  poll,  recovered  by  him.  The  fee  is  added  to 
*»**«"*d  paid  by  the  taxpayer.  In  counties  having  no  county 
tax  conunissioner,  licenM  taxee  are  collected  by  tbedMiUL 

(4)  The  court  of  county  commisaionerB,  consisting  of  four  moM- 
bon  deeted  lor  four  yean,  and  the  judgeof  probate,  conatitutoaboairi 
of  review. 

(5)  The  county  tax  collector,  elected  for  four  years,  who  receiVit 
the  same  commissions  aaaanann^  except  on  qiedaltau^  en  whkh 
ha  reeeiwiOBly  2  per  cent 

(6)  The  ilato  andiUur,  elected  for  four  yean. 

(7)  The  ^te  board  of  assessors  for  railroad,  telegraph,  and  tele> 
phone  companies,  composed  oi  the  governor,  the  secretary  of  otale, 
Iba  andHoi,  and  the  treaauier,  tngprboi'  with  the  attorney  genoml, 
who  acts  as  adviser  and  decides  any  tie  vote. 

(8)  The  flUto  tax  commianon,  rompoeed  of  three  commisaionere, 
appoiiAadbjrtbaiiiiVMMa  lia  km  jiaaiB.  ThaeommiaaionecB  are  paid 
an  annual  lalaiy  out  of  the  state  traaanqr.  Thfa  ba^f  hw  gaHal 
supervisory  powers  over  the  entire  rewnne  sjrstem  and  over  all 
officials  concerned  with  taxation.  It  CMI  revalue  and  manioM 
IKoperty.  Ite  finding!  am  flflMiirivn  «■  aO  hs  efleiirib  mi  a^ 
binding  unless  changed  by  a  court  of  competent  juriadiction.  It 
also  makes  recommendations  as  to  the  reform  and  revision  of  the 


A.  OSNSKAJL  PBOFBilTY  TAXIS, 

1.  Base — 

a.  The  property  included  and  exempt. — All  tangible 
real  and  x>ersonal  property  and  all  intangible  property 
of  eon^MOueB  operating  a  publie  utility  m«  subject  to 
tbe  fiMnI  property  tsx. 

Forporposeaof  sdrslown  tnTafinn^  thagpi^  smtHiiit 
of  sales  at  auction;  the  gross  aiiiount  of  commissioniof 
any  factor,  broker  and  commission  merchant;  the  gross 
receipts  of  all  grain  elevators,  wharves,  and  stock- 
yards; and  the  gross  income  of  all  gas  works,  water- 
wozks,  eleQtrie  lig^i  otanpanies,  street  nulways,  toll 
tad  loriM,  si  esnsli,  dil8b«,  dunuitli, 
nmosiis  sBd  pole  loiidB,  sm  trested  m 
property. 

(1)  "Real  property"  is  held  to  mean  not  only  knd,  dty,  town, 
and  village  lota,  but  also  all  tlungB  thereunto  pertaining,  and  all 
Ml  ULtuiea  and  ether  tiUnpi  m  annexed  or  attadied  thereto  as  to  paa 
to  a  vendee  by  the  conveyance  of  the  land  or  lot. 

(2)  "Personal  property"  is  held  to  include  all  things,  other  than 
real  property,  which  have  any  pecuniary  value,  and  moneys, 
credita,  and  invertments  in  any  bondi^  Ha^  jolni»elMch  compa- 
nies, or  otherwise.   Credits  include  mortgages. 

(3)  Exempt  from  taxation,  boeidee  public  property,  are  state, 
county,  and  aMukipal  bonda;  cemeleiim;  kliand  buildings  used 
for  religious  wordiip,  educational,  or  pa^y  diaritable  purpoein, 
all  school  furniture  and  personal  property  used  exclusively  for 
school  purposes;  all  property,  real  or  personal,  of  public  agricul- 
Inml  ■miw'iiitlniia,  or  amodatioiM  for  the  edaeatfan  of  ^bklmU 
students;  Tennessee  Valley  Fair  Association;  State  Fkir  and 
Exhibit  Amociation,  and  all  propwty  of  atato  or  comity  Uk 


TAXATION  AND  REVl 


associations;  property  of  literary  and  scientific  institutions;  libra- 
ries of  ministers  of  the  gospel;  all  Ubaries  not  pwiearioMl,  and  re- 
T%fHrb«nbi  twpt  inr  aale  by  of  the  goqpel  and  colporteurs; 

dtaf-mutee,  insane  and  blind  persons,  and  their  property  to  the  ex- 
tant of  $1,000;  all  family  portraits;  household  furniture  to  $150; 
lyoka  of  oaBen;lcaitorwagan;8coirBand  calves;  aoheadefhags;!!! 
headofrfieep;  an  poultry;  all  cotUm  and  agricultural  crops  grown  in 
the  preceding  year,  and  all  manufactured  articles  remaining  in  the 
hands  of  producer  or  manufacturer;  proviaiona  and  seed;  all  woai^ 
higappaid;  all  looms  anil  apfanine  wheels  kept  for  use  of  family; 
$25  worth  of  farming  tools  or  mechanic's  tools;  1  sewing  machine  to 
each  &unily,  when  taxable  prqiecty  does  not  exceed  $250;  all  money 
on  depodit  hi  banks. 

Property  used  in  the  manufecture  of  calcium  cyanide  is  exempt 
for  10  years  after  b^;inning  construction  ol  sugh  plant.  Pig  iron  is 
exempt  for  12  months  from  time  of  prodiiction. 

An  property  used  and  devoted  exclusivdy  to  the  amnnfMrture  of 
patented  devices  for  the  protection  of  human  life,  is  exempt  for  a 
period  of  10  years  from  1907.  The  patented  ri^ts  and  stock  of  such 
corpomtiona  are  aim  eannqpC  for  said  posiod. 

To  encourage  cotton  and  woolen  factories,  it  was  enacted  in  1893 
that  the  county  or  city  authorities  mig^t  grant  them  exemption  for 
five  years;  in  1901  ahipbuilding  plants  were  given  tiw  saow  bounty, 
and  it  waa  fafflier  i»ovided  that  cotton  factories  established  since 
1187  investing  $50,000  therein  prior  to  1907  should  be  exempt 
htm  all  taxes  for  10  years,  and  ahipbuilding  plants  investing 
$500,000  iHMn  tv»  TMM       IMt  ivem  aim  egasasplsd  iMm  an 

taxes  for  10  years. 

To  encourage  the  development  of  the  unused  water  powers  of  the 
stote,  all  property,  business,  and  franchisM  necesmry  for  the  {mxkIuc- 
tfon  and  distribution  of  hydroeleclxic  power  is  exempt  for  10  yean 
liter  tibe  begbnias  «f  the  oonstmcti(Hi  of  any  such  plant. 

6.  Asaessment—Tben  is  but  one  assessment  list  for 
state  and  county  purposes.  The  assessment  is  based 
upon  the  actual  cash  value  of  the  property  assessed 
and  is  made  by  the  county  assessor  on  the  basis  of 
sworn  statements  furnished  by  the  taxpayecs.  llw 
sassBsment  of  sill  property  is  made  annually  sad  nfen 
to  the  Irt  dsy  of  October;  it  is  made  up  between  that 
dste  snd  the  1st  of  February  with  a  "supplementary" 
SBseasment  up  to  the  first  Monday  in  May.  Property 
brought  into  the  state  after  the  1st  of  October,  unless 
bought  with  money  already  assessed,  is  taxable. 
Property  is  to  be  valued  at  its  setusl  cash  vshie.  When 
possiUe,  the  sssssaor  is  to  interrogsto  Uaqmftit 
personalty.  Thb  penalty  for  failure  to  mslos  a  vetom 
to  the  assessor  is,  in  the  esse  of  private  persons,  10  per 
cent  added  to  the  assessment  made  by  the  assessor; 
in  the  case  of  railroad,  telegraph,  and  long-distance 
telephone  companies,  and  corporations  whose  gross 
receipts  are  taxable  as  property,  the  penalty  is  50  per 
cent  incrosse.  Besides  entsriog  the  Tshialion,  the 
sseessor  is  required  to  enter  separatsly  in  the  aasess- 
ment  book  the  amount  of  state,  county,  and  special 
taxes  on  tifes  aggr^ate  of  real  and  personal  property. 
The  assessor  turns  over  the  assessment  book  to  the 
judge  of  probate,  who  makes  the  abstract  for  the 
state  auditor  and  the  county  collector.  If  the  ss- 
sessor  diwoyers  property  thai  has  escsped  taxation  in 
any  iflsmnnimt  within  fire  yean  pravioos,  he  assesses 
the  hade  taxes  against  that  proporty  and  for  this 
woilfii  a  iperial  commission.  Noaasaaomentshallbe 


changed  to  a  greater  or  less  amount  for  the  succeeding 
year,  unless  there  shall  be  a  change  in  the  conditicm  <rf 
improvements  on  the  property. 
Other  pra^imiiia  In  nguA  to  aassssment  are: 

In -valuing  real  oaMa  the  location,  whether -vacant  or  lying  idle 

or  occupied  and  in  use,  and,  if  occupied  and  in  use,  the  wntderiired 
therefrom,  is  to  be  taken  into  consideration. 

Railroad,  telegraph,  and  long-distanoe  telephone  companim  are 
aaaomed  on  all  property,  aotalricCiy  hicaliaed,  by  the  state  board  of 
assessors,  and  tlie  assessment  so  made  is  apportiimed  to  eadi  oonnty 
on  the  basis  of  mileage  in  such  coimty. 

Urn  vahtttkn of  marand  property  not  kcal  fai<Aameler  made  by 
the  state  board  of  assessors  is  based '  'exclusively  upon  the  considera- 
tion of  what  a  clear  fee-simple  title  thereto  would  sell  for  under  the  ^ 
conditions  under  which  that  character  of  property  is  uraaUysold.** 

Tht  value  of  the  ^^aatMmtt  or  intangible  property  of  milroad, 
street  railroad,  and  car  companies,  telegraph  and  telephone  com- 
panies, gas,  electric  light,  heat,  and  power  companies,  whaii,  canal, 
station,  or  tsrminal  oons^udes,  and  otfier  coaspaniw  0|>emting  a 
public  utility  is  computed  from  anntial  statements  filed  with  the 
state  tax  commission  which  form  the  basis  of  the  assessment.  From 
the  true  cash  value  of  the  company's  entire  property,  asoortained 
by  l«iffa«g  the  tugpefpie  maihet  or  true  value  of  all  its  sharea  of 
stock  and  adding  thereto  the  market  or  true  value  of  its  entire 
indebtedness  secured  by  any  mortgage,  lien,  or  other  charge  upon 
its  property,  thece  ie  dedncted  fte  Mssssedvafaw  of  Ute  eatisa 
tangible,  real  and  personal,  property  of  such  company,  and  the 
remainder  of  the  true  value  is  fixed  by  the  state  tax  commission 
as  the  true  value  for  taxatkm  of  (he  hanrbinw  or  intangible 
property  owned  by  such  company. 

The  individual  shareholders  of  any  corporation  paying  ad  valorem 
taxes  are  not  required  to  list  its  shares  for  taxation  or  to  pay  ad  valo- 
rem tana  QB  MH&  thaiea. 

'Whenever  associations,  etc.,  having  no  capital  stock,  engage  in 
business  in  the  state,  the  capital  and  property  are  treated  as  capital 
stock,  and  subject  to  taxation. 

tlbMiM  of  stock  in  corpomtions,  other  than  nifaead,  telegraph, 
long-distance  telephone,  express  and  eleepinf;:  rar  rompanies,  build- 
ing and  loan  associations,  and  banks,  are  assessed  at  market  value, 
and,  if  the  aggregate  vahM  of  shara exeeeda  Ae  aggvegaia  vahw 
of  the  real  and  personal  property  of  the  corporation  assessed,  are 
liable  to  taxation  on  such  excess.  The  coipMation  pays  for  the 
stockholder^  the  tax  on  such  excess. 

CBHmaof  stock  in  banks  are  assessed  to  the  stodholden  at  a  hdr 
and  reasonable  cash  value,  less  the  assessed  \'alue  of  real  estate 
taxed  to  the  bank.  The  bank  pays  the  taxes  for  the  stockholders. 
Any  unincorporated  bank  shall  be  sawswd  at  a  fcir  and  roaaonsWa 
carii  value. 

e,  ^SfNoKeofioii.-— Ihere  is  no  equslizatbn,  strictly 

interpreted,  of  any  part  of  the  assessment  in  Alabama, 
but  the  court  of  county  commissioners  sits  as  a  board 
of  review  and  hears  and  adjudicates  all  objections  to 
the  assessment,  treating  them  as  regular  cases  on  the 
doeket  to  be  tried  in  the  nsme  of  the  state  of  Alabama 
as  plaintiff  snd  the  taaq>ayer  as  dtlendani.  An  appesl 
from  its  decision  may  be  taken  to  the  drcuit  court. 
There  is  no  state  board  of  equalization  and  no  equal- 
ization, so  called,  between  counties.  But  the  super- 
vision of  assessments  by  the  tax  commission  is  intended 
to  produce  equality. 
2.  RatB— 

The  constitution  of  1876  limited  the  rate  nMeh 
might  be  levied  for  state  purposes  to  75  cents  on  each 
$100  ol  ttHMssed  Taluation;  that  of  1901  reduced  tbe 


t4 


TAXA'TKM  AND  REVENUl  SYSTEM&-ALABAMA. 


■mte  to  65  cents.  The  annual  rate  is  not  determined 
by  apportionment,  but  the  code  (subject  to  amendment 
at  ligh  session)  fixes  the  late  in  round  numbers,  and 

is  for  the  yarioos 


§or  schools,  10  cents  for  the  relief  of  needy 
md  anion,  and  25  cento  iorfleiMfalpuipoMk 

3.  CoUecHon— 

Taxes  are  coUected  by  the  county  tax  collector,  who 
im  fMod  for  his  servioes  by  commissions  out  of  the  taxes 
ctfcctod,  miiiltf  to  tilDW  altoiig^ 
•Imped  nuOl  Ibob,  iMid  by  the  tai]^^ 
Mnquent  taxes.  Ttezm  afe  dne  anii  p^rabb  after 
the  1st  of  October  and  become  delinquent  on  the  1st 
day  of  January.  The  collector  attends  in  each  elec- 
lioii  pveciDct  twice  each  year  and  makes  appointments 
mm  fiymfliit  of  taasBa.  SiiDept  for  the  collectors' 
aiid  liteial  tbera  aia  no  panaltiea  for 
_  nil  taata  in^r  ba  ecdketed  by 
I  of  peraonal  property,  1^  gpniMiiiiiaBly 
•by  sale  of  lands  undsr  aotioii  by  ths  ooorl  of  eomity 
nero. 


fh»  state  poll  tax  (see  sec.  194  of  Art.  VIII  of  the 
Iposlitiilion),  less  expenses  of  levy  and  coUection,  is 
1  into  the  state  treasury  and  by  it  disbursed  to  the 
amuiiy  to  be  exiMDded  lor  the  adiook  within  the 


1. 

Every  male  inhabitant  frani  21  to  45  yeacs  of  age 

not  exempt  by  law.  Those  exempt  are:  Township 
trustees  (in  chai^  of  schools),  aU  members  of  Alabama 
National  Guard,  and  all  persons  permanently  disabled 
tataUe  ptopsr^  doea  wit  eseeed  ffiOO,  deaf- 
,  Mid  bliiid. 


fixed  by  the  oanatitiitioii  at  $1 J0  for 
3.  CkjUeetion — 

Oollected  by  county  tax  coUectors  under  supervision 
of  atatoamitor. 

Af^pmlAomA  by  tlie  state  saperinteiideiit  of  ediiea> 
iilll.  liacb  county  is  entitled  to  si  tbepoltaies  col- 
lected within  its  bounds,  and  each  township  or  school 
distiict  and  each  nuse  therain  to  the  aaMaol  ooOeBted 


€. 


There  is,  at  present,  no  inheritance  tax  in  Alabama, 
but  the  constitution  of  1901  provides  that  the  l^;iala- 

a  tax.   (Art.  XI,  sec.  219.) 


IK. 


w^hoiit  eaoeption  are  eovered,  as  an 
by  ihe  general  fmperty  tax,  by 


are  also  subject  to  special  privilege  taxes.  Tb»  con- 
stitution of  1901  (Art.  XII,  sees.  229  and  232)  pro- 
vides that  the  l^islature  shall  by  general  law  provide 
for  the  payment  of  a  franchise  tax. 

Domestic  coipontioiu  whose  paid-up  capital  stock  does  not  exceed 


stock;  if  the  capital  stock  exceeds  $50,000  and  does  not 
11,000,000, 11  per  thousud  on  the  fiist  $50,000,  and  60  cento 
lor  mA  tfwwmd  of  the  rsiiMinder;  if  it  exceeds  $1,000,000  and 
does  not  exceed  $5,000,000,  $1  per  thousand  on  the  first  $50,000,  50 
cents  per  thousand  for  the  next  $950,000,  and  25  cents  per  thousand 
on  the  remainder;  if  it  exceeds  $5,000,000,  $1  per  thousand  on  the 
fint  |W,0$»,  Mewto  par  thnwail  m  tta  —tt  fW^flWI, »  onto 
per  thousand  on  tkeaiKtfMllyili^aBd  IteMlipw  AaaBMltoi 
the  remainder. 

FlBw%ii  COfjpantinMi  avthoriaed  to  do  tmripniH  in  the  stoto  psf 
on  their  actual  amount  of  capital  an  aamial  franchise  tax  equal  to 
that  paid  by  domestic  corporations  on  their  paid-up  capital  stock. 

In  addition  to  this  tax,  foreign  corporations  pay  to  the  county  an 
amoBBteqwltooBe-hatfthe— neatpsMto^gtoto.  neaaMvat 
of  Inachise  tax  to  be  paid  by  any  foreign  corporation  is  ascertained 
1^  deducting  from  the  capital  of  such  cotpocation  the 
■OMNUit  of  loeas  secsred  bjr  moflBiiges  OD  rad  estoto. 


The  following  privilege  or  license  taxes  on  corpora- 
tkna  are  aataMs  and  Mrait  in  dumelff  Iraoi  the 
other  Beenses: 

• 

liMSiaiiiafMtoipiiiBs,  except  Ihitoisal,  pay  ttoWfcuriiyaiaoinito 

to  the  insurance  commissioner  on  gross  premiums  received,  lees  the 
premiums  returned  by  cancelation:  Foreiga  fire,  $1.50  on  the  $100 
of  gross  premiums;  oIlMr  foNigB  mmpanjes  pay  12  on  the  $100  of 
gross  premiums;  domestic  insurance  mmrantss  piy  $1  on  eacb 
$100  of  gross  premiums,  less  said  return  premiums;  any  such  domes- 
tic company  paying  a  tax  on  its  property  or  shares  may  deduct  the 
MMlkwittiitax.  Fraternal otaiaiwtbM pa|  a 
tax  of  $50,  but  all  funds  of  such  society  are  exempt  fraia  sD  1 
other  than  taxes  on  real  estate  and  office  equipment. 

FIm  Imhiu'S  empailee  pay  to  Ae  insdiMMe  commkBioner 
annually,  in  addition  to  other  taxes,  one-fifth  of  1  per  cent  on  graai 
premium  receipts,  less  r^um  prraoiums,  for  tlie  purpose  of  defray- 
ing expense  <rf  investigatkm,  etc.,  of  fires.  Any  balance  may  be 
transfenad  to  the  general  state  fund. 

Exprasi  companies  doing  business  between  points  wholly  within 
the  stole  pay  a  license  or  privilege  tax  of  $4,000  per  annum,  but  if 
■adk  oeoipsay  opsntoi  m  kwtfcsB  10  afiaeef  rafliead  it  psjni  $280; 
from  50  to  200  miles,  $1,000;  and  from  200  to  500  miles,  $2,000. 

Sleeping  car  companies  pay  an  annual  privilege  tax  of  $5,500, 
which  is  in  satiAetiim  of  aQ  otiier  taxes,  except  a  municipal  tax 
which  shall  not  exceed  flO. 

Telegraph  and  telephone  companies,  in  addition  to  the  general 
ftoperty  tax,  pay  an  annual  privily  tax;  oompaniei  whose  Unee 
iBlte«totodeaot«aBoeedlMai]ei]«3rtlperaule;<yTerU0fldlai^ 
$500,  together  with  $1  for  each  additional  mUe.  Long-distance  tele> 
phone  (xwManies  whose  lines  do  not  exceed  200  miles  within  the 
state  vK^mtmHaa  to  property  taxes,  60  cents  per  mile;  over  200 
miles,  $350. 

On  the  gross  income  of  fret|^  Una  apd  eiR||aMateaBptoriaia 

tax  ol  3  per  cent  is  levied. 
Bdfldiag  and  loan  mnMam,  Atmmk  pr  few%n,  pay  a  prfri- 

lege  tax  of  $1  on  eadhtflgOIOel  paid-up  capital  stock  up  to  $100,000 
and  50  cento  on  eaek  fliOM  ever  $100,000,  and  also  taxes  on  oflice 
fUmHawi— dieai  wiBtet  but  aw  act  required  to  piqrtaxee  on  mort- 
gages  on  real  estate. 

Railroad  companies  operating  lines  within  the  state  pay  as  a  rail- 
road License  tax  such  percentage  of  their  gross  ftaroinfifi  accruing 
vithia  tha  itoto  aa  nay  be  BOSoaaxy  to  paj  Ike  »• 


TAXATION  AND  REVENUE  SYSTEMS— ALABAltA. 


15 


Mutual  cooperative  societies  or  associations  for  farming  and  truck- 
ing purposes  are  exempt  from  all  ciopoiaticni  taxation  and  licenses. 

The  ooaito  ol  oooBty  commisriunerB  or  ether  eoofto  of  like  juris- 
diction may  levy  for  county  purposes  license  and  franchise  taxes 
net  to  eanseed  fiO  per  cent  ef  such  taxes  levied  far  atote  puipoaes. 

1.  BUBorass  taxis,  hWMsaaB,  and  isn. 

For  state  purposes  a  large  number  of  licenseB  are 
levied. 

Confederate  soldiers  ai  Alahi^m«i.  an  exempt  from 
fioenees,  state,  ooonigr,  and  mnmieipsl,  tot  peddling 
and  himtiiig. 

The  licenses  are  as  follows;  and,  except  idiere  noted, 
the  amount  fpirm  is  the  chaige  for  the  lioaase  for  one 

year: 

Abslzact  companies,  in  towns  or  cities  of  20,000  or  more,  $30;  in 
toWM  or  cities  of  10,000  to  20,000,  $20;  5,000  to  10,000,  $10;  less 
than  5,000,  $5.  Architect  actuaries,  $5.  Auctioneers,  towns  or 
cities  of  20,000  or  over,  $50;  8,000  to  20,000,  $30;  5,000  to  8,000,  $20; 
1,000  to  5,000,  $5 ;  transient  auctioneers,  $50.  Automobiles  for  hire, 
$25.  AstoMolwlee  for  private  use,  each  car  having  kas  tiian  20 
horsepower,  $7.50;  from  20  to  30  horsepower,  $12.50;  from  30  to  40 
horsepower,  $17.50;  40  horsepower  or  more,  $20.  Automobiles  pro- 
pelled by  steam,  $15;  by  electricity,  $12.  SO.  Automobile  dealers, 
$100.  lUigatelle  or  Jenny  Lind  table,  $50.  Baseball  park  in  or 
within  5  miles  of  towns  of  10,000  or  less,  $10;  10,000  to  25,000,  |25; 
25,000  to  50,000,  $50;  50,000  or  more,  $100;  and,  if  played  on  Sun- 
day, tfw  aaHoato  are  doebled.  Bicycles  for  rent  in  dtiee  over 
20,000,  $15;  10,000  to  20,000,  $10;  leas  than  10,000,  $5.  Billiard 
table  in  connection  with  a  saloon,  $50.  Billiard  toble  not  in  con- 
nection wHh  a  saloon,  $25.  Billposten  in  dtisB  and  towns  of 
20,000  or  more,  $25;  10,000  to  20,000,  $15;  less  than  10,000,  $5. 
Bond  makers,  $60.  Book  agents,  except  those  selling  religioiis  pub- 
lications, and  Federal  or  Confederate  soldiers  of  the  Civil  War,  or 
hkUgent  or  disabled  peieons  skiing  only  in  comty  of  neidfloce,  $10 
in  each  county.  Bottlers  of  soft  drinks  not  containing  caffeine,  in 
or  within  5  miles  of  towns  of  5,000  or  less.  $25;  from  5,000  to  20,000, 
$S0;  more  than  20,000,  $100.  H  drinks  oontoin  cafMne,  doable  the 
above  amounts.  Bowling  allejrs,  $25  each.  Brewers  and  agencies 
of  brewers,  $1,500.  Brokers  or  commission  merchants  in  towns  or 
cities  of  less  than  2,500,  $5;  2,500  to  5,000,  $10;  5,000  to  10,000,  $15; 
10,000  to  25,000,  $25;  25,000  or  more,  $80.  Cards,  deafen  in,  $5. 
Chauffeurs,  $5.  Cider  dealers,  retail  license  of  $20  renewed  for 
$2.50  for  stoto  and  $10  for  county.  Cigarette  dealers  outside  incor- 
porated dties  or  villages,  $5;  in  cities  of  5,000  or  less,  $10;  5,000  to 
10,000,  $15;  10,000  to  20,000,  $25;  in  all  other  places,  $35.  Cigar 
and  tobacco  dealers  in  towns  of  20,000  or  more,  $10;  less  than 
20,000,  $5.  Circuses  in  or  within  5  miles  of  towns  or  cities  of  5,000 
or  uore,  for  each  day,  $160;  in  other  places,  $tlOO;  pony  and  dog 
shows  in  towns  or  cities  of  10,000  or  more,  per  day,  $35;  in  other 
places,  per  day,  $25;  side  shows,  per  day,  $10;  flying  jennies,  $10. 
CSieaa  parades  in  towns  or  dtiee  of  more  Uma  100,000,  $50;  from 
50,000  to  100,000,  $35;  25,000  to  60,000,  $25;  in  aU  other  places, 
$15.  Civil  engineers,  $5.  Coke  or  coal  dealers  in  towns  or  cities  of 
20,000  or  more,  $20;  5,000  to  20,000,  $10;  5,000  or  less,  $5.  Cold 
storage,  $10.  OoUectmg  agencies  in  citim  of  90,000  or  more,  $100; 
less  than  20,000,  $25.  Commercial  or  mercantile  agencies,  $300. 
Commissaries,  wbeu  the  number  of  employees  is  less  than  50,  $30; 
from  00  to  100, 180;  more  fiiaa  100,  flOO.  Compoaadess  and  rec- 
tifiers, $2,500.  Concerts  or  exhibitions,  not  wholly  for  charitoble, 
school,  or  religious  purposes,  $10,  and  if  continuous,  $5  per  day,  $15 
per  week,  or  $30  per  month.  Construction  companies,  $10  in  each 
eoonty.  OorponliaBa  doing  business  in  Alabama  not  specifically  re- 
quired to  pay  some  other  license  whose  paid-up  capital  stock  is 
under  $10,000  pay  $10;  $10,000  to  $26,000,  $15;  $25,000  to  $50,000, 
IK;  160,000  ta  «IM,O00, 180;  1100,000  te  t200/N».  175;  $200,000  to 


$300,000,  $125;  $300,000  to  $400,000,  $170;  $400,000  to  $500,000,  $200; 
$500,000  to  $1,000,000,  $300;  $1,000,000  <x  more,  $500.  Banks  are 
eacempt.  Ootton  bnycrs,  flO  in  each  camty.  CWtan  eompremai^ 
compressing  not  more  than  50,000  bales,  $50;  compressing  more 
than  50,000  bales,  $100.  Cotton  mills,  factories,  or  cottonseed-oil 
mills,  where  investment  for  plant  and  fixtures  is  lem  than  $20,000, 
$10;  $20,000  to  $60,000,  $30;  $50,000  to  $100,000,  $50;  $100,000  to 
$600,000,  $100;  $500,000  to  $1,000,000,  $150;  over  $1,000,000,  $200. 
Dentiste,  $5.  Detective  agencies,  $50.  Devices,  such  as  throw- 
ing at  figwes,  cane  mAm,  knife  m«AB,  etoeagtih  aad  hng  toatan, 
etc.,  $25  in  each  county.  Dice  and  dice  boxes  and  dominoes  in 
connection  with  saloon,  $50.  Dispensaries  in  towns  and  cities  of 
less  than  500,  $250;  500  to  1,000,  $500;  more  than  1,000,  $500  and 
$250  additional  for  each  1,000  or  majority  fraction  in  excess  of 
1,000.  Distillers,  $1,500.  Dummy  raibroads,  in  counties  of  40,000 
or  over,  $50;  30,000  to  40,000,  $40;  lees  than  30,000,  $10.  Electric 
lig^t  and  pofwer,  gas,  watoi  works,  and  street  j»dn»d  waapaake 
in  cities  or  towns  of  20,000  or  more,  $200;  10,000  to  20,000,  $50; 
5,000  to  10,000,  $25;  less  than  5,000,  $15.  Electrical  engineers,  $5. 
Emigrant  agente,  $500.  E^itertainmenta  providing  dancing  fat 
admisBBoa  fee,  $6.  Express  companies  (see  Corporation  taxes). 
Feather  renovators,  $100.  Fertilizer  factories,  $200.  Fire,  bank- 
rupt, and  insolvent  sales,  $100.  Fireworks,  in  cities  ot  25,000  or 
man,  flOO;  10,000  to  25,000,  $80;  5,000  to  10,000,  flB;  ia.  aU  other 
places,  $10.  Flying  jennies,  hobbyhorses,  or  merry-go-rounds  in 
cities  and  towns  of  20,000  or  within  1  mile,  for  each  week  $5,  lor 
each  month  $10,  for  eadi  year  $30;  2,000  to  20,000,  $2.50  per  week, 
$5  per  month,  $20  per  aannm;  in  other  places,  $1  per  week,  |2 
per  month,  and  $10  per  year.  Fortune  tellers,  $5.  Fruit  stands 
in  cities  and  towns  over  10,000,  $5;  in  other  places,  $2.50.  Deal- 
en  ia  fMaree,  indndiag  bm^et  shops,  ia  towae  aad  cilisa  ef 
20,000  or  more,  $5,000;  10,000  to  20,000,  VMOO;  5,000  to  10,000, 
$2,500;  2,500  to  5,000,  $2,000;  2,500  or  lem,  $1,000.  Garages,  $100 
for  each.  Gypdes  and  tndets,  $25  for  each  company.  Horse 
dealers,  $20  in  each  county.  Ice  factories,  daily  capaci^  10  tons, 
$15;  10  to  15  tons,  $25;  over  15  tons,  $50.  Insurance  companies 
doing  a  banking  business,  $50.  Itinerant  traders,  $50.  Junk  deal- 
enincilimaad  towns  of  over  8l^000,fl00;  from  10,000 to 80400, 
$50;  3,000  to  10,000,  $25 ;  less  than  3,000,  $5.  Laundries  (other  than 
those  run  by  hand),  $10.  Laundries  in  towns  and  villages  of  leas 
than  1,000,  exempt.  Lawyras,  $5.  Legerdeania  or  sleight  of 
hand,  $10.  Lightning  rod  agents,  $50  in  each  county  and  $25  for 
each  team.  Liquor  dealers  (spirituous,  vinous,  or  malt)  at  retail, 
$1,500,  except  in  cities  of  75,000  or  more,  $3,000,  and  in  towns  of 
km  than  1,000,  $000.  Wholesale  dealen  in  each  Hqwm,  $1,500. 
Slot  machines,  $10;  "Penny  Arcades"  and otfwr places  where  there 
are  several  machines,  $100  to  the  state  aad  $80  to  the  county  in 
towns  of  over  20,000;  in  other  places,  $80  to  tfie  state  aad  $25  to  the 
county.  Mechanical  engineers,  $5.  Menageries  and  museums,  $25. 
Merchandise  brokers,  cities  of  25,000  or  more,  $25;  10,000  to  25,000, 
$15;  5,000  to  10,000,  $10;  2,500  to  5,000,  $5;  less  than  2,500,  $2.50. 
Money  teadeo,  $100;  banks  exempt.  Motovefdeser  Bke  veUdes, 
$3.  Manu&cturer  of  or  dealer  in  motor  vehicles  may,  instead  of 
r^;isteting  each  machine,  make  a  verified  applicatton  to  the  secre- 
tary of  state  for  a  geaami  dfstiacCivv  asadbar  for  aU  ao^  veUdes, 
and  same  wiU  be  gmnted  upon  payment  of  iioease  fee  equal  to 
the  average  horsepower  of  all  machines  owned  by  such  manu- 
facturer or  dealer  on  the  basi^  of  $1  i<a  each  horsepower  up  to  20, 
and  60centBfareaAhanepow<srhi«scem1henol.  MaHml  coat- 
panies  having  no  capital  stock,  $25.  News  companies,  $100  in  lieu 
of  all  state  and  county  licenses.  Oils,  illuminating,  lubricating,  or 
fnd  at  wholesale,  <mfr-half  of  1  per  cent  of  grom  sales.  ODtaaksfor 
storing,  or  from  which  oil  is  sold  or  delivered  and  of  more  than  100 
gallons  capacity,  $2.50;  in  all  other  places,  on  each  tank  of  more 
than  100  gallons  capacity,  $5.  Cottonseed-oil  mill  tanks  tot  own 
use,  exempt.  Opticians,  $6.  Osteopaths,  $5.  Patent  ri^rts,  $5 
in  each  county.  Pawnbrokers,  $150  with  $50  extra  if  pLitols  are 
sold.  Peddlers  of  medicines,  $100  for  each  county,  one-half  for  the 
county;  spectadee  at  eyeglasses,  $5  for  eadi  county;  peddlers  of 


It 


TAXATION  AND  REVENUE  SYSTEMS^ALABAMA. 


■IliieiBe,  vocal  or  instrumental  music,  or  both,  |100  in  each 
■ijimHf ;  la  vagon  dmrn  by  one  hone  or  other  animal,  $15;  two  or 
■MM  %mm,  IK;  m  m  ham^mitam'mri^mi,  'fU;  m  foot»  fM;  iihm 
■■Ma^nied  by  singers  or  perfonHM  m  nrasical  instruments, 
nut  Baenqpt  are:  Peddlen  of  txummn  only;  wooden,  stone  or 
^k^MBmrmmim^,  tumen,  dinbled  •pmmme,  peddlen<rf  fish, 
«fMlMi,  iMMi  fresh  meats,  ponltiy,  flndt,  aai  all  farm  products 
raised  liy  Hbm  mSkr.  Peddlers  of  clocks.  $500,  and  $250  in  each 
county.   IMikn  of  drugs,  $250.   Photographers  in  railroad  caia, 

agaa  dcalen,  $100  in  each  county;  having  permanent  place  of 
bMMit  flAO  to  state.  Pictures  or  picture  frames,  $25  in  each 
mm^'  1%'iiiaa  stuiigu  c—pwrias,  $$0.^  Piafaw  in  pisteli, 
iMes,  cartridges,  noiselani'  pM|.:'||ifirie  or  diik  ioiirvB,  or  brass 
.t—i.  i.liiiii,tIOO.  PlaaibanargMiitlets  in  towns  of  10,000  or  mora, 
iK;ii«itticrplM9H|flO.  Pooltableslor  pin  pool,  $100;  oth»  posl 
tiili  —i  in  qmsietian  wiffli  ■hiBM,  $26;  not  in  connection  wtt 
■doon.  $25.  Jhtyic  accountants,  $5.  Public  halls  in  towns  of 
MI»ormar«,|»;2,000to5,000,$15;2,000QrleeB,$10.  Racetncks 
atw«iliin  S  ailnef  Hmrn  of  MW  wlw^fMft;  mow  tliui  6,000, 
$200.  Railroad  ticket  brokers,  excqpiagmts  of  a  railroad,  in  cities 
and  towns  of  10,000  or  more,  $100;  hm  tkm  10,000,  $50.  Real 
iiMa  lniD»  or  agents  in  dtleB  or  towns  of  10,000  or  more,  $15; 
fgmia  MyOQO,  $10;  less  than  5,000,  $5.  Restaurants  in  towns  and 
cities  of  more  than  50,000.  $20;  20,000  to  50,000,  $10;  all  other 
piacas,  $5.  Sewing-machine  agents,  $50  in  each  county,  and  $25 

dhin  aeDing  liquor  only  to  members,  $300.  Soda  fountains,  $5. 
fliadk  and  bond  dealers,  $35.  Stove  and  range  ^enta,  $50  in 
aadl  coonty  mA  fK  Iw  andh  %mm.  8a|v|ily  on,  flOO.  tVda- 
l^ooe  companies,  in  cities  and  towns  of  20,000  or  more,  $Si; 
10,000  to  20,000.  $25;  1,000  to  10,000,  $10;  in  aU  o4her  plates,  $6. 
Jlitaia  finaa  batnwn  wdidsnces,  tmrngM,  ffiMaten  or  moving- 
lialan  Aama  in  cities  and  towns  of  man  tkan  li^iOO^  fU$;  7,000 
to  30,000,  $50;  3,000  to  7,000,  $25;  3,000  or  less,  $20;  open-air  the- 
■Itis,  $50.  Toll  bridges  or  femes  within  2  miles  of  town  or  city 
«f  IM  wiMiM«aMiB  Mn1iwn|mand  ka  tiban  IHO,  IB; 
same  when  income  does  not  exceed  $1,200,  $25;  in  or  within  2 
a^ea^  ^'^l^^^^  of  2,000  to  5,000,  ISO;  6^000  or  mate,  |75. 

af  ilaBq>e  sold  does  not  exceed  $5,000  per  annum,  state  Ucenaa  or 
privilege,  $1,000,  county,  $500;  from  $5,000  to  $10,000,  state  $2,0QI» 
county,  $1,000;  exceed^  $10,000,  state  $5,000,  county  $3,000. 
Veterinary  sn^ipoBM^IIk  Wagonaand  bugieB,  $50  for  e«A  eennty 
and  $10  for  each  team.  Warehouses  or  elevaton  for  the  storage  of 
cotton,  storing  not  more  than  10,000  bales  a  y«ar,  $25;  10,000  to 
mjm.  IBO;  Mm  90,0011,  m;  mm  tlm  90,000  balsa,  HW. 
H^tnesB  and  juiy  ccstificates,  dealing  in  claims  against  tbe  state,  HO . 

▲|i||ip^:J|pp b9'fll||l|^  the  Alabama  Oyster  Comndasixm 
t»<iiii'''liiiilil''aiiiit^^  products  from  public  waten  lor 

IMIBBMiicial  fimpsaaa;  on  a  vessel  of  less  than  1  ton  bmdan,  H; 
iaaa  I  to  5  torn,  9tS0;  5  to  10  tons,  $5 ;  10  to  20  tons,  $10;  20  tons  or  1 
lMaa,il5.  A  iw  of  GO  oentais  paid  for  the  issuance  of  such  licenses, 
t'lma—  tif  aralpilDr  veasalaovw  1  ton,  fl;  W'tiuBt  1  ton  ca|Meity, 
Owiiag' factories  pay  an  annual  privilege  tax  of  $100  for 
eadt  steam  box;  retail  dealers  in  sea-food  products,  $5;  wholesale 
deal«8  in  same,  $10;  afeeof  50  cents  is  collected  for  issuing  license. 
Ikaaa  la  n  fnrtiier  tax  of  9  eente  p«  banal  iqwn  afl  oyataai^  2S  oania 
fm  banal  on  all  shrimp,  and  5  cento  on  each  terrapin  or  turtle 
padbsd  or  cam^t  in  the  state  for  commercial  purposes.  Minimiim 
waMailattoBi  80  cento  per  aero  per  aaflWMn;nMMdaiiMa,  IS.  The 
ftmds^  CKcept  the  GO  cents  far  license  lee,  wMcb  ia  raiained  by  the 
secretary  of  the  commission,  are  paid  over  to  the  credit  of  the 
Alabama  Oyster  Commismon  and  dqrarited  in  Mobile.  Dealers  in 
ciiamaw  ial  fntHiBm  piy  H  p«r  aaaana.  AD  fntfliMai  aold.  in 
fachgw  of  200  pounds  or  less  must  bear  state  tax  tag,  for  whiA  a 
P9Milirf3c«iteiaeoltoctad;  100  pounds  or  leas,  1^  centa. 


TlMforogoiiig  state  lioeoM  tiaras  an  eollocted  bytibe 

county  tax  commissioners,  and  in  any  county  where 
there  is  no  county  tax  commissioner  such  taxee  are  col- 
lected by  the  sheriff.  All  liquor  licenses  are  paid  to  the 
judge  of  probate.  For  issuing  such  license  he  receives 
a  lee  of  ao  omts  «id  lor  dirtwriag  lilt  llowM  taac  1 
percentiqioiianaiiiountssoreoeiTed.  Reoeqptslironi 
liquor  Hcemis  an  distributed  by  the  probate  judge  as 
follows:  In  cities  of  under  75,000  inhabitants,  20  per 
cent  to  the  state  treasurer,  40  per  cent  to  the  treas- 
urer of  city  or  town  in  which  license  is  issued,  and  40 
per  cent  to  the  county  treasurer;  in  all  other  cities, 
«S  per  o«it  to  IIm  city  twnimi,  25  p«  eoii  to 
tiM  eomitisr  twaowm.  Mid  10  por  esnt  t»  ^  alile 

Tlipan  an  inalraments  in  the  natiire  of  a  aMir(|ige  the  foUviriiV 
privilege  taxee  are  to  be  paid:  If  to  secure  an  indebtedness  not 
exceeding  $100, 15  cents;  if  more  than  $100, 15  cents  for  each  $100 
or  portkn  tlwinf.  IMa  in  litia»  and  all  daadi^  wImm  part  af 
the  purchase  money  remains  unpaid,  are  subject  to  the  MM  ttOU 

Gorpocationfl^  before  a  commianon  shall  ianie,  pay  tihe  Jn%a  of 
pnbnte,  ia  coaiatr  wkaM  Aair  cUaf  plaoa  «f  bnainen  fa,  fbr 
the  benefit  af  lha  state,  the  foOowing  feea: 

Before  the  filing  of  a  certificate  of  incorporation  by  the  probate 
judge  of  the  county  in  which  the  principal  business  of  the  proposed 
onpsaation  fa  to  ba  aalahHAad,  tfw  inoaqMoiina  aaa  aa^riaad  to 
pay  $1  for  every  $1,000  of  the  proposed  capital  stock,  but  in  no  case 
fan  than  $5.  Also  naall  feea  for  filing  papers,  making  copiea 
Ifanao^  ale  Uto  anns  faaa  ara  dsngad  foreign  <'iw|MaatiiiBai 
Insurance  r  nmpanfaa  al  every  sort  pay  the  insurance  commissioner 
the  following  fees:  IW  fling  charter,  1100;  for  each  annual  state- 
ment, $100;  agento'  eartificates  and  renewals,  $2.50;  seal  of  office, 
H;  eapfaa  of  papan,  10  oaata  par  101  imda 

Pharmacists. — Examination,  $5;  assistant  pharmacist,  $3;  renewal 
of  licwaBi  |L;  life  certificate,  $10;  pennit  to  an  aanatant  pharmaciat 
to  eoaiact  a  dbuf  afeN  fa  a  town  «f  net  aiara  than  800  inhabitanti^ 
$1,  and  |1  for  renewal.  Physician. — Examination,  $10.  Ifiae 
fereman. — Examination  fee,  $5;  fire  boss  certificate,  |8;  nssnai 
certificate,  $1;  amount  payable  to  board  of  examinen. 

DantfatoBxaarinatfaa,|10i 

Admission  to  bar. — Examination,  $10. 

Conmussiontf  of  agriculture  and  industries  is  paid  a  fee  of  W 
omtB  per  ton  far  mA  ton  of  wnunnthJ  feeding  staff  kM. 

Examination  of  banks  by  state  official. — Capital  of  less  than 
$15,000,  $5;  $15,000  to  $25,000,  $7.50;  $25,000  to  $50,000,  $10; 
$50,000  to  $100,000,  $12.50;  $100,000  to  $150,000,  $15;  $150,000  to 
1250,000,  117.50;  |2SO,000  to  1360,000,  HO;  |$W,000  or  «v«r,  IH. 

Fees  to  be  paid  by  banks  to  defray  expense  of  banking  depart- 
ment;  whero  capital,  surplus,  and  undivided  profit  is  $25,000  or 
less,  $15;  $26,000  to  $60,000,  $25;  $50,000  to  175,000,  |36;  $75,000  to 
$100,000,  $45;  $100,000  to  $125,000,  $55;  $125,000  to  $150,000,  $65; 
$150,000  to  $175,000,  $75;  $175,000  to  $200,000,  $85;  $200,000  to 
$225,000,  $95;  $225,000  to  $250,000,  $105;  $250,000  to  $500,000,  $150; 
in  aseen  of  1800,000,  mo.  Banki  having  bnadiea  pay  a  total  «f 
not  less  than  $15  for  each  office  or  branch;  no  other  assessment  or 
license  of  any  kind  shall  be  levied  gainst  or  collected  from  any 
bank,  except  the  ordinary  taxes  assessed  against  property  in  general, 
except  that  municipalities  may  levy  a  license  in  proportion  to  the 
capital,  etc.,  as  follows:  $25,000  or  leas,  $10;  $25,000  to  $50,000,  $20; 
$50,000  to  $75,000,  $30;  $75,000  to  $100,000,  $50;  $125,000  to  $150,000, 
181^  lUMM  to  1178,180^  919;  1178,181  to  110,080^  |8I;  1181,101 
to  $225,000,  $90;  $225,000  to  $250,000,  $100;  $250,000  to  $.500,000, 
$160:  in  axcen  of  $50QpO,  1200;  and  on  each  bnnch  fasBk,  HO. 


TAXATION  AND  REVENUE  SWrEM&— ALABAMA. 


«BB  IHOOm  TAX. 

ThMe  is  no  meoiBe  tax  in  Alabama. 

Q.  DISPENSAKY  PBOFTTS. 

In  cities  of  less  than  75,000  inhabitants  the  profits 
of  dispensaries  are  apportioned  as  follows:  To  the 
city  or  town,  46  per  cent;  to  the  county,  45  per  cent; 
and  to  the  state,  10  per  cent;  the  city  or  town  ia  fast 
icunboiwd  for  amoimt  inveeted  in  dispeBaaij  with 
6  per  omt  mteteet.  In  oitieB  >»f  75,000  inhabitants 
or  over  the  apportionment  corresponds  to  that  for 
distribution  of  returns  from  liquor  licenses.  Dispen- 
saries pay  no  license  or  privilege  tax.  The  money 
paid  to  a  city  or  town  may  be  used  at  discretion  of 
the  legislative  body  thereof;  money  paid  to  the  coonty 
liimiimr  «  to  be  fnrpwidiHl  in  maintflnanee  and  sup- 
port of  the  public  schools  of  the  coonty,  and  in  the 
improTemaoLt  and  maintenance  of  public  roads  of  said 
county,  except  that  10  per  cent  of  said  sum  is  to  be 
used  by  the  court  of  county  commissioners  in  paying 
pensions  to  Confederate  veterans  of  said  county. 

CoumT  Mmwwkuwm, 

A,  OKMBBAL  FBCWEBTT  TAXSB. 

1.  Base — 

The  property  incfaidMi  and  the  methiid  of  — mmm 
mmt  and  of  equalisation  are  the  saaM  fbr  coiaty  as 
for  state  pupeMi. 

2.  Rate— 

The  rate  is  fixed  by  the  court  of  county  commis- 
sioners and  a  special  rate  may  be  levied  for  erecting  or 
repairing  county  baihBngi  and  tor  impzoyiDg  and 
yMift  rt»»Am^  tba  Inttnp  «flt  ttt  anrweed  one- 

fovrth  of  1  per  cent. 

Various  counties  have  special  taxes  assessed  for  road 
and  bridge  purposes.  Some  counties  have  wheel  taxes. 

3.  Collection — 

Made  by  county  collector  at  the  same  time  and  in  the 
same  manner  as  state  taxes. 

The  tax  aananr  of  aaeh  ooanty  ia  aatitled  to  receive  from  the 

tax  collector,  out  of  the  first  moneys  collected,  for  each  town  or 
city  of  over  100,000  inhabitants  the  following  amounts:  Four-tenths 
oil  percwt  for  the  city  tax  yean  ending  September  30,1112,  and 
BaplntelO,  ins,  and  thanafln  tiro^nthaof  1  pn  cant. 

The  tax  collectw  of  each  county  is  entitled  to  a  commission  on 
tax  collection  in  cities  of  over  100,000  population  as  foUowa:  For 
city  tax,  year  of  September  30, 1912,  thraa^mtfaa of ^ 

1  per  cent. 

Judgea  qI  probate  of  respective  counties  receive  a  commission 
atllnntoal  li  piroaataaawaynoaivadbytbBmloraacbcity 
nvar  liUMi  intaUlaHto  an  laAamion  in  toa 


miles  of  their  residence,  but  not  to  exceed  10  days 
per  annum;  or,  in  default  of  labor,  to  pay  not  less 
than  $1  nor  more  than  $3  per  day  of  required  senriee. 

D.  ooBFcnancnr  TAzm 

Foreign  corporations  pay  to  the  county  an  iiiipiiiil 
equal  to  one-IuJf  the  amount  ai  the  franchise  tax  paid 
to  the  state  by  said  corporatioa.  (SeeSuteBevenues.) 

B.  msmmuk  xaxn,  lhhiisbs,  and  fsbs. 

The  court  of  county  commissioners  may  levy 
license  taxes  adifitional  to  the  state  license  tax  and 
on  the  same  subjects  up  to  50  per  cent  of  the  state 
tax  except  where  otherwise  provided. 

Rates  especially  mentioned  are  for  li^tning-rod  agents,  $10;  for 
peddlers  of  medicine,  $50;  peddlers  of  docks,  |250;  supply  cam,  110. 
DofimBiybengkiaMdaadafeeof  25«eiita,  tosedwr  with  a  tax  of 
II ,  must  then  be  piid  to  jadge  of  paobale.  Soaaa  oonatiea  bava 
a  special  dog  tax. 

H.  IMDVBIIHUIT  PBCHniB. 

For  ewmty's  share,  see  Dispensaiy  PluilB,  under 
state  revenues. 

MuNicxPAi.  Revenues. 
A.  onnEBAi.  raononr  taxis. 

I.  Base— 

The  property  indaded  is  the  same  as  for  state  taxa- 
tion. 

JmniiTfTTf    Muniripalitieg  may  mahe  an  annual 

assessment  of  their  own. 

Equalization. — There  is  no  equalization  proper,  but 
the  intendant  and  the  alderman  hold  a  meeting  to 
"correct  errors." 

The  municipal  rata  is  fimited  by  the  constitution  of 
1901  to  one-half  of  1  per  cent  of  the  valuation  of  prop- 
erty as  assessed  for  state  purposes,  and  is  fixed  by  the 
municipal  authorities.  (See  citations  from  constitu- 
tion for  numerous  special  provisions.) 

Courts  of  the  county  commiasionerB  and  boards  of  revenue  xA 
the  county  tdierB  time  ia  leviad  a  ipadal  nad  and  bddia  tax,  pajr 
to  each  municipality  oiisfcaW  of  Oa  BMaegr  ooBaetod  tiMaaia  ea 

such  road  or  bridge  tax. 
Municipalities  may  levy  special  taxes  or  ■■waamffinta  for 


B.  POLL  TAXES. 


Able-bodied  adult  males  may  be  required  to  work 
on  the  roads  as  may  be  necessary,  anywhere  within  6 

42649'— 14  2 


3.  CoOteAoi^ 

The  mnnioipel  authorities  may  appoint  some  penmi 
to  eoflect  taxss;  in  towns  of  over  100,000  population, 

the  counly  tax  collector  is  ex  officio  city  tax  collector. 
The  levy  has  the  force  of  a  judgment  and  may  bo 
enforced  in  a  manner  analogous  to  that  for  state  taxes. 
Insolvent  city  taxes  are  collected  by  the  county  tax 
collector. 


ii 


TAXATIOK  Mm  REVENTIE  SYBTEIIS-ARISONA 


B.  POLL  TAXMtL 

]lHM|iiillw  iiii^  levy  «  poffl  te 
pmposes  of  not  exceeding  |2  on  mtik  able-bodied 

D.  fjiffgffyg^j^tf^  TAXES. 

Tbere  are  no  coiporation  taxfiB  as  socli.  (See  Bin- 
neaa  taxes,  etc.) 

B ■UlUHHmH,  Yjyms   IJOBltflBS.  AKD'  ma. 

■ipfna  coiipaiiiaa  pay  tbo  iolloiiniif '  lieenae  taarn 

In  municipalities  having  a  population  of  500  or  leas,  $2.50;  500 
it  1,000.  $15;  1,000  to  2,000,  |25;  2,000  to  3,000,  $35;  3,000  to  4,000, 
ili;  4,000  to  5,000,  $75;  MOO  to  10,000,  $125;  10,000  to  15,000,  $175; 

The  foQowmg  mmiiBqpal  tasaa  inagr  be  levied  mi 

common  carriers: 

In  Bnaictpaiitiea  having  a  popuktiaii  not  exceeding  250  inhab- 
ilMja,  fm;  mam  liwB  Sii  Mid  Ml  exoeeding  500,  $15;  man  lliaa 
500  and  aol  «BeMdiaf  711^  1311;  iKve  than  1,000  and  not  exceeding 
5i,000,  $25  lor  %m  int  thoiuand  and  $25  for  each  additional  thou- 
■iBd  or  maior  loMtiaB  thoeof ;  more  than  5,000  and  not  exceeding 
]iyn%  •»  te  iB«  thoanad  aad  fW  lor  eMdi  additiiml  th^ 
m  majority  fraction  tha«of;  more  than  10,000,  $25  for  first  thou- 
■■mI  and  $35  for  each  additional  thousand  or  majority  fiacticBi 
aH||||j|||:|t,fXN)*^        *^  laaaicipali  y       '   waA  a  tea. 

Jk  M&;ipal  tax  on  street  railway,  electric  ligbt,  gas  and  steam 
hating  and  mterworia  companies  shall  not  exceed  2  per  cent  of 
ItiB  g|i—  iBuaipti  cf  wmA  bariaew.  Amy  aaioiiBt  paid  atiataagiUe 
faoperty  tax  is  allowed  as  a  credit  on  and  against  such  license  tax. 

Tdcgr^ph  and  long-distance  telephone  companiea  may  be  taxed 
%  anndc^alitiae  ftv  aie  pririkBge  of  doing  Ini^^ 

ML  —a icipal  cocpocations  are  empowered  to  levy  and  caOect  a 
Ueaiee  tax  on  all  exhibitions,  trades,  businesses,  vocations,  ooen- 
and  prof essiiHu,  chaiging  a  fee  of  50  cents  for  issuing  audi 
(I— mace  CBaqMHriaa  aro  eMMft  twm  tMa  taa.) 
Municipal  corporations  may  assen  apoB  fire  and  marine  insurance 
nniiaiiifii  $4  on  each  $100  of  groM  pewiiiinii,  leas  piemiuma  le- 


tumed  by  cancellation;  except  that  such  municipal  corponrtkm 

My  clHii^  a  ibt  aiiaiaraa  license  at  the  b^p^ 

new  coMinenieii  aotta  eoMii^  f  g  nwrt  rf  tin  giiiM  lentlaaM.  ka 

returns. 

In  additiMi  4e  tta  amount  paid  the  state,  the  several  cities  and 
toirae  May  oiUtet  fteai  iiiiMieiaii)  eoe^Maies,  otfaar  tlwa  fire  aal 

marine,  for  the  privilege  of  dsiag  business  a  piivil«ge  or  license  tax 
based  <ni  population,  according  to  gross  premiums,  less  returns; 
populstiai  5,000  or  leas,  $10  and  $1  on  each  $100  of  premiums; 
%•»  «•  10,000  popoktion,  fl5  aad  $1  ea  eaiA  flOO  of  iiUMliiaa] 
10,000  to  50,000  inhabitants,  $20  and  $1  on  each  $100  of  premivai; 
over  50,000  inhabitants,  $50  and  $1  on  each  $100  of  premiums. 

Moaic^Mlidei  May  levy  a  Heaaae  tax  oa  beaki  «f  fitoni  110  to 
$200,  based  on  the  amount  of  capital  alodc. 

(See  E,  under  State  Revenuea.) 

For  share  of  municipalities  see  Dispensary  jM'ofitSy 
under  State  Revenues. 

'SCBOOfi  Bbvbmdm. 

Hie  Mhooh  an  admmiBtered  in  districta  or  city 
■cbool  dittrietBy  .eaidi  of  vdkkb  no«vat  from  the  state 
traasiury  throm^  the  county  its  apportionment  of  the 
lump-sum  appropriation  or  of  the  proceeds  of  the  rate 
levied  especially  for  schools,  now  fixed  by  constitution 
not  to  exceed  3  mills;  also  in  the  same  manner  all  poll 
taxes  ooUected  within  its  bounds;  an  apportionment 
of  ebrtetttlli  eeelioii  ftiBd  end  oliur  funds 
frmn  the  sale  of  lands,  and  4  par  cent  on  surplue  TCfV«- 
nues  of  the  United  States  deposited  with  llie  state; 
all  escheats  to  the  state;  and  cwtain  KewMUB.  (See 
Constitutional  provisions.) 

Various  counties  have  special  tax  levies  for  school 
purposes. 

Pari  of  the  amoanft  veeeifed  by  the  county  ss  its 
proportion  dL  rereDue  derired  from  tiie  net  pnfit  of 
dispensaries  is  efipended  for  school  purposes. 

Any  surplus  accruing  under  the  pure  food  and  drag 
act  is  to  be  ai^plied  to  the  pohho  wduxd  fund. 


ARIZONA.* 


Aiiaona  di|MBdB  lor  levenne  main^  upon  the  gen- 
«■!  propoiy  tax.  It  is  supplemenled  ly  a  poll  taai, 
an  inlMiritanre  tax,  and  bccuvaes. 


aatmaa  tz. 


tee.  1.  lie  powar  of  tawalimi  lAail  never  be  aaifnidend,  ra»> 

^MmWI,  or  contracted  away.  All  taxes  shall  be  uniform  upon  the 
■Me  dasB  of  pn^ierty  within  the  tenitorial  limita  of  the  authority 
levying  the  tax,  and  aiiail  be  levied  aad  collected  for  public  par> 

Sao.  2.  There  shall  be  exempted  from  taxation  all  Federal, 
•Me^  ooonty,  and  municipal  property.  Property  <rf  educational, 
ffcaiiiliii,  aMlid%iBBi  ■■wrialinwiii  waartttBtiiMMaatawd  crlw^ 

for  pnit  wmg  be  exempted  from  taxation  by  law.    Puhfic  dliH 

'Ikie  eonmihtiiatt  is  baaed  mainly  upon  the  Beviwd  Sliialai  ef 
Mmmm,  IMI,  aad  Acta  «f  Aiiaoaa  to  1013. 


as  evidenced  by  the  boads  of  Aziaooa,  iti  coimties,  municipalitiefl^ 
or  other  Bubdivisions,  shall  also  be  exempt  from  taxation.  There 
diall  fmrtlier  be  exempt  from  taxation  the  property  of  widows,  red- 
dentB  of  tUe  elite,  not  exceedi^r  tike  wenak  cf  fl,O0O,  ivtea  lte 

total  assessment  of  such  widow  does  not  exceed  $2,000.  All  prop- 
erty In  the  state  not  exempt  under  the  laws  of  the  United  States  or 

of  this  section,  shiB  lie  nAfiel  t»  tSHlte  la  ba  MtiHlriaad  ae 

provided  by  law. 

Sao.  S,  TIm  kgialature  shall  provide  by  law  for  an  annual  tax 
■alfcleul,  yiiSk  nQim  aoaroea  oi  neveaae,  to  deimy  aeeeway 
ordinary  expenses  of  the  state  for  each  fiscal  year.  And  for  the  pur- 
pose of  paying  the  atate  debt,  if  there  be  any,  the  legislature  shall 
pioiMe  for  lev]riag  n  aaottal  tea  eaAdeat  to  pay  the  aanaal  iatoe> 
est  and  the  principal  of  such  debt  wiUda  9ft  ym  ktm  the  iaal 
passage  of  the  law  creating  the  debt. 

No  tax  shall  be  levied  except  in  pursuance  of  law,  and  every  law 
faiqwdagatMt iiiiil  iton  mtmOf  ifcaetjietettbitoK,  to tiMA 
eUaek  «aly  it  Adl  be  SfpHed. 


TAXATION  AND  B£V£9m£  SYSfIiaiB--ARm>N 


All  taxea  levied  and  collected  ior  state  purposes  shall  be  paid 
into  the  state  treasury  in  money  only. 

Sao.  4.  The  fiscal  year  shall  commence  on  the  1st  day  of  July 
in  each  year.  An  accurate  statement  of  the  receipts  and  expendi- 
tures of  the  public  money  shall  be  published  annually,  in  such 
BMttUNr  ae  ibaB  be  pmvided  by  law.  Whenever  tlie  expeneee  <rf 
any  fiscal  year  shall  exceed  the  income,  the  legislature  may  provide 
for  levying  a  tax  for  the  ensuing  fiscal  year  suflScient,  with  other 
sources  of  income,  to  pay  the  deficiency,  as  well  aa  the  estimated 
expeneee  of  the  ensuing  fiscal  year. 

Sec.  6.  Incorporated  cities,  towns,  and  villages  may  be  vested 
by  law  with  power  to  make  local  improvements  by  special  assess- 
anato «r  by  special  tnatloB  of  property  beaeitod.  VoraUeorpo- 
lato  paqposes  all  municipal  corpontieae  aaigr  be  vestod  mkk 
authority  to  assess  and  collect  taxes. 

Sac.  9.  Every  law  which  imposes,  continues,  or  revives  a  tax 
shall  distiactly  state  the  tax  and  the  objects  for  which  it  dudl  be 
applied;  and  itshallactbeeefifcieattowiertoaayofliechnrtofix 
such  tax  or  object. 

Sao.  10.  No  tax  dtoD  be  hid  er  appn^natioa  of  public  money 
aiade  in  aid  (rf  aay  dravd^  er  pdwato  ee  aeetoriaa  adwd,  or  aay 
public  service  corporation. 

Sac.  11.  The  manner,  method,  and  mode  of  a6sesBii^,e%aattaiDg, 
aad  levying  taxes  ia  tte  atoto  ef  AiiaoBa  shall  be  eadi  ae  amy  be 
prescribed  by  law. 

Sac.  12.  The  law-making  power  shall  have  authority  to  provide 
for  tfw  levy  aad  eoOeetioa  «f  license,  franddse,  gross  revenue, 
excise,  income,  collateral,  and  direct  inheritance,  legacy,  and  suc- 
cession taxes,  also  graduated  income  taxes,  graduated  collateral 
and  direct  inberitoaoe  taxes,  graduated  legacy  and  succession 

,  eretiHripedie  taaes. 


aaxicLB  XI. 


Sbc.  10.  *  *  *  tiie  l^pialature  shall  make  such  appropria- 
tloas,  to  be  ant  by  toaatioa,  as  shall  insure  the  proper  nninte- 
aaaee  of  all  state  efacatiaaal  iaatitations,  and  shall  make  such 
special  appropriations  aa  shall  provide  for  their  devdopneat  aad 


Sao.  17.  Ptovisiaa  ahall  be  made  by  law  for  the  paymmtof  a  foe 

to  the  state  by  every  domestic  corporation,  upon  the  grant,  amend- 
ment, or  extension  of  its  charter,  and  by  every  foreign  corporatfon 
vpeaitsobtainingaBeeBse  to  do  business  in  this  state;  andalsofor 
the  payment,  by  every  domestic  corporation  and  foreign  corporation 
doing  business  in  this  state,  of  an  annual  registration  fee  of  not 
less  than  $10,  whidi  fee  shsll  be  paid  irrespective  of  any  speciBc 
license  or  other  tax  imposed  by  law  upon  such  company  for  the 
privily  of  carrying  on  its  business  in  this  state,  or  upon  its  fran- 
chise or  property;  and  for  the  making,  by  every  such  corpoiation, 
at  ^  Ifaae  of  pqdag  sndh  fse,  <rf  sudi  report  to  tiw  ooiporation 
commission  of  the  status,  businese,  or  condition  of  audi  corporation, 
as  may  be  j^escribed  by  law.  No  foreign  corporation  shall  have 
anthocity  to  do  boanem  in  this  state  until  it  shall  have  obta-ned 
torn  Oe  ootpocstfaa  pommisdnw  a  license  to  do  buainesa  ia  tte 
state,  upon  such  terms  as  may  be  prescribed  by  law.  The  legisla- 
ture may  relieve  any  purely  charitable,  social,  fratenud,  benevolent, 
orfal%imN  InaUkHipa  fima  the  payawmtef  such  aanual  legistia- 
tkailae. 

ARTICLB  XX. 

Fifth.  The  lands  and  other  property  belonging  to  citizens  of  the 
United  Stotes  residing  without  this  state  shall  never  be  taxed  at  a 
higher  rate  than  the  lands  and  other  property  situated  in  this  state 
belonging  to  residents  thereof,  and  no  taxes  shall  be  imposed  by 
this  state  upon  lauds  or  property  situated  in  the  state  belonging  to 
oridiidi  amy  benafier  be  acquired  by  the  United  Statosor  reserved 
for  its  use;  but  nothing  herein  shall  preclude  the  state  from  taxing, 
as  other  lands  and  other  {woperty  are  taawdt  aay  laads  aad  other 


property  outside  of  an  Indian  reservation  owned  or  held  by  any 
Indian,  save  and  except  such  lands  as  have  been  granted  or  acquired 

as  aforesaid,  or  may  be  granted  or  confirmed  to  any  Indian  or 
Indians  under  any  art  of  Congress,  but  all  such  lands  shall  be 
exempt  from  taxation  so  long  and  to  such  an  extent  as  Congress 
has  prseetibed  or  may  bewaftor  prescribe. 

OFFICERS. 

The  offieen  moat  dkeoify  concerned  with  taxataoa 

are: 

(1)  The  county  assessors,  elected  for  a  term  of  two  years. 

(2)  The  county  treasurer,  who  is  ex  officio  tax  collector. 

(I)  In  iacorporated  citieeaa  ■sseawr  ia  elected,  who  is  ex  officio 
tax  collector.  He  is  compensated  by  fses,  aiudi  are  added  to  the 
property  taxes  and  licenses. 

(4)  The  state  board  of  tax  conunissumen,  three  persons  iqppointed 
by  the  govennv  for  the  fint  term.  All  subsequent  incumbento  of 
the  office  shall  be  elected  at  general  elections.  The  commissioners 
exercise  genersl  supervision  of  the  entire  system  of  taxation  through- 
out tiie  state,  prssetibe  all  fenna  of  books  ueed  la  tibe  assesassat 
and  collection  of  taxes,  siqierintend  the  collection  ct  inheritsace 
taxes,  and  appraise  and  assess  all  express  coaipaaies,  deepmg  < 
companies,  and  private  car  lines. 

(jS)  The  state  board  of  eqaaliaation,  composed  of 
the  corporation  commission,  theateteaadttor,  and  the  state  tax  com- 
missbn;  the  state  auditor  is  prssideatef  the  board,  and  the  secretaty 
of  tbe  tax  commiarion  is  secretary  of  tiie  board.  Th^alsooonstl' 
tute  the  board  of  assessment  for  the  property  oi  intsr«o«Bty  tela- 
graph,  telephone,  and  railroad  companies. 

(6)  The  county  board  of  equalization,  consisting  of  the  board  of 
supervisors  of  the  county. 

(7)  The  county  board  of  superviaors  of  three  members.  The 
supervisor  receiving  the  highest  number  of  votes  holds  the  office 
for  four  yearn;  the  oUien  far  two  yean. 

(8)  The  city  baaRl  ef  atapllaafinn,  eoMiaiiaK  of  the  autyor  ami 
the  counciL 

(9)  The  slate  aaditer. 

SiATE  Revenues. 

A.  GSNBaL  FBOPmmr  T4XES. 

1.  Base — 

a.  The  property  induded  and  exempt. — All  property 
of  every  kind  and  nature  whatsoever  within  the  state, 
except  as  specially  exempted,  is  subject  to  this  tax. 

(1)  Real  estate  is  defined  to  include  the  ownership  of,  or  claim  to 
or  pnmsarina  of,  or  ri^ of  pnmmdna  to  aay  hmd,  baft  it  doea  boC 

include  unpatented  mining  claims,  either  lode  or  placw.  Water 
ditches  constructed  for  mining,  manufacturing,  or  irrigating  pur- 
poses, telegraph  lines,  and  wagon,  turnpike,  and  toll  roads,  are 
treated  as  real  estate. 

(2)  Personal  propertyincludee  all  property  not  indudod  under  real 
estate.  Whenever  solvent  debts  (credits)  are  assessed,  the  person 
masmBi  may  deduct  his  liabimiea.  Aana  of  alock  aw  deehaed 
to  possess  no  value  beyond  that  of  the  property  of  the  corporatioa 
for  which  they  stand  and  are  not  taxable  to  the  stockholders,  hut 
the  property  they  represent  is  taxable  to  the  corporation.  Bank 
stock  is  excepted  from  this  rule  and  is  taxable  to  the  stockholden. 
Property  under  mortgage  or  lease  shall  be  listed  by  and  taxed  to 
the  mortgagor  or  lessor,  unless  it  be  listed  by  the  mortgagee  or 


(3)  The  exemptions  are:  All  Federal,  state,  county,  and :  

pal  property;  public  debts  as  evidenced  by  bonds  of  Arizona,  its 
ooonties,  mimicipalities,  or  other  subdivisions;  property  of  educa- 
tional, charitable,  and  rdigious  sssodations  or  ifustitttl^fia  aofe  Msd 
or  held  for  profit;  paopaitjr  of  sarfdSBt  widows  aot  to 


10 


TAXATION  AND  KEVENUE  SYSTEMS— ARIZONA. 


11,000,  where  tbeir  total  asaessment  does  not  exceed  $2,000.  To 
•Mfimi^  tlie  cooBtmetbii  of  railioada,  other  than  street  and 
ilMttic,  Hm  teafMa%  ilglit  of  mqr,  niMilMdi,  biidgM,  cahmrto, 
■tetioii  groundn,  depots,  water  tanks,  coal  bins,  turntables,  round- 
mchme  sbope,  section  houaes,  and  all  real  property 
i»  itm  aclad  opcnitiMi  and  coMlnielini'Of  railmAi  are  m.- 
fmm  all  taxation  autii  Mwdi,  lllf:  FmmM,  That  said 
•HWtmctif^n  shall  begin  within  three  and  one-half  months  after 
Ibirh  18,  1909,  and  shall  be  completed  within  one  year  from 
4ble  el  cwawiwr  waeiit  of  said  conatrodiail. 
caoatrocted  after  1907  for  irrigation,  powet,  at 
:  stock  are  exempt  until  1917. 


ik  Assessment. — All  property,  except  that  of  rail- 
telephone,  tel^aph,  express  and  sleeping  car 
companies,  and  private  car  lines,  is  assessed  by  the 
•oimty  assessors.  It  is  to  be  assessed  at  its  full  cash 
,.iiiiicii  fe^AMd  as '''iiiwi  ilM  prapw^ 
I  itt'^  pigmMit  of  a  jutl'dklil  dno  from  a  solvent 

t  refean  to  Hkm  lint  Holiday 
in  February  and  the  roll  must  be  made  up  between 
tiiat  date  and  the  first  Monday  in  June.  The  assess- 
ment is  based  upon  a  sworn  statement  furnished  to 
the  assessor  by  the  taxpayer,  or,  in  neglect  thereof, 
ai|>fm  tilft  bisi  inf Qcmatioii  iffrtawialriit  Tbe  ponilty 
lor  hamMag  m  'Mm  isi  m  mmmmmmt  at  §^  timeB 
iltt  amount  of  tax  for  Qm  jtm  and  loss  of  aU  li^^la 
before  the  board  of  equalization.  Fifty  per  cent  of 
the  penalty  goes  to  the  informant.  The  refusal  to 
file  a  statement  constitutes  a  misdemeanor  punishable 
hf  a  ine  of  not  lam  tliaii  $10  nor  mora  tliaii  $300, 
it  lor  not  hm  Iham  iifo  dipi  nor  mora 
moBihaf  or  both.  Tho  amesBor  la  liable 
«ii.lia  bond  for  tlw  taana  m  ]§mipmty  wbUk  h».tm^mlB 


within  any  irrigation  diitoiel  dbil  %e  'valMll  hf  tiw 
aBMMVat  the  aune  rate  per  acre. 

It  ii  Ifca  ity  «i     caaaty  awiiiwr  r  to  huaUk  ^  jam,  coanariaiinip 
a  Ite  of  bwiimHw,,  aaaidatknii,  banks,  and  iadifiiaaii,  dalag 
iflf  a  public  character,  whose  tmvmtiA  rahiatkm  is  |S,OM  or 
with  a  Btetement  of  the  property  theieoi,  and  tiM 
I  plarri  nn  namn  frnrawaaanit  fTHiinini 
11m  piDperty  of  railroads,  except  such  as  is  not  used  in  connection 
tibe  f^pemtion  of  the  roads,  is  aaBSflsed  by  the  state  board  of 


fllM  of  way,  roadbed,  bridges^  culverts,  roU- 
slaliaa  gioaad%,  baildin^,  telegraph  lines,  and 
yaupaitl  asai  aadasiys^y  ife  tte  operatkm  of  the  ruhray. 
'Hie  suiLiBBstat.  aa  aade  k  appottioaad  anMif  'tta  conaitisa  and 

annicipalitiee  on  the  basu  of  the  number  of  miles  of  main  track, 
ghaieaof  bank  stock  are  assessed  to  the  shareholders,  but  the  tax. 


Every  telegiiiiiaaii  lalepbone  company  is  subject  to  a  tax  on  its 
HBdidM%  and  intangible  valnea^Mk  county  is  appor- 
paC  «f  Ibe  entire  vataatiaii  JMB|l|aal  nkHSev 
I  «f  tta  pasperty  of  the  coagfiany  theasla,  ia  pso|Miiti(m  to  the 
a^ote  value  of  the  property  in  the  state,  and  in  proportion  that  the 
kafthol  the  line  owneid  by  the  cmiqpany  in  the  county  bears  to  the 

Hanident  herds  of  cattle,  sheep,  or  goats  are  assessable  where 
The  tax  collector  apportions  the  tax  paid  to 
»  M  iach  propofftioB  as  the 
;  of  tile  year  wbiiA  the  hsi^  have  ranged  in  each 
ibf  ti 


c.  EgmtiMlian. — ^The  county  board  of  supervisors 
acts  as  a  county  board  of  equalization,  and  may  in- 
crease or  lower  any  individual  assessment,  and  may 
require  the  assessor  to  amend  the  roll  or  may  itself 
ataamdil  Aii  appeal  from  this  bowd  fiaa  to  tba aiH 
perior  ooivi  of  the  eoim^. 

Hie  state  board  of  equalization  convenes  on  tiie  aao- 
ond  Monday  in  August  of  each  year  for  the  purpose  of 
examining  the  various  assessments  so  far  as  regards 
the  state  tax  and  of  equalizing  the  assessment  in 
the  various  counties.  It  may  increase  or  diminish  the 
▼aluatkni  of  property  in  any  county  aa  nsdi  aa  in  ili 
jadgmflnt  may  be  neeemaiy  to  produce  a  jvat  relataon 
between  all  valuations  of  proper^ ia  the  state;  but  in 
no  instance  shall  it  reduce  the  a^r^ate  valuation  of 
all  the  counties  below  the  aggregate  valuation  as  re- 
turned by  the  board  of  supervisors  of  each  county. 
2.  Rate— 

The  atate  boafd  of  eqiiafiaatioii  datenmiMW 
rate,  iziiig  such  ratea  for  the  several  iuuli  aa  will ; 
the  amotmts  authorised  by  the  laws  creating 
funds.   If  for  any  reason  l^e  board  faila  to 
a  rate  of  5  mills  is  deemed  to  be  levied. 

Hie  state  rate  for  all  purposes  for  the  fiscal  year 
ending  June  30,  1913,  was  $1.78  on  $100  valuation. 

There  is  annually  levied  and  collected  a  sufficient  tax  to  raise 
the  aaai  of  1250,000  to  be  knofwn  as  the  <*alBla  lead  tax  fand," 
which  is  expended  for  the  construction,  reconstruction,  repairing, 
impvoving,  and  maintaining  of  public  highways,  roads,  and  bridges. 
Tvaa^-4lve  per  caataf  said  ftni  la  fiidaelivea  Aaa«yMiilj 
and  under  the  direction  of  the  state  board  of  control  and  the  state 
engineer;  75  per  cmt  is  apportioned  to  the  several  counties.  It  is 
the  dvty  of  the  state  auditor  ta  keep  a  ooasplete  aoooont  <rf  all 
nenaya  received  for  and  ezpaadal  eat  of  tids  fuad. 

There  is  levied  annually  upon  the  taxable  property  in  the 
state  a  sufficient  sum  to  pay  the  interest  on  all  bonds  issued  for  the 
payaseot  of  eaistiag  aad  fatara  state,  eswBly,  BMnidpal,  aad  sdMl 
dirtiict  indebtedness.  Each  year  after  such  bonds  have  been  issued 
such  additional  amount  is  levied  as  will  pay  4  per  cent  of  the 
total  amount  issued  until  all  Hm  bonds  are  paid.  All  moneys 
derived  froas  aadi  taxes  are  paid  into  the  state  treasury,  and  ap- 
plied to  the  payment  of  the  interest  and  principal  of  the  bonds 
issued.  All  moneys  remaining  in  the  redemption  fund  after  the 
ef  tha  Mk  am  tmarfmii  ta*a  i 


3. 

State  taacM,  tofalhar  with  tmntf  mod  monieipal 

taxes,  are  extended  on  ona  Ai^licate  assessment  roll  and 
aVB  all  collected  by  the  county  tax  collector.  Taxea 
on  personal  property,  however,  when  they  are  not 
secured  by  real  estate  are  collected  by  the  assessor. 
Taxes  become  delinquent  on  the  third  Monday  in  De- 
oember.  The  penalty  for  daUnqueucy  ia  12  per  cent 
Inteteat  per  aonom  and  eoaliy  ioeta^ng  85  per  oent 
attorney's  fee,  and  clerk's  feea.  TtatM  tan  a  genwal 
lien  on  all  property  of  the  taaqpagw,  and  mny  ba  «o&* 
leeted  by  aeiaaie  and  sale. 

B.  POLL  TAXSS. 

There  are  no  state  poll  taxea.  (9ea County  BeveniMa 
and  Municipal  Bevenuea.) 


TAXATION  AND  REVENUE  SYSTEMS— ARIZONA 


21 


C*  TRS  IMRHUTANOE  TAX. 

All  property  within  the  jurisdiction  of  the  state,  and 
any  interest  therein,  whether  belonging  to  the  inhab- 
itants of  liie  atate  or  not,  and  whether  tan^ble  or 
intanglM^i  wbieh  ahatt  pass  by  will  or  by  statotea  of 
iDbtrilanoe  of  tina  or  any  other  state,  or  by  deed,  grant, 
bargain,  sale,  or  gift  made  in  contemplatioii  of  the 
death  of  the  grantor,  or  intended  to  take  effect  in  pos- 
session or  enjoyment  after  the  death  of  the  grantor  to 
any  person  or  body  politic  or  corporate,  in  trust  or 
otfaenriae,  ia  aabject  to  an  itiheiitanoe  tax  to  be  paid 
to  the  atate  tmaaurei  far  lihe  nse  of  <iie  atate  aa  follows : 

When  sodk  inheritance  paans  to  any  grandfather,  grandmother, 
Mber,  mother,  husband,  wife,  child,  brother,  sister,  wife  or  widow 
«l  ion,  or  the  husband  of  a  daughter,  or  any  adopted  child  or  children, 
or  to  any  perscm  to  whooA  the  decedent  has  stood  for  msfe  than  10 
years  in  loco  parentis,  or  to  any  lineal  descendant,  the  tax  is  at  the 
rate  of  1  per  cent  on  the  appraised  value  thereof.  Any  such  estate 
valued  at  less  than  $10,000  is  exempt,  and  tiie  tax  is  levied  only 
ott  tiM  aacees  of  15,000  leoiivad  by  aadi  penoD. 

Vhen  such  inheritance  passes  to  any  uncle,  aunt,  niece,  nephew, 
arliBcal  deacendantof  the  same,  the  taxisat  the  rate  of  2  per  cent. 
Bslalsa  valaed  at  less  tihaa  16,000  are  eaenqit  and  fte  teat  ia  levied 
only  on  the  excess  of  |2,000  received  by  each  person. 

In  all  other  cases  the  tax  is  as  follows:  On  all  amounts  not  exceed- 
ing 110,000,  3  per  cent;  over  $10,000  and  not  exceeding  $20,000,  4 
per  cent;  over  $20,000  and  not  exceeding  $50,000,  5  per  cent;  over 
$50,000,  6  par  cent.  Aagr  aadk  aetata  i«biad  at  law  ftlMR  tSOO  is 
exempt. 

If  the  tax  imposed  upon  inheritance  is  paid  within 
eight  months  from  the  accruing  thereof,  a  discount  of 
6  per  oent  ia  allowed;  if  not  paid  wifldn  ei^^t  months, 
8  per  oent  intereat  ia  oc^eoted.  In  aU  caaea  iHien  a 
bbdd  ia  given  inteteat  ia  cNiged  at  ^  wte  cf  6  per 
cent. 

Every  inheritance  tax  is  a  lien  upon  the  property, 
and  the  person  to  whom  such  property  is  transferred, 
and  t^e  administrators,  executors,  and  trustees  of 
every  eatate  embtaeiQg  such  piroperty  are  personally 
liable  lor  ihit  tax  nnlfl  its  payment. 

n.  COBFOBATION  TAXES. 

Corporationa  genaraHy  are  taaoed  under  the  general 

property  tax. 

Foreign  insurance  companies  and  domestic  and  foreign  surety 
conipanies  pay  a  tax  of  2  per  cent  per  annum  upon  the  gross  pre- 
iriaia  receipts. 

Express  companies  doing  business  in  the  state  pay  an  annual  tax 
of  5  per  cent  on  the  amount  fixed  by  the  state  tax  commissioa  as 
the  gmM  leos^  of  am^  oooqiaay . 

Private  oar  coa^anies  doin^  business  in  the  state  pay  a  tax  of  7 
per  oeatea  tfitffaBBveceipts.  If  any  company  foils  topaysuch  tax 
the  state  tieasarer  aball  proceed  to  collect  the  same,  together  with 
iaiMat,  at  tiia  lata  af  IS  par  cent  per  aaanrn. 

E.  BiraiWBsa  TAXcai  licenses,  and  fees. 

Licenses  to  slaughter  are  paid  to  the  aeisretaiy  of 
the  live  stock  sanitary  board  and  are: 

In  or  within  4  miles  of  town  of  5,000  inhabitants  or  over,  $150 
anaaaSy;  in  or  wittia  4  mOes  of  town  of  not  noro  than  3,000  and 


less  than  5,000  inhabitants,  $120  annually;  in  or  within  4  miles 
of  town  of  over  1 ,000  and  less  than  3,000  iahabitsiits,  •Wanaualiy; 
in  all  other  cases,  $30  annually. 

Hmtec^a  Hoenae,  resident,  SO  ceats;  aonreaident  and  aUens,  f  10 
to  $100.    Sale  of  liquor  on  trains,  $300. 

Motor  vehicles  of  40  horsepower,  |5  aanuaUy;  more  tluui  40 
horsepower,  flO  ananaily;  motorcyclea,  annually,  |2.  Noaiesi- 
dents  are  exempt  ten  tfw  aaotor  TShide  tax  unless  In  tito  state  iir 
six  months. 

Banks  pay  to  the  bank  comptroller  (the  auditor  acts  as  such.)  a 
license  fee  at  the  tfase  of  beginning  hosiness,  and  for  eofiiea  of 
papers,  ete^  M  eeola  per  lotta  el  lOi  «aela  and  fl  fbr  certified 

copies. 

For  examination  into  llie  condition  of  haaka:  When  the  capital 

stock  is  $50,000  or  over,  $40;  when  the  capital  stock  is  $25,000  and 
under  $50,000,  $35;  when  the  capital  stock  is  leas  than  $25,000,  $30; 
branch  or  agency  banks,  $25;  building  and  loan  associations,  $30. 

Foasign  iaaonnce  ooaspaniea  pay:  For  filiaf  statement,  |B;  lor 
issuing  certificate  of  authority,  $5;  for  agent's  certificate,  $2;  for 
filing  articles  of  incorporation,  $10;  lor  publidiing  statement,  $2.S0. 

Fees  payable  to  the  aecretary  el  atate  aret  ForaffxhigeealQlaee- 
retary  of  state,  |1;  registration  of  motor  vehicle,  $3;  for  filing  affi- 
davit of  publication,  $3;  forrecording,  per  folio,  20  cents;  forofficial 
bonds,  commissions,  and  miscellaneous  documents,  $1.50  to  $3;  for 
fflfagacticeeHatentiente  i.uasliaiia«atoBBd,flO;  forfflii«aotiea 
to  construct  reservoir,  $5. 

Embalmcrs.— Application  fee,  $5;  renewal  of  license,  $2. 

Medicine.— AppUcatioii  fee,  $2;  eiawiiMttimi  fee,  $10. 

Pharmacy. — Examination  fee,  $5;  asristaat  pkaiancist,  f2;  an- 
nual registration,  $2;  assistant,  $1. 

Optometry. — Examination  fee,  $10;  certificate,  $5;  persons  al> 
ready  i»acticiag  ia  state,  wgishrslinn,  IB. 

Corporations  pay  to  the  corporation  commission  the  following  fees: 
For  filing  articles  of  incorporation,  $10;  filing  annual  report,  $5; 
filing  appointment  of  agent,  |6;  isndng  certificate  or  ffling  aitikieB 
of  incorporation,  $5:  issuing  certificate  of  incorporation,  $10;  for 
copy  of  documents,  20  cents  per  folio;  affixing  seal  and  certificate 
to  copy,  $2;  registration  fee,  $15;  investment  companies  for  exam- 
ination, ^0;  and  varieasotlwr  iseafiam  jpahUt  bm  vjcecorpasatioBa 

The  inspector  of  weights  cellscts  varieaa  fssa  and  tutna  the  aima 
over  to  the  state  treasurer. 

F.  THM  nOOMB  TAX. 

Theveia  AO  tnaeiBe  laxiit  Arisana. 

County  Revenues. 

A.  QWaBAI*  nOPBBIT  TAXXB,  ' 

1.  Base — 

The  property  included  and  the  method  of  assessment 
and  of  equalisation  and  odlection  are  the  same  for 
county  aa  for  aUite  nffwoea. 

2.  JSM^ 

The  county  8iq>ervisors  may  levy  taxes  not  to 
exceed  $2  on  each  $100  of  a-ssessed  valuation  of  prop- 
erty and  such  additional  amount  as  may  be  necessary 
to  nieet  the  interest  and  payment  of  the  county  <lebts. 
The  indel»tedne8s  <rf  oertain  counties  has  been  assumed 
by  the  state.  Hie  rate  of  levy  to  provide  for  the  pay« 
ment  of  this  debt  and  interest  thereon  is  detennined 
by  the  state  board  of  equalization. 

The  board  of  supervisors  have  the  power  to  levy  for 
road  purposes  a  property  ta.\.  not  to  exc-eed  25  cents 
on  each  $100  of  real  and  personal  property  in  the 
county. 


TAXATION  AND  REVENUE  SYSTEMS-ARIZONA. 


The  board  of  mftmmm  of  «ach  coimty,  when  a 
majoritT  of  the  vote  has  been  cast  therefor,  annually 
levy  a  tax  to  be  known  as  the  '  drainage  district  tax." 
Til©  nto  of  such  tax  is  determined  by  deducting  15 
per  oent  lor  watieipftted  delinquencies  from  the  total 
■wed  valiM  of  tbe  leal  proporljr  witluii  tho  dklrieti 
mni  tiMn  dnridipK  tli«  mni  fifiitiMi  hy  the  boMd  of 
^Metoro,  as  roquired  to  be  raised,  by  the  remaimkr  of 
•och  total  assessed  value.  Irrigation  districts  may 
he  formed  and  taasea  letvied  thmfor  in  like  maaiMr. 

3.  CkfOedion 

C5ounty  taxes  are  collected  by  the  county  tax  col- 
leetor  at  ihe  same  time  and  in  the  same  manner  as 

Wmmy  male  inhabitant  between  the  ages  of  21  and 
•0  fMia  ia  liable  to  a  poll  tax  of  $2.50  per  annum. 
IfHiiMm  of  moliiiilaor  0i«  d«partOMnt%  the  Hatimial 
Omud,  fuapam,  penooa  pctiiiaiieii%  infinii,  Indiaiia 
•oi  taxdit  aai  inaaiie  peraoiMi»  ana  azampl.  Hua  tax 
ii  due,  payable,  and  coOectaMe  in  iiie  aame  manner 
as  taxes  on  personal  proper^,  ani  the  pvoeeaii  go  to 
IIm  eonntj  school  fund. 

€  Am  3.  nmonrASfOB  mmb  ommmA'mm  xaxaa. 

tkem  ara  no  oooiity  inheritance  or  corporation 

B.  'IMMIMaSS  TAXES,  LICENSES,  AND  FEES. 

Liquor  lkw»ii.— For  disposjing  of  winea  and  malt  liquors  in 
qiuuiutiva  of  1  pllon  or  over:  first  cImb,  aalw  $20,000  and  up- 
maiB  famwiy,  ti»  par  ^mf ;  mmd  iHm  «wwr  m%m 
and  len  than  120,000  quarterly,  $100  per  quarter;  third  daas,  aalee 
iMtbaaSl^OO^^         |75  per  quMg|^,.  ifpig  ia  qnaatitiM 

TWeHag  iimr^aal^  iwdtaiii^,  waA  fMmt,  wM<ft  Ait  wiling 
farm  pndael%  la  «acfc 'onaalgr,  iw  fSMlv^  fS^ 
per  quatftOT. 

TImtm  Mteaw.-— Fidih?  wrMMtia—  gbw  for  pay,  in  any  pr«- 
dacl,  tiani  or  city  in  which  at  the  last  mnniripal  dection  there 
WMlHitban  300  votee  cast,  15  per  quarter;  if  laara  tliaa  300,  and 
iMiliBa  SMI  w««  wart  CMt,  SIO  per  quarter;  laora  tilMa  500  votes 
aBl.|Wp«rq«ail«r.  Maoqaartiwly  license  hi  fceai  paid  in  any 
padMt.  town  or  city,  there  shall  be  paid  in  those  places  described 
la  Hwlina  division,  |2.d0  lor  eadipafonnance;  in  places  described 
MmemAm^iUam^MhrmAfmimmum;  aadtaphewdweilhad 
ftl  third  divl<don.  $10  for  each  performance. 

CircwMB.  5  per  cent  of  gross  receipts.  Billiard  tables,  $10  per 
■flw;  hmHiag  aOaya,  $10  per  quarter.  Distilleries  and  brew- 
adn.— Mm  per  quarter,  $10,000  and  upwarda,  $40  per  qaattar; 
llhB  par  quarter,  mure  than  $5,000  and  less  than  $10,000,  $10  pet 
fiariar;  mdm p^qtuur^less than $5,000, $10 per quaitflr.  Ihtiir- 

1.  Btm- 

Tfca  pwjjiertiy  aasesBad  aiid  tho  Biatiiod  qf  iniaiiinpot 
mA  ai  apiaiaaiioii  aia  aalial«itia%  'Hia  sanW'  aa  de- 


scribed under  State  wtmam,  Gltiea  may  hmr^  a 
separate  valiiatioii. 

2.  Rate— 

The  levy  is  made  by  the  board  of  trustees  or  common 
council  and  for  general  purposes  may  not  exceed  1 
percent. 

3.  Cbllecfia»— 

%  the  eltj  MsesBor  and  tax  oollaeior  in  sabstaa- 
tially  tlia  aana  mamier  aa  atata  and  eoanty  taxes. 

B.  VOIX  TAXES'. 

All  able-bodied  malos  between  the  ages  of  21  and 
60  yegrs  are  liable  to  an  assessment  of  2  days'  labor 
llllll^  the  roads.  This  may  be  commuted  for 
taper  day,  and  ia  eolaelad  aiUMr  k  labor  or  oaali  by 
tiia  load  OfWOir. 

C.  TH»  OmUTANCE  TAX. 
D.  COBrOKATMW  TAXM. 

Tliere  are  no  corporation  taxes  proper.  But  fran- 
chises to  use  the  pubhc  streets  may  be  granted  upon 
paymanl  of  an  ammal  rental  baaed  on  gross  wodplB, 

m,  wmamm  .wtaeim,  iJiwwiK»  job  ma. 

The  dty  council  may  license  and  tax:  Sale  of  liquors  in  ev«y 
way;  billiard  Ublee,  bagatelle  tables,  pin  alleys,  etc.;  hackmen, 
draymen,  carters,  porters,  etc.;  auctioneers,  distillers,  brewers, 

hawkers  or  peddlers;  exhibitions,  concerts,  circuses,  etc. ;  butchers; 
portos,  or  runners  for  can  or  public  houses ;  secondhand  and  junk 
Mona;  fannBee  camfuSm  aad  agmdm',  any  and  all  {wofessions, 
tMidi%  ercsDiiipV'  *te.;  'Sad  Inriai. 

QmooL  Rsyairuas. 

Tho  pflnnanent  school  fund  is  derived  Irom  tba  aala 

of  lands,  estates  that  escheat  to  the  state,  unclaimed 
shares  of  corporations,  gifts,  incomes  from  invest- 
ment of  school  fund,  and  appiopiiations  to  be  met 
by  taxation. 

,  ThenkaimiianyleiTiedaBdeoBaetadyintliaaMiiiiar 
in  iduob  other  state  taaua  are  kfiiad  uid  eoBaotedy  a 
snflkifliit  tax  to  raise  the  aom  of  $500,000,  said  levy  to 
be  t^n  the  taxable  property  of  the  state,  and  paid 
into  the  state  treasury  as  a  special  fund  for  school 
purposes.  All  public  school  moneys  paid  into  the 
state  treasury  are  placed  to  the  credit  of  the  state 
common  sobool.faid. 

There  is  included  ia  the  tax  lafiad  for  atata  aohodl 
purposes  a  rate  sufficient  to  laiaa  the  som  of  $2,800^ 
which  sum  is  used  for  the  care,  maintenance,  and 
instruction  of  blind  children  mder  aobool  afs  laiidii^ 
in  the  state. 

On  or  before  the  1st  day  of  July  of  each  year  the 
trustees  of  school  dbkriets  file  with  the  county  super- 
iDtendant  an  itamiaad  statement  of  the  amoimt  of 


TAXATION  AND  REVENUE  gTOPBMB— ARKANSAS 


mm 


money  needed  for  defraying  the  expenses  of  the 
schools  within  their  discricts  for  the  ensuing  year. 
The  county  school  superintendent  makes  an  estimate 
of  the  minimum  amount  needed  for  the  ensoing  year. 
Hie  board  of  siqMnrisors  ot  each  ooonty  ammally 
larka  »  coinity  adfaocd  tax  ai  a  rato  not  less  thansof- 
fioianl  to  raiia  the  said  minimimi  amoimt  of  money. 


Special  school  district  taxes  may  also  be  Ufvied 
by  the  trustees  of  the  school  district.  The  rate  (ex- 
clusive of  bond  interest  and  high  school  tax)  shall  not 
be  greater  than  90  cents  on  eadi  $100  valuation  of 
taxable  property. 

The  county  achool  fund  also  receivas  the  county 
p(dl  taxes. 


ARKANSAS." 


Arkansas  depends  almoat  entirely  upwi  the  general 
property  tax  and  licenses  or  privilege  taxes;  but  there 
is  also  a  poll  tax  the  proceeds  of  which  are  devoted  to 
educational  purposes,  an  inheritance  tax,  and  a  corpo- 
ration tax  based  on  the  capital  stock. 

pomrmmMrAL  movmoMS. 

aancu  xti. 

8ao.6.  AU  property  flttbjeck  to  taxation  flhaU  be  taaedaoooiding 
to  iti  value,  that  value  to  be  ascertained  in  such  manner  as  the  gen- 
anl  assembly  shall  direct,  making  the  same  equal  and  unifonn 
tfaou^out  the  state.  No  one  i^eciea<rf  property,  from  ^rkidi  a  tox 
BMy  be  collected,  shall  be  taxed  higher  than  another  species  of 
property  of  equal  value :  Provided,  The  general  assembly  shall  have 
power,  from  time  to  time,  to  tax  hawkers,  peddlers,  ferries,  exhibi- 
tiooa,  and  privikgea  in  mdi  manner  aa  may  be  deemed  ptoper:  Pro- 
tidtd  further,  That  the  following  property  shall  be  exempt  from 
tasation:  Public  property  used  exclusively  for  public  purposes; 
choTchee  naed  as  sadi;  ueniBterieg  ttwd  exdnively  aa  mmIi;  adtool 
buildings  and  apparatus  (includes  private  schoob,  aee  42  Ark.,  536) ; 
libraries  and  grounds  used  exclusively  for  school  purpoees;  and 
.buildings  and  grounds  and  materials  used  exclusively  for  public 
charity. 

Sec.  6.  All  laws  exempting  property  from  to'WlttiMHj  oAw  ttaaaa. 
provided  in  this  constitution,  shall  be  void. 

Sac.  7.  TlwpoiwrtotaxcogpotaliBaa aad  corpoiate  property ahall 
not  be  Burrendeered  or  wiipoaied  by  say  coaataet  or  paat  to  vUdi 
the  state  may  be  a  party. 
Sec  8.  The  general  assembly  shall  not  have  power  to  levy  state 
I  for  any  one  year  toeoEoeed,  in  tfte  anregate,  1  par  «iat  of  ttM 
valuation  of  the  property  of  the  state  for  that  year. 
Sao.  9 .  No  county  shall  levy  a  tax  to  exceed  one-half  of  1  per  cent 
for  all  purposes,  but  may  levy  an  addttional  one-hall  of  1  per  cent 
to  pay  indebtedness  existing  at  the  time  of  the  ratification  of  this 
constitution.  Amendment  adopted  November,  1886,  {oovidea  that 
county  may  levy  3-mill  tax  for  county  roads. 

Sao.  la.  The  taaea  ol  oountiBS,  towns,  and  -dtiea  shall  only  be 
payable  in  lawful  currency  of  the  United  States,  or  the  ordsn  or 
wanants  of  said  counties,  towns,  and  cities,  respectively. 

Sao.  11.  No  tax  AaU  be  levied  OKoept  ia  pomnaoe  of  law; 
and  every  law  imposing  a  tax  shall  state  distinctly  the  object  of 
the  same;  and  no  moneys  arising' from  a  tax  levied  for  one  purpose 
■hall  be  used  for  any  other  purpose. 

ARTICLE  V. 

Sac.  31.  No  state  tax  shall  be  allowed,  or  appropriation  of  money 
made,  except  to  raise  means  for  the  payment  of  the  just  debts  of 
tiM  atato,  for  defraying  the  neoemary  expenses  of  govemmnrt,  to 

sustain  common  schools,  to  repel  invasion  and  suppress  insurrec- 
tion, except  by  a  majority  of  two-thirds  of  both  houses  of  the  general 

•  This  compilation  is  derived  niainly  from  the  following  sources^ 
A  Digest  of  the  Revenue  Laws  of  the  State  of  i  * 
in  the  auditor'a  oflice  by  Aveiy  £.  Moore,  1903. 
TheSeaioalinritoms. 


ABtfCLE  XII. 


Sec.  4.  No  municipal  corporation  shall  be  authorized  to  pass  any 
laws  contrary  to  the  general  laws  of  the  state,  nor  levy  any  tax  on 
real  or  personal  property  to  a  greater  extent,  in  eoe  year,  tlian  5 
miUs  on  the  dollar  of  ihe  asaes^ed  value  of  the  same:  Provided, 
That  to  pay  indebtedness  existing  at  the  time  of  the  adoption  of 
the  cousiitution  an  additional  tax  of  not  more  tiiaa  6  miOa  on  flie 
doOir  may  be  levied. 

ARTICLE  XIV. 

Sec.  3.  The  general  assembly  shall  provide,  by  general  laws,  ior 
the  support  of  common  schools  by  taxes,  which  ihall  sever  exceed 
in  any  one  year  S  miila  on  die  dollar  (m  the  taxid>le  pn^erty  of  the 
state;  and  by  an  annual  per  capita  tax  of  $1,  to  be  assessed  on  every 
male  inhabitant  of  this  state  over  the  age  of  21  years:  Provided, 
That  the  general  sawmbly  may,  by  tftaeial  law,  aothaiiw  adool 
districts  to  levy,  by  a  vote  of  the  qualified  electors  of  such  district, 
a  tax  not  to  exceed  7  mills  on  the  dollar  in  any  one  year  for  school 
purpoees:  Provided /urther.  That  no  each  tax  shall  be  apfiropiiated 
to  any  other  paqpe»  aar  to  aajr  ete  dirtdct  tlan  iiait  fee 
it  waa  levied. 


abuclx  xiz. 


Sac.  11.  *  *  *  and  all  feea  that  may  heieafter  be  payable  by 
kw  for  any  aarviee  performed  by  any  officer  mentioned  in  thie 

section  (the  governor,  secretary  of  state,  auditor,  treasurer,  attorney 
general,  judges  of  the  supreme  court,  judges  of  the  circuit  court, 

proaecating  attorneys,  aNitt  be  paid  in  advance  into  the 

treasury.   *  *  * 

Sec.  27.  Nothing  in  this  constitalion  ihall  be  ao  conatmed  as  to 
prohibit  tiw  geoeml  aasembly  bom  authorizing  assemmants  on  real 
property  for  local  improvements  in  cities  and  towns  under  such 
regolations  as  may  be  prescribed  by  law,  to  be  based  upon  the  con- 
aeet  of  a  majority  in  vaioeef  ttepiapat^  aeiaBBi  emnnf  peapeiiif 
adjoining  the  locality  to  beaiactod,  butauch  ■Miiieaiiinlijfcalilie 
ad  valaeem  and  ttiuform. 

OFFICSBS. 

The  <^fiiieiia  most  direcUy  conoemed  with  taxatioii 

are: 

(1)  The  county  assessor,  elected  for  two  years,  compensated  by 

fees. 

(2)  Tbe  ceimty  board  <rf  eqnaKaation,  coa^Meed  of  "three  in- 
telligent citizens,  who  are  real  estate  owners,  and  qualified  electors," 
selected  from  different  parts  of  the  county,  and  appointed  by  the 
governor  for  two  yeans.  Oomitiea  having  two  judicial  diatricta  have 
a  board  in  each.  In  counties  of  moliB  Own  2S,M0  popalatioa,  Ike 
board  shall  consist  of  five  members. 

(3)  The  sheriff  of  each  county,  who  is  ex  aS^cio  tax  collector. 

(4)  The  deric  of  Ihe  ooonty  oourt,  wiio  ada  aa  aoaffi^  andilar, 
elected  for  a  term  of  two  years. 

(5)  The  auditor  of  state,  elected  for  two  yeans. 

(6)  The  atate  tax  cmnmission,  cmnpoaed  of  tiuee  memben  ap- 
pointed by  the  governor.  It  is  the  duty  of  the  tax  oommission  to 
exerdae  complete  supervision  over  the  entire  system  of  taxation. 
They  aasame  all  duties  as  regards  taxation  heretolore  discharged  by 
the  board  of  miltoad  < 


TAXATION  AND  REVENUE  SYSTEMS-ARKANSAS. 


tWATm  MSMwMMVtUk 

A.  osiixEAi.  manmn  tjkxss. 

1.  Am*— 

a.  The  property  induded  and  exempt.— MX  property, 
flsmf*  tluil  ligaUy  ezimipt,  wlietli«r  roal  or  personal; 
an  iMNi8f%  ciwitB,  invDstiiiMils  in  bonds,  gtoeks, 
jaint-atoek  iXMiqpuiiM,  or  otbenvwe,  of  peraoiis  iwid- 
lag  ^wnin;  ^  property  of  corporations  now  flodatii^ 
or  Iwnaft^r  created:  and  property  of  all  banks  or 
twuiking  companies  now  existing  or  hereafter  created, 
and  of  all  bankers  and  brokers,  shall  be  subject  to 


.   .     .   h  had  to  include  not  only 

Oe  luid  itadf,  wm  all  duogi  eontelned  tlieiviii,  but  alM  all 
buildinss,  Ptnictniw,  and  improvements  and  other  fixtures,  and 
all  h^tfl  and  privile0B0  beknging  or  in  any  win  appwtaimng 
*mio;  alM»  aU  traw  growiaff  tiMnm,  and  afl  mimm,  nkimls, 
^pHncB,  or  fossils  thereon  or  thereunder. 
K^Mal  rights  may  be  tioated  separately. 

'  is  defined  aa  veal  estate. 
mm  "pennaal  propefty"  imclndea  aB  gMdi,  ekatleli, 
and  effects;  all  steamboats  navigating  waters  wholly  or 
r  within  the  state,  and  all  capital  beto^giag  to  inhabiUmta  of 
•a»  aiate  iarwied  la  watw  cnit  localed  wMmrt  A«  'elale;  aU  te- 
provemeBii  Made  by  others  upon  lands  belonging  to  tika  Govem- 
t  or  any  lailbMd  company  whose  property  is  not  w^b§tet  to  the 
*  >  ol  taaallM  ia'iilwpipitji ,  aBHoAa,  growlivor  other- 
,«i  MnMryaflikandfloristi;  all  i^m,  oil,  and  water  mains,  pipes, 
and  subways  wherever  located;  all  tracks,  roads  and 
of  Btieet  zaitways,  turnpike  and  bridge  companieB;  all 
I  «l  taligi  aiii  and  tdsphoM  Unea;  oeditB  ol  aivery  Uad 
>  debts  owed  by  the  creditor;  the  income  of  annuities, 
tta  c^tal  be  taxed;  investments  in  stocks,  bonds,  and  se- 
Idnd;  penonal  property  of  carpontioBB,  wlwtber 
liaiMliiilllii  inoroutof theBtate;sliareeofatockialMudk^1te 
capital  atodc,  undivided  profits,  and  all  other  means  not  forming 
fart  of  tbe  capital  stodk  of  every  company,  whether  incMpoxated 


Hietenn  "investment  in  bonds  '  is  held  to  include  all  mmiey 
i  in  bonds  of  whatev«  kind,  or  certificates  of  indebtedness 


maa^,"  y^mtujbm  iaated  by  incoqaorated  or  unin- 
towns,  cities,  townriupa.  conntiea,  atataa,  or 
I,  provided  such  bonds  are  held  by  persons  residing 
atote,  either  by  themselves  or  by  others  for  them,  whether 


The  term  "investment  in  stocks"  is  held  to  include  all  moneys 
'  in  public  stocks  of  this  or  any  other  state,  or  in  any  asso- 
aoipaiatioB,  joiatatodk  coatpany,  or  otkorwiae,  the  stock 
«f  yUdi  iaor  naiy  be  divided  into  sharii,  for  tihe  taxadoa 
aa  'Spatial  famMam  ia  made,.  ImM  by  pannas  raridfaK  in 


tlw^  lead  ia 

pwyerty. 

Nataoaal  bank  notes,  United  States  l^al  tender  notea,  and  all 
•Ckui  iMitaaaud  ccrt^katoaai     United  Stotes  payable  on  deoiand 
aad  circulating,  or  intended  to  circulate,  as  currency,  and  gold, 
r,  or  other  coin,  held  or  omraed  by  any  citizen  or  residoitof  tke 
t  of  Aiiaaaaa  are  expnariy  declared  to  be  taxable. 

'ciedit''  aaeaas  the  excess  of  the  aaai  of  all  legal 
I  and  demands  due  to  the  person  liable  to  pay  taxes  thereon 
iadhiding  deposits  in  banks  whcm  added  together,  over  and  above 
lite  anai  of  legal  bona  fide  delito  owed  by  aadi 

PMona  received  fkeai  ¥«iiad 
■at'kail  to  Ito  aannftiaa. 


For  exemptloaab  aea  Obnstitution.  Article  XYI,  sections  5  and  fi. 

The  statutes  add  fire  apparatus  and  buildings  used  exclusively  for 
the  safekeeping  thereof,  whether  belonging  to  any  town  or  to  any 
file  cooqnny  oganiaed  thMein;  all  property  beloa«^  to  camp 
meeting  associations,  Sunday  school  assemblies,  Young  Men's 
Christian  Aaaociations,  and  aocietiee  for  religious  instruction;  and 
property  bdonging  to  aad  need  exchndydy  for  the  purpose  of  any 
agricultural  society  or  industrial  exposition,  lleatatutea  ahopio- 
vide  a  method  of  valuing  real  eatete  which  exempta  grswiiv  «tofS. 

h.  Assessment. — In  general,  there  is  but  one  assess- 
ment and  one  assessment  roll  for  state,  county,  and 
municipal  taxes.  City  and  town  taxes  must  be  levied 
on  tibo  appsmiMinflnt  of  the  ooimty  assessor  as  equalized 
for  flM  kvy  of  state  aad  eonnty-  taaew.  TW  mmhi- 
ment  refers  to  the  Ist  day  of  February  and  k  made 
on  the  basis  of  a  sworn  list  submitted  by  the  taxpayer, 
the  oath  declaring  the  values  entered  in  the  list  as 
correct.  The  taxpayer  shall  also,  if  the  assessor  de- 
mand it,  fix  the  value  of  any  timber,  mines,  fossils, 
qmoAm,  wpnag^  or  a&ything  else  (m  the  land  that 
grtea  a  qieeial  yalue. 


aveaepaiatolyi  

Property  ia  required  to  be  assessed  at  its  true  and  full  cash  vahto. 
In  deteimining  ita  value  the  officers  shall  not  adopt  a  different 
atandard  ef  vahw  beeaoaa  the  aaaae  ia  to  serve  as  a  baob  of  taxation, 

nor  Shan  tte'prioa     which  paipartgr  waali  aaB  at  iMead  aala  ba 

adopted  as  a  criterion  of  value. 

Real  estote  is  assessed  once  every  two  years  in  the  odd  numbered 
years.  IMfhie  aaaiiaimateam  aaile  aimiially. 

The  property  of  raibwad,  telegraph,  telephone,  express,  deepii^ 
car  and  pipe  line  companies,  and  of  every  power,  heating,  electric, 
RM,  water,  lAveei  car,  toll  road,  toll  bridge,  and  similar  corporationa 
doing  boaaeaaia  the  atate  is  assessed  by  the  atate  tax  oommiadoa. 
All  other  property  is  assessed  by  the  county  aMMt,  lAt  ^  fiti 
by  feea  for  the  various  items  of  assessment. 

Beeijr  panon  ef  faU  age  aad  eaoad  mbti  ia  required  to  Hat  all 
property  owned  or  in  his  possession  on  the  Ist  day  of  February. 
Property  brought  into  the  state  after  the  1st  day  of  February  and 
prior  to  tiw  lat  day  of  October  of  any  year  is  subject  to  taxation, 
unleas  the  owner  can  diow  that  the  property  kaa  beea  Med  §at 
taxation  for  that  year  in  some  other  place. 

Merchants  and  manufacturers  are  assessed  upon  the  aven^  value 
of  property  in  Aev  posBomiim  daring^  year. 

Banks  are  assessed  on  the  amount  of  their  paid-up  -»|T*tn|  undi- 
vided profite,  turn  depoaita,  moneys  which  during  the  year  weiv 
ccBfettodiatowwrtairtielwd^aadenallfixtngM,  furniture,  aad 
other  property  that  has  been  charged  off  to  profit  aaid  kaa  e^»wnwit. 
The  asseasment  ia  made  against  the  bank  in  the  aggregate  as  agent 
for  the  diareluddefB.  The  bank  pays  the  taxes,  but  it  may  recover 
bam  tito  ihareholders  the  amount  of  tazee  pind,  er  dadoet  fiit 
same  from  any  dividend  accruing.  All  taxes  must  be  paid  bafcw 
any  sharesof  stock  can  be  tranafened.  Nodeduction  ia  made  hf 
ieeeoB«f|ib0lKtftatanypartof  the  capital  of  such  institutioaa  b 
inveeted  in  nontaxable  securities,  or  securities  otherwise  taxed. 

Every  association  engiaged  in  insurance  business,  or  in  any  se- 
carity»  bonding,  or  indemnity  business,  or  in  any  kind  of  inveat- 

manner  as  banks. 

Sleeping  or  dining  car  companies,  express  companies,  and  tele- 
gnph  ooBBpaniee  are  aaaeaaed  every  yeer  by  theatoto  tax  commission 
on  that  proportion  of  their  aggr^te  capital  stock,  at  its  market 
value,  which  the  mileage  in  the  state  bears  to  the  total  mileage. 
The  aaaaanmit  ao  made  is  apportioned  among  the  counties  on  an 
*  ■ .  Offioaf  ' 


TAXATION  AND  REVENUE  SYSTEMS— ARKANSAS. 


To  aid  the  assessor  in  determining  the  true  value  of  it^^  property, 
each  corporation,  including  gas,  telephone,  bridge,  street  railroad, 
savings  bank,  mutual  loan,  btiilding,  transportation,  and  eonatrac- 
tioB  coaqiaaiaa,  ia  required  to  list  not  only  the  true  value  of  all 
tangible  property,  but  the  market  value  (or  actual  value)  of  its 
paid-up  capital  stock  and  the  total  amount  of  its  indebtedness. 

In  the  caae  of  any  telephone  compaiqr,  the  pde  miles,  and 
total  atationa  c<mstitute,  for  the  pmpqaw  af  taaatiea,  the  entire 
value  of  the  company's  property. 

The  aesesBment  of  railroads  includes  ndlroad  tcack,  fmaddees, 
leDfaig  alodc,  water  and  wood  stations,  passenger  and  freight  depots, 
offices,  furniture,  and  other  such  property,  both  real  and  personal. 
Only  the  rolling  stock  owned  or  leased  for  a  term  of  not  less  than 
aiz  montlM  by  laOraada  in  tkia  state  ia  aeaaaaed.  Hie  "raiboad 
tnck"  is  assessed  without  special  reference  to  its  relation  to  the 
entire  system  within  and  without  the  state,  but  that  proportion 
only  of  the  total  rolling  stock  ia  auaBaaad  whi<^  the  mik»ge  in  the 
atate  been  to  the  total  mi]ei«e.  The  assessment  made  by  the  state 
board  is  apportioned  among  the  counties  on  the  basis  of  mileage. 

The  penaltiea  for  failure  to  make  returns  to  the  asssssor  are:  For 
M*tHii«1t,  fl  aa  fee  to  aanaM^  balf  of  which  goes  to  tiie  as- 
aetoor  and  half  to  the  common  school  fund;  delinquency  may  be 
treated  as  a  misdemeanor  subject  to  a  fine  of  not  to  exceed  $100,  or 
imprisonment  not  to  exceed  three  months,  or  both;  for  banks  and 
OQcpontiras  generally,  50  per  cent  is  added  to  assessment;  for  sleep- 
ing car  companies  for  false  statement,  prosecution  of  officer  for  per- 
jury; for  false  statement  by  officers  of  railroads,  a  fine  of  not  leaa  tiian 

$1,000  nor  more  than  ^iMM  i*  i°^P<^- 

For  irfusal  of  the  taxpayer  to  make  a  list  of  his  property  after  de- 
mand duly  made  by  the  assessor,  a  penalty  equal  to  50  per  cent  of  the 
total  taxeaon  the  property  fortiiat  year  iaaaaaaaedagaiait  it,  and  upon 
the  property  of  any  delinquent  whom  the  assessor  is  unable  to  find 
there  is  assessed  an  amount  equal  to  25  per  cent  of  the  taxes  thereon. 

The  assesses:  is  compensated  for  faia  aervioea  by  the  following  feea: 

Tcr  each  aiewiMiiit  of  peraonal  property,  including  assessment 
ooveriiv  poll  tax,  25  cents;  for  assessing  real  estate  in  each  congres- 
jffl^iftl  township,  |12 ;  in  fractional  townships  for  each  section  of  more 
liutt  40  aena,  8^  cento;  lor  aaawaing  real  estate  in  cities  ci  more 
40,000  inhabitants,  for  each  ward,  $125;  in  cities  of  more  than 
10,000 and  lesa  than  40,000  inhabitanta,  fw  each  ward,  $100;  in  cities 
of  10,000  inhabitanta  or  less,  for  eadi  ward,  $50;  in  faioorpocated 
towns  of  more  than  1,000  inhabitanta,  $60;  in  towns  or  villageb  of 
600tol,000inhabitants,  $25;  in  villages  of  less  than  500  inhabitants, 
$12;  for  each  list  of  real  property  of  unknown  or  nonreeident  owners, 
$1;  lor  liatfi«  proper^  of  tiioaeiriwiaake  no  TCtom,  one-half  of  the 
$lchaiged  to  taxpayer.  Utoaawaaorhai  to  attend  in  eadi  precinct 
for  receiving  lists. 

For  asseuing  property  outride  of  iaeoipMtod  citfee  aad  towns, 
one-half  of  the  amount  paid  the  assessor  is  paid  by  the  state  and  one- 
half  by  the  county;  for  assessing  property  located  in  cities  and 
towns,  one-third  is  paid  by  the  municipality,  oae-likiBd  by  the 
eoaaty,  aad  «a»4M    «w  stale. 

e.  JHpialMHififm — -The  oomilT' board  of  supervisors 
of  assessments  sitting  as  a  board  of  equalization  has 
power  to  raise  or  lower  individual  assessments,  to  cor- 
rect errors,  and  to  add  jiroperty  omitted,  to  the  end 
that  all  property  shall  be  assessed  at  its  true  and  full 
ynkae  in  money.  In  tlw  woik  it  is  aaaisted  by  the 
dtric  of  ^  eounty  ooort.  In  August  of  each  year 
the  boatd,  with  the  county  judge  as  chairman  thereof, 
meeta  aa  *  board  of  revision  and  appeals  for  the  pur- 
pose of  hearing  complaints  of  taxpayers.  An  appeal 
from  the  action  of  the  board  lies  to  the  county  court 
within  thirty  days  after  a  final  order  has  been  made. 

Tim  state  tax  ecMomianon  maata  in  Sflptember  of 
each  yaar  for  the  piupoae  of  equalnBg  the  mmn 


monts  of  the  real  and  personal  property  of  the  state. 
This  commission  hears  appeals  from  the  several  county 
boards  of  supervisors  of  assessments,  tind  may  change 
the  aggregate  valuation  of  all  property.  It  may,  in  its 
discretion,  either  equalise  ameiwmeats  itself  or  it  nifty 
call  a  qtecial  session  of  the  board  of  supenriaorB  of 
assessments  of  the  county  to  sit  as  a  board  of  equalixap 
tion  and  a  board  of  revision  and  appeal.  Appeal  may 
be  taken  in  the  same  manner  as  from  the  decisions 
made  at  regular  sessions. 

2.  BaU— 

The  rate  for  state  purposes  is  fixed  by  statate,  but 
is  limited  1^  tiie  oMwtitation  to  1  per  cent  on  the 

In  1912  it  was,  on  each  $100  of  valuation,  4J  cents  for  state  capitol 
fund,  13 J  cents  for  j>ension  fund,  22^  cents  for  general  fund,  and  27 
cents  for  school  fund— total  67 J  cents,  or  6|  mills  on  die  dollar. 

3.  Collection — 

Taxes  are  extended  by  the  dslt  of  the  ccsmlycoiirL 

The  lien  for  taxes  attadieB  on  the  first  Kdndayln 

Jnne.  The  sheriff  of  each  ooonty  is  the  tax  eoDector. 

He  or  his  deputies  attend  in  each  election  precinct, 

after  the  1st  day  of  February,  for  the  collection  of 

taxes.    Taxes  on  real  and  personal  property  become 

delinquent  after  the  10th  day  of  April,  and  may  then  be 

coUected  by  distraint.  The  penalty  for  deKmpMiiiy 

is  10  par  oemt. 
The  ooBeetor  ia  paid  by  oonmusnoiiB,  as  followB: 

For  tile  fiiBt  flOiMO,  5  per  cent;  for  all  sums  over  $10,000  aad 
nnder  $90,080,  8  per  cott;  far  aU  sonM  over  $20,000,  2  per  cent. 

B.  POLL  TAX. 

While  the  poll  tax  is  authorized  by  the  State  Con- 
stitution, each  county  collects  and  retains  the  whole 
amount  collected.    (See  County  poll  taxes.) 

All  property,  whether  belonging  to  inhabitants  of 
the  state  or  not,  tangible  or  intangible,  which  passes 
by  will  or  by  the  intestate  laws  of  the  state,  or  by  deed, 
grant,  sale,  or  gift,  made  or  intended  to  take  eflset  after 
dimth  of  tlia  jprantor,  to  any  person  or  corporatum  in 
trost  or  otherwise,  is  subject  to  an  inheritance  tax. 

When  the  property  passes  to  a  grandfather,  grandmother,  father, 
mother,  husband,  wife,  lineal  descendant,  brother,  sister,  or  any 
adopted  child,  the  tax  is  1  per  cent  of  the  cleer  market  value  of  tiie 
eetateiaeBoemof  ^000.  AVhen  the  property  passes  to  any  uncle, 
aunt,  niece,  nephew,  or  any  lineal  descendant  of  the  same,  the  rate 
is  2  per  cent  of  the  clear  market  value  of  such  property  in  excess  of 
$2,000.  Inall  othercMaeB,  therateiBaBfoll0WB:  Onalleetateeof 
$1,000  to  $10,000,  3  per  cent;  $10,000  to  $20,000,  4  per  cent;  ItMMW 
to  $50,000,  5  per  cent;  over  $50,000,  6  per  cent. 

The  tax  is  payable  to  the  state  treasnrar  at  the  deal^  of  the  d»» 
cedent.  If  not  paid  within  12  months  thereafter  interest  at  tts 
rate  of  9  per  cent  is  collected  from  the  time  the  tax  became  due. 
The  court  of  probate  having  Jurisdiction  determines  all  questions 
arUag  in  cooaeetHB  with  the  tax,  and  no  eaacvtor  or  adadniitealor 
can  be  iltohiigiid  aniit  proof  of  paysMnt  is  ■nbautted. 


TAXATION  AMB  B£V£NU£  BY8T£if8~-AfifiANaA&. 


AUcaipaiatiitt8aietaaediuiderthegmc>«liwq>^  and  in 
aihiitiaB  ptty  an  anntnl  fnoiduse  tax  of  —fiftieth  ol  1  per  cent 
m.  Hbm  ftapmtkm  of  tbe  ouMaMliif  fapitel  otock  of  tk»  caqianir 
lini  igpfOBCPted  by  the  property  owned  and  in  bosineee  trans- 
in  tlie  state.  Companies  having  no  capital  stock,  and  com- 
]  to  taBHwt  liasiMM  of  life  and  acdtet  iBBonaM 
i  of  mutual  benefit  to  its  members,  pay  an  annual  Im 


  pi:iiiM|iMmiiiiiiipqr'^  fc^owing annual  tas:  If  the  capital 

liork  I'o  less  than  $500,000,  $100;  if  $500,000  or  more,  $200;  building 
i»d  lam  associations,  $2d.   U  any  coipotation  is  delinquent,  thwe 


Siventiefand 
Ffeivats 


pay  a  pdvikce  tax  oi  5  per  cent  on  the 


It  mmtstrnm  % 


UDlNSBSy  AMD 

The  following  taxes,  generaUy  known  as  "privilege 
tMces,"  are  levied  annuaJlj,  unless  otherwise  stated: 


fS5  for  six  mtrnths  or  less.   Exempt  from  this  tax  are: 
i  praduce  peddlers,  indigmt  or  disabled  ex-Confederate 

Hi'OrMikm,  and  Uind  penona;  bviMdkpMiNM 
tmy  not  peddle  liqnors.   Clock  peddlers,  $100.   Lightning  rod  and 
afentSk  $100.  Sewing  machine  companies  or  their  general 

I*  «Mck  .a«nt  in  tack,  eonnty,  K  ndditioML 
I'iiilaiiliaiiiBgliw^  otfaidlhig.MpHi  ffawnbi 
lia.«aclicaianty. 

retail,  $300  (ako  a  coimty  tax  of  fiWX  t 


I  dealm  in  malt  liqaon,  $50  (also  a  county  tax  ol  $100) 

iBe»  25  cents  per  ton. 
iMti.  OMbWai^ 

H. 

-BsaaiMitioa  fee,       Mi«  iHipMaijr  Hww,  15. 
Incorporated  companies;  for  tiling  articles  of  incorporation,  $25 
ior  IIm  iint  $10,000  or  ksa  at  the  prapoBed  capital  stock,  and  an»- 
t  ol  1     ttat.aiimoiMl  on  •l.tlamuito  in  oaeMi  of  |10,000; 
^oi  capital  stock  $25  on  «te  ftat  fHyOOO  or  loa, 


H  per  nuie  for  eadi  mile  proposed  to  be  constructed.  Express, 
r,  and  private  car  companies  pay  $1  for  every  mile  over 
tif  iiaiitiMii  pipiBii.  |g  4»  |f«sin«M. 
■traety  :iiiiMi'tan^  «r  othir  transporution  conqmnies 
orpofation  fses:  On  all  lines  not  exceeding  25 
i,  PW;  on  linea  exceeding  25  miles  in  length,  $4  per 


Local  telephona  eaciuHiiges  pay  the  following  incorporation  fees: 
Ik  isami  not  vnswding  Ijm  inbaliilHits,  «2S;  1,00»  to  5.000,  $50; 
«,e00  to  25,000.  $100;  more  than  25,000,  «200. 

i  nmtual  corporations  having  no  capital  stock  p^r  for  filing 
I  of  incorporation  $500.   This  ptovision  does  not  Mjpfiy  to 
itlmtwi^iwBnnce,  or  to  any  nnln^  eoi|ioration 
for  rri%ioua,  literary,  or  scientific  purposes. 
For  filwg  a  charter  of  any  educational  institution,  $15;  duuoge  of 

companies,  for  filing  certified  copy  of  charter,  pay  a 
of  US;  for  filkig  annual  statement,  $10;  for  filing  certificate  of 
jatianiirt  I  ariBia^  |8;  iar  filing  copiee  of  papers,  SSconli 


pagrtlMoai 

insurance  compaaiea  ofganised  under  the 
filing  articles  of  inooipQiatioa  in  tbaatata  wlMia 
pany  was  oiganiMd. 

SiDWCy  companiia  pay  lor  filing  pralindnary 
$15;  annual  8tat«Mnt,910;c«tifieala«f  antttd 
certificate,  $2. 

F.  THE  INCOME  TAX. 


laws  of  Arkansas  ior 


a  iaaaf 

1% 


Couimr  Reysniw. 
mmmaua,  wmommrr  taxbb. 

Tli»  property  included  and  llie  metiiod  of  its 
BMnt  and  eqnaliantion  am  ttw  Mine  for  oottnty  texfip 

2.  Bate — 

The  county  rate  is  limited  by  the  constitution  to  not 
fizoeeffing  aobiuM  of  1  per  eoBH  for  gmeral  purposes, 
and  an  iMitknal  onohatf  of  1  par  oonft  to  pi^  in- 
debtedness existing  al  the  time  of  ill  raifftrfitiirn,  and 
is  furthOT  limited  by  statute  for  genoril  purposes,  to 
that  number  of  mills  on  the  dollar  which,  when  appUed 
to  the  total  property  of  the  couinty  as  assessed  and 
equalized  that  year,  will  produce  a  simi  equal  to  the 
total  tuBoa  levied  against  the  property  of  the  eounty 
for  eounty  putpoeee  tho  joor  nnt  pveoidiqg^  pkie  10 
per  cent  of  said  total  tazia.  Each  year  there  may  aloo 
be  levied  for  the  maintenance  and  improvement  of  the 
roads  and  bridges  of  the  county  30  centa  on  each  $100 
of  property  assessed. 

The  levy  is  made  in  November  by  the  county  court. 

3.  OeUkdiom — 

County  tuBee  wm  collected  hj  the  ahoriff  tax  ool- 
hmur  in  'iho  i 


Seotkm  3,  Article  XTV,  of  the  Oonstitution 
that  a  poll  tax  of  $1  be  levied  upon  all  males  over  21 
years  of  age.  The  payment  of  this  tax  is  a  prerequisite 
for  the  exercise  of  the  elective  franchise.  It  is  collected 
by  the  tax  collector,  paid  into  the  county  school  fund, 
and  apportioned  to  the  sdbool  diatnctaiHth  tho  rostof 
thoMfaoollQnd.  IfBOtpaidbefmvtholOthof A^ft 
penalty  ol  25  cents  is  added.  If  not  paid  before  the 
Saturday  next  prece^mg  the  first  Monday  in  July  a 
penalty  of  $1  is  added,  25  cents  of  which  goes  to  the 
county  clerk  for  his  services  in  entering  the  name,  25 
cents  in  the  county  general  fund,  and  50  cents  to  the 


O  MMB  Ik  WOBUiaatMMtM  AHD  OOMNMytTKMI  CA3DM> 

The  coonty  doio  not  shsre  in  the  inHititsnfis  tax 
nor  in  tho  tsxas  on  corporataons,  hoth  olfpftfah  tsaen 

MS  iisei'  fed  Idr  IhO'  nas  of  the  ststo. 


TAXATION  AND  BEVENUE  SYSTEMS— ARKANSAS. 


a.  BusniEss  taxes,  licenses,  awb  fees. 

The  county  authorities  may  impose  license  taxes  as 
foUows:  (Unless  otherwise  noted,  the  amount  given 
is  the  fee  for  doing  business  for  one  year.) 

Liquor  dealers,  retaU,  $400,  2  per  cent  thereof  as  a  collection 
fee,  and  $2  as  clerk's  fee.  Whotanle  dedets  in  malt  hqponi,  $100. 
unless  they  hold  retaUer's  Ucense.    Marriape  licenses,  50  rents. 
Peddlers.  $25  ever}'  six  months  or  less.   Circuses  and  menageries, 
$100  per  day  and  $50  for  each  dde  show.  Cwmty  coorto  may 
ttosMe  aad  tax  fnrWWtfir«  lor  profit.   Theaters  in  cities  of  20.000 
and  over,  where  no  liquor  is  sold,  $100.    Auctioneers,  $10  for  six 
months  or  less.   Agents,  owners,  or  manufacturers  traveling  and 
aalHns  lightning  rods,  steel  stow  taagea,  dodn,  pumps,  buggies, 
fini^  and  veWclea,  $200.   River  traders,  $100.   The  county 
court  Ucensea  ferries,  and  may  charge  a  Ucense  tax  of  not  less  than 
tl  nor  more  than  $100.  Auction  duties  payable  to  Ae  couaty  are: 
(1)  Ob  mka  of -penonal  property,  H  per  cent;  (2)  on  sales  of  real 
estate  or  household  interest  in  land,  one-half  of  1  per  cent.  Non- 
tesidentB  are  prohibited  from  hunting  and  fishing  in  aU  coupes 
except  Oay  and  Stooe.  Intli««tireooMtl«hiuitiagand  Mung 
by  nonresidents  aro  Ucenaed  for  a  fee  of  from  $5  to  $15.   All  the 
above  license  taxes  are  collected  by  the  tax  collector,  who  receives 

5  per  cent  commission,  which  is  paid  by  the  persim  taxed. 
BaiA  criariMA  eenvietkm  in  ooBit»  of  raeofd,  $3 ;  each  civil  suit  in 

courts  of  record,  $3;  each  writ  of  summons  and  writ  of  execution,  50 
cents;  each  certificate  of  record  in  any  recorder's  office,  except 
mortgagee,  50  cwitB;  eadi  ceftificate  of  mortgaga,  1*  ceatfc 

Municipal  Revenues. 

A.  UmDMkL  ntDMWTT  VAXS8. 

1.  Ba»e — 

The  property  included  and  the  method  of  assessment 
and  of  equahzation  are  the  same  for  dtiea  and  towns 
as  for  the  state. 

2.  Bate— 

The  amount  of  taxes  levied  in  any  one  year  by  the 
constituted  authoritiea  of  any  municipal  corporation 
for  city  or  town  purposes  is  limited  by  the  constitution 
to  5  mills  for  general  purposes,  and  is  further  hmited 
by  statute  to  that  number  of  milb  on  the  dofiar 
which,  when  applied  to  the  total  property  of  the  city 
or  town  as  snsMd  aad  equalized  that  year,  will  pro- 
daes  ft  sum  eqnal  to  the  total  taxes  levied  against 
the  property  of  the  city  or  town  for  municipal  pur- 
poses the  vear  next  preceding,  plus  10  per  cent  of  said 
total  taxes.    For  pajdng  indebtedness  existing  at  the 
time  of  the  adoption  of  the  present  constitution  ft  tax 
not  exceeding  the  rate  levied  for  other  city  or  town 
purposes  may  he  levied. 

The  comml  of  any  municipal  corporation  shall 
certify  to  the  county  clerk  the  rate  of  taxation 
levied  by  such  municipal  corporation.  If  a  munici- 
pality did  not  levy  a  tax  in  the  year  next  preced- 
ing, that  rate  may  be  levied  for  the  current  year, which 
when  applied  to  the  total  property  ai  tho  munkapalitiy 
as  sssesBsd  sad  equalised  in  tins  current  year  will  pro- 
duce a  sum  10  per  cent  in  excess  of  the  sum  produced 
hy  applying  a  rate  of  5  mills  on  the  dollar  to  the  prop- 
arty  within  such  municipal  corporation  as  assessed 
tnd  equalized  in  such  next  preceding  year.   A  tax  of 


not  exceeding  one-half  of  1  mill  may  be  levied  for  tho 
estabUshment  and  maintenance  of  public  libraries. 

3.  Collection — 

Municipal  taxes  are  collected,  as  are  state  and  county 
taxes,  by  the  sheriff,  who  is  ex  offido  county  collector, 
and  paid  over  by  him  to  the  citiy  trassmy. 

B.  POLL  TAXES. 

Then  is  no  poft  tax  for  munictpftl  purposes. 

0  AND  D.  INHEIUTANCE  AND  CORPOHATION  TAXES. 

The  municipalitiea  do  not  share  in  tho  inheritance 
tax  nor  in  the  oorpwation  tax. 

B.  BUSnnBSS  taxes,  UCSNSBB,  AMD  VBBS. 

Municipal  corporations  may  Ucense,  r^^te,  tax,  or  suppiwa 
ordinaries,  kawkera,  peddlei^  bwtaw,  imwnbrokers,  money 
.  hangers,  intelligence  offices,  public  masquerade  balls,  street  ex- 
hibitions, sparring  exhibitions,  dance  houses,  fortune  tellers,  pistol 
galleries,  com  doctors;  private  aad  venenal  fao^Uab;  mam' 
vm  aad  BMH«eriea,  eqnestiiaa  perfonaanceB,  Ummetfic  views, 
lung  testers,  muscle  developers,  magnifying  glasses,  billiard  tables, 
or  any  othw  tables  or  instruments  used  for  gaming;  theatrical  « 
«rther  erinbitiona,  A«ma,  aad  aaiauemenht;  tippUnK  houae^  and 
dramshops;  or  any  gift  enterprises,  and  may  suppress  prize  fights, 
dog  fights,  chicken  cockfights,  gaming,  or  gambling  l^ouses.  Bat 
the  licensing  of  saloona  is  dependent  upoa  a  kcal  epOM  law. 
Mnnidpal  uapwallw  also  have  the  power  to  tax  pubUc  aurUon- 
eera  not  less  than  $5  nor  more  than  $100  per  annum,  and  to^poee 
a  tax  on  dogs  and  other  domestic  animals  not  indnded  in  die  lut 
(A  tasable  property. 

School  Revenues. 

The  proceeds  of  all  lands  granted  by  the  United 
States  to  the  state;  also  all  moneys,  stocks,  bonds, 
land,  and  other  property  belonging  to  any  fund  for 
education  at  the  time  of  the  passage  of  the  set  (Decem- 
ber, 1875) ;  also  the  net  proceeds  of  aU  sslss  of  lands 
and  other  property  and  effects  that  may  seome  to 
the  state  by  escheat,  or  from  sales  of  estrays,  or 
from  unclaimed  dividends,  or  distributive  shares  of 
deceased  persons;  also  10  per  cent  of  the  net  proceeds 
of  the  sale  of  aU  state  lands;  also  all  grants,  gifts,  or 
devises  that  are  made  to  the  state  are  to  he  invested 
in  the  common  school  f  tmd. 

The  poll  tax  sod  the  i^ecisl  school  levy  on  prop- 
erty sre  treated  as  current  revenue  for  the  support 
of  common  schools.  A  tax  levy  sufficient  to  maintain 
the  schools  in  any  district  longer  than  three  months 
must  be  sanctioned  by  a  vote  of  the  electors  in  the 
school  district.  Such  vote  may  be  taken  at  any  law- 
ful meeting  at  which  not  less  than  five  electors  shali 
be  present.  But  sudi  tax  may  not  oaoseed  1  per  cent 
of  Ihe  assessed  Tshiation. 

LEGISLATION  AFFECTING  REVENOT  LAWS!  MM. 

Corporations  doing  business  in  Arkansas  pay  an  annual  franchise 
tax  of  one-fifteenth  of  1  per  cent  upon  their  capital  stock  exceptaa 

1  hereinafter  provided.  Any  corporation  doing  hmumm  lor  piatt 


TAXATION  AMB  IgVElUJE  S¥STElfB--€ALI9(^Nf A. 


ace  company  not  having  a  capital  stock  and 
Mft'lllM%iltcAHilri^]Mii1MMM]»^  ABiuMir- 
ance  companies  having  an  outstanding  capital  stock  of  leas  than 
9SM,0Ba  pay  an  annual  tax  of  $100;  having  a  capital  <tf  1500,000  or 
mmm^'Wm.  OKpmal&ma  wIMk  1mm  m  a^gi^ 
im  the  state  or  which  htm^  *  ilociE  of  Imi  &m  mitjm  piy 

Mi  annual  tax  of  910. 

Ewmj  ire,  toniado,  or  marine  insurance  company  shall,  after 
^■ilHlfaf  ratom  pnulMM'ttnd  maOmdmi  rriommnce,  pay  a  tu 
of  per  cent  on  gross  receipts.  Every  life,  health,  and  accident 
company,  and  every  bond  and  surety  company,  pays  a 
«f  If  ]Mr  cvnt  011  its  giwi  miiiite.  M  texisin  fiea<if  all 

Ikx  mtes  for  Mate  pmpooes.— Genenl  fimd,  2\  mills;  state  capi- 
taltax,  Ouw-^KhUHMlL  Sinking  fond  tax  is  discontinued. 

H  the  ■  III  I  ■  mill  to  to  wmA  iwprovwMBt  aKricte  mm  woi  «l 

tiha  tiflie  for  the  payment  of  tmoif  HOBM,  ft  pml 
I  for  such  detinqiMBcy* 

t  fw  lor  «Mii  MlnnrBliide,  tlOpcr 
tm.   lii<giiifiii.tion  fee,  S5. 

ahall  be  collected  on  or  before  the  10th  day  of 
of  eadi  yew.  Tlie  penalty  Ua  delinquency  is  10  per  cent. 


(1)  AU  property  tnnsfened  in  good  faith  to  any  penom,  coipora- 
tia%  mt  mmMhm  «f  pww—  im  tnirt  lor  or  to  be  devolad  to  any 

charitable,  educadcmal,  or  public  purpose  is  exempt. 

(2)  Property  of  the  clear  value  of  $3,000  transfraned  to  a  widow  <v 
diild  of  the  deced«ii,  and  of  $1,000  transferred  to  father, 

wife,  dlild,  hmttier,  sister,  wife  or  widow  of  a 
aoo  or  husband  of  a  daughter,  or  any  adopted  child  or  children. 

(3)  Ftaperty  of  the  clear  value  of  $500,  transferred  to  any  penon 
ari"Mi|iMii'iiMi  o^tof'  Hkm  ISbm  pmaam  liawMlbod  im  wactim  2. 

Fpon  a  transfer  of  an  amount  in  excess  of  tlie  exMnptions,  and  not 
in  exoeas  of  $5,000,  to  any  father,  mother,  husband,  wife,  child, 
krather,  sister,  wifeorwidoirof  asoii,orthehudbandof  ad«ighter, 
•ravy  adopted  dkiM  orcittldbeB,  or  any  dilM  to  ii^m 
iVBot  less  than  10  years  prior  to  such  transfer  stood  in  loco  parentis, 
tftotaz  is  at  the  rate  of  1  per  cent  of  the  dear  value  <^  such  interest 
ii  mhIi  |m)perty. 


Upon  a  transfer  of  an  amount  in  excess  of  the  exemptions,  and 
Mil  ife  «aeeii  of  fS^MO  to  any  pomm  or  cotpoirtiott  ote 
those  enumerated  above,  the  rate  is  3  per  cent  of  the  clear  value  of 
such  i^perty.   The  rates  given  above  are  termed  primary  rates. 

When  the  luikBt  vafaie  of  property  exceeds  $5,000,  the  rate  of 
tax  vpoB  nidi  eaeoii  is  as  follows: 

Fpon  amounts  in  excess  of  $5,000  and  up  to  $10,000,  two  times 
the  primary  rates;  $10,000  to  $30,000,  three  times  the  i»imary  rates; 
t$0,000 to $80,000,  fiow  tiMoefte|iiliiMiiyi«tee;  $60,000  to  $100,000, 
five  times  the  primary  rates;  $100,000  to  $800,000,  six  times  the 
primary  latos;  $500,000  to  $1,000,000,  seven  times  the  primary 
rates;  in  excea  of  $1,000,000,  eight  times  tiie  {wimary  rates.  If 
i^eritance  taane  tie  not  paid  tmtil  six  monthe  allor  flie  deadi «( 
decedent,  6  per  cent  interest  is  collected;  if  not  paid  within  12 
mcmths,  a  penalty  of  10  per  cent  per  in  addition  to  the  interest 

■baiD  be  oofflectod.  The  pweeedt  from  tnhoritMwe  tnm  are  paid 
into  the  treasury  of  the  state  to  the  credit  of  the  general  fund  thereof. 

A  state  banking  department  was  created  and  a  state  banking 
nmmUmifwmr  provided  for.  All  banks  pay  annual  fees  of  one-fifth 
of  1  per  cent  OB  anduiiaed  ovtad  atodk  aad  at  MM  nto  on  dl 
increases.  For  each  amendment  or  supplement  to  the  articles  of 
agreement,  except  increases  to  the  a^tal  stock,  $10;  annual  fee  for 
III— Iii1iiiii,fl8^aadaOetiftddhio— loaeftch  $1,000 of  capital 
stock. 

A  '  'Blue  Sky' '  law,  governing  and  regulating  investment  com- 
panies wee  enacted.  A  filing  lee  of  $5  is  required  from  such  com- 
paniea,  in  addition  tn  thn  Inee  roqirirod  fnwi  all  fwrpwitliwe. 

Cities  of  the  first  class  were  authorized  to  license  transient  mer- 
chants. The  powers  of  assessment  of  public  utili^  coipoiatione 
hy  the  alete  tax  cMiiwIw  irere  incfwe J.  The  ef endaont 
domain  was  extended  to  municipal  corporations  and  counties  for 
the  purpose  of  establishpg  parks,  boulevards,  and  public  build- 
ings,  and  for  the  oiganiaation  of  improvonent  districts  to  aid  in 
acquiring  such  parks  and  boulevards.  Students  and  pmOMtiBftUe 
to  perform  labor  owing  to  ] 
work  on  the  roads. 

The  depert—at  of  olrte  kade,  M^rwaya,  i 
organized.  This  department  collects  registration  fees  on  motor 
vehiclee,whicharendsedfrom$5to$10perannum.  This  department 
also  anthoiiaed  to  levy  taana  «n  real  estate  for  improvements. 


CALIFORNIA.' 


In  1910  the  atate  of  OfMnni*  eolared  upon  a 
ladbal  ^^Mtftllre  in  tlie  nietliodi  of  rain^ 
Inlliat  jearacoBBtatotioiiatMmiiiM^  adopted 
proYiifipg  for  the  separation  of  state  from  loeal  taxatMm 

and  providing  for  the  taxation  of  public  service  corpo- 
rations, banks,  and  insurance  companies  for  the  benefit 
of  the  state.  The  amendment  further  exempts  the 
operative  property  it  lliigo  «ompanies  from  loeal 
hf  mnlam,  tal&m,  imnmp  and  diitno«B, 
lor  ppMinI  of  pfiraeipdl  and  interest  on 
indebtediieM  exisdng  befoie  November  8,  1910.  Tlie 
slate  also  derives  revenue  from  an  inheritance  tax,  a 
few  licenses,  and  from  a  poll  tax  which  is  used  for 
school  purposes.  A  general  ad  valorem  tax  may, 
r,  be  levied  if  the  revenues  derived  from  the 
mMitioiied  fmk  to  meet  the  leqnkements  of 
the  alMttt.  Hie  only  ftneral  property  Ux  mm  boinf 

*  Wi  comnolatioii  is  derived  mainly  from  the  following  sonnes: 

Sir'b  Pocket  Codes  of  California,  1909. 
Utolntes  and  amendments  to  the  Code,  190^1913. 
Revenue  Laws  of  the  State  of  California  in  force  January  1, 1912, 
jwtaied  by  T.M.Bby,  secretary  of  the  state  boaid  of  eqroHiiirtwn^^ 


levied  is  one  wfliorized  by  a  legislative  act  of  1910 
whaeh  provided  tiiai  $1^50,000  should  be  raised  by 
this  m^Hiod  of  texAticm  in  eaeh  of  the  yw  1911, 
1912, 1913,  and  1914,  in  aid  of  the  Panama  i 

Counties  and  mtmicipatities  depend 
property  taxes  and  liroimo  taiMk 

{xmmmrnovAL  raonaioim. 
jumoLs  xm. 

Sao.  1.  All  property  in  the  state  except  as  otherwise  in  this 
coHtttation  provided,  not  eiaaipt  under  the  knre  of  Ae  Uflltod 

States,  shall  be  taxed  in  proportion  to  its  value,  to  be  ascertained 
as  provided  by  law,  <x  as  hereinafter  provided.  The  word  "prop-^ 
erty, "  as  used  iathis  artlde  and  netion«  is  liereby  dedared  to 
include  mon^,  credits,  bonds,  stocks,  dues,  franchises,  and 
all  oth^  matters  and  things,  real,  personal,  and  mixed,  capable  of 
I»ivate  ownership:  Provided,  That  a  mortgage,  deed  of  trust,  con> 
tmet,  or  «Aor  obligBtion  by  .nftidi  a  de^  k  aeewBd  whoa  kad  i» 
pledged  as  security  for  the  payment  thereof,  t<^ther  with  the 
money  represented  by  such  debt,  shall  not  be  considered  property 
■abject  to  tsnrtioa;  m»i  fiirtiier  prwriddd,  TImt  property  used  for 
free  public  lUiaiiei  and  free  museums,  growing  crops,  property 
need  eiclimvitfy  fH  piblk  schools,  and  such  aa  may 


TAXATION  AND  REVENUE  SYSTEMS-CALIfOKNIA. 


89 


Voted  Moe,  tWe  atote,  or  to  any  coo^  or  municipal  corpora- 
tion within  this  state  shall  be  exempt  from  taxation.  The  legis- 
kturo  may  provide,  except  in tiie  case  of  creditosecy  ed  by  mort|pge 
or  trust  de5,  lor  a  dedactioa  i«  ««to  el  drtrt- dae  to  boaa 

ide  residents  of  this  state.  „ 

Sac.  IJ.  The  property  to  the  amount  of  $1,000  of  evoty  loifflnro 
in  this  state  who  has  served  in  the  Army,  Navy,  Itaine  Corpa,  or 
EeveBafrMne  Service  of  the  United  States  in  time  of  war,  and 
received  an  honorable  discharge  therefrom;  or  huiking  such  m^oA 
of  property  in  his  own  name,  so  much  of  the  property  of  the  wife  of 

SUA  pe«m  a.  shall  be  neeomary  to  equal  .f  d  ""^jj"*; 
property  to  the  amount  of  $1,000  of  the  widow  resident  in  this  state, 
or  if  there  be  no  such  widow,  of  the  widowed  mother  les^nt  m  this 
atate,  of  every  person  who  has  aosonred  and  hasdied  oi^  dunng 
Uatom  of  service  ot  after  receiving  honorable  discharge  from  said 
service;  and  the  property  to  tiie  amount  of  $1,000  of  pensioned 
widows,  ktiiers,  ami  mothers,  resident  in  this  state,  of  sddiers. 
Mikn,  and  marines  who  served  in  tiie  Army,  Navy,  or  Maxme 
Corps,  or  Revenue-Marine  Service  of  the  United  States,  shall  be 
exempt  from  taxation:  Provided,  That  Uiis  exemption  shaU  not 
apply  to  any  person  named  herein  owning  praperty  of  tte  vatee 
ef  IMOO  or  MOn,  or  where  the  wife  of  such  soldier  or  sailor  owns 
praperty  of  ^  value  of  $5,000  or  more.   No  exemption  shall  be 
BeSe  under  tbe  provisions  of  this  act  of  the  property  of  a  poaon 
whoisBOtalflgalniideBtofthisstete. 

Sac  11  All  bufldings  and  bo  much  of  the  real  property  on  which 
they  ire  situated  as  may  be  required  for  tiie  convenient  use  and 
occupation  of  said  buildings,  when  Hm  sane  ate  used  solely  and 
esehisively  for  religious  worship,  shall  be  free  from  taxation:  Pro- 
vided That  no  buUding  so  used  which  may  be  rented  for  religious 
purposes  and  rent  received  by  the  owner  thereof,  diall  be  eaempt 

Snc  If  AH  bonds  hereafter  issued  by  the  state  of  Califomia,  or 
by  any  county,  city,  town,  municipal  ^'P^^^^' 
eluding  school,  reclamation,  and  img«*aoa  dii*detB>  vritiiia  asid 
alKle,  shall  be  free  and  exempt  from  taxation. 

Sac.  2.  Land,  and  the  improvements  thereon,  shall  be  separately 
anessed  Cultivated  and  uncultivated  land,  of  the  same  quality 
and  similarfyrftiwtod,  Shan  be  •■BSMd  at  the  same  value. 

Sec  3  Every  tract  of  land  containing  more  than  640  acres,  and 
which  has  been  sectionized  by  tiie  United  States  Government,  shall 
be  assessed,  for  the  purposes  of  tawtion,  by  aectiaM  or  Imcdona  of 
Mctiona.  The  legislature  shall  provide  by  law  for  the  assessment, 
in  small  tiacta,  of  aU  bndo  not  sectimiiaed  by  the  United  States 
Govemawnt. 

Sao. «.  Tbe  power  of  tasatioii  shall  never  be  surrendered  or  sus- 
pend«i  by  any  grant  or  contract  to  which  the  state  shall  be  a  party. 

Sec.  7.  The  legisUtuie  shaU  have  the  power  to  provide  by  law 
for  the  payment  of  all  lawB  on  real  property  by  inrtalnMnts . 

Sao.  8.  The  legislature  shall  by  law  require  each  taxpayer  in  this 
Btate  to  make  and  deliver  to  the  county  assessor,  annuaUy,  a  state- 
ment under  oath,  setting  forth  specifically  all  the  real  and  pofsonal 
property  owned  l*y  such  taxpayer,  or  in  his  possession,  or  under 
his  control  at  12  o'clock  meridian  on  the  first  Monday  of  March. 

Sec  9  A  state  board  of  equalization,  consisting  of  one  member 
fcom  each  congressional  dklrlct  ia  this  elate,  ae  the  OMne  exirted  in 

1879  rf^"  be- elected  by  the  qualified  electors  of  their  respective 
districts  at  the  general  election  to  be  held  in  tiie  year  1896,  and  at 
each  gubernatorial  election  tlweafter,  whoee  tern  of  oflke  Aall  be 
fcr  iiNir  yean,  whose  duty  it  shall  be  to  equalize  the  valuation  of  the 
taxable  property  in  the  several  counties  of  the  state  for  the  purposes 
of  taxation.  The  controller  of  state  shall  be  ex  officio  a  m«nber  of 
tiieboaid.  Theboatdoofeapwrviiomof  the  several  countiae  of  the 
ilrte  shall  constitute  boardaefaiMlization  for  their  respective  coun- 
tioB,  whose  duty  it  shall  be  to  equalize  the  valuation  of  the  taxable 
mmerty  in  the  county  for  the  purposes  <rf  lantion:  Pmriiei,  Such 
etatoaad  ooaatr  boaids  of  equalization  are  hereby  authorized  and 
empowered,  under  such  rules  of  notice  as  the  county  boards  may 
pMcribe  aa  to  county  aasesBmeuts,  and  under  such  rulea  of  notice 


as  the  state  board  may  prescribe  as  to  the  action  of  Oie  state  b^^ 
to  increase  or  lower  the  entire  assessment  roil,  or  any  ■MiMnrait 
contahMd  tfaotein,  so  aa  to  equalize  the  assessment  of  the  property 
contained  in  said  assessme.it  roll,  and  make  Uie  assessment  conform 
to  tiie  true  vahie  in  money  of  the  property  contained  in  ma  roU: 
Provided,  That  no  bdaid  of  eqmdiaation  ehaU  raise  any  mortgage, 
deed  of  trust,  contiact,  or  other  obligation  by  which  a  debt  is  se- 
emed, money,  or  solvent  credits,  above  its  face  value.   The  present 
atate  board  of  equalization  shall  ooetinne  in  o«oe  aatil  their  auc- 
cesBora,  as  henin  provided  far,  ahaU  be  elected  and  shall  qualify. 
The  legislature  shaU  have  power  to  redisUict  tiie  stote  mto  four 
districts,  as  nearly  equal  in  popuktion  as  practical,  and  to  provide 
for  the  electiomi  of  moirtMW  of  eaid  board  of  equalization. 

Sec  10.  All  property,  except  as  otherwise  in  this  constitutioa 
•provided,  shall  be  assessed  in  tiie  county,  city,  city  and  town,  town 
or  township,  or  district  in  which  it  ia  eitoated,  hi  the  manner  pre- 
scribed  by  faAr 

Sec.  lOJ.  The  personal  property  of  every  hous^lder  to  tiie 
amount  of  $100,  tiie  articlM  to  be  selected  by  eadi  householder, 
ahall  be  exempt  toom  ta««taoii. 

Saa  U  InooOM  taaes  may  be  assessed  to  and  collected  from 
persons,  ^rporations,  join^stock  associations,  or  compwiies  resi- 
dent or  doingbu^^^ 

Sec  12.  The  kcUetue  AOL  gwvide  for  tiie  levy  «d  odlectioa 
of  an  annual  poU  t«  of  aot  to- 18  «  •^wnr  "-le  in»«*it«»' 
of  tiiis  state  ov«  a  and  under  «  JOM  ef  ap,  except  i^upers^ 
idiots,  insane  persomi,  and  Indhow  Mt  tuad;  said  tax  shaU  be 
paid  into  the  state  school  fund. 

Sec  12}  Fruit  and  nut-bearing  trees  under  the  age  of  4  yean 
from  the  time  of  planting  in  .orchard  form,  and  gmpevinos  under 
tiie  age  of  3  years  from  tiie  time  of  phmtmg  m  vmeywd 
Bhallbe exempt  from  twatioa,  aad  nolhhig  in  tiiis  article  dmll be 
construed  as  subjecting  such  trees  and  grapevines  to  taxation. 

Sec  13.  The  legislature  shaU  pass  aU  laws  necessary  to  carry  out 
the  provisions  of  this  article. 

Sao  14.  Itaes  levied,  assessed,  and  collected,  as  hereinafter  pro- 
vided'  upon  raihoads,  including  street  railways,  whetiier  operated 
in  one  or  more  counties;  sleeping  car.  dining  car,  drawing  room  or, 
and  palace  car  companiea;  lelrigwtor,  oB,  etock.  fruit,  and  other 
car  kMUmv aad  other  car  companies  operating  upon  railroads  in  this 
state-  companies  doing  express  business  on  any  raihoad,  steamboat, 
vessel  or  stage  line  in  tius  stote;  telegraph  compaaieB;  tolephooe 
oompaaiee;  ot^T^^  e^^ad  ^      tiansmission  or  sale  of  gas  or 
electricity;  insurance  companies;  banks,  banking  associations,  sav- 
ings  and  loan  societiee,  and  trust  companies;  and  tazesnpon  aU  firaa- 
chiseo  of  every  kind  aad  natare,  shall  be  entirely  and  exclusively 
for  state  purposes,  and  shaU  be  levied,  assessed,  and  collected  m  the 
manner  hereinafter  provided.   The  word  -companies"  Mjised  » 
this  section  shall  include  persons,  partaenliipB,  jufail  ■wrlip 
tkma,  companies,  and  corpotatfans.  „k-»w 
(a)  AU  raihoad  companies,  includmg  street  raUways,  whether 
operated  in  one  or  more  counties;  all  sleeping  car,  dhung  car, 
diawhig  worn  car,  tad  palace  car  companier.  aU  relrigetator,  oil, 
stock  fruit,  and  otiier  car  loaning  and  other  car  companies  oper- 
ating'upon  tiie  raihoads  in  tiiis  stote;  aU  companies  domg  express 
business  on  any  railroad,  steamboat,  veasel,  or  etage  Uae  ia  this 
atate'  all  tehBianh  or  telephone  companies;  and  all  companies  en- 
gaged in  tlTtonsmission  or  sale  of  gas  or  electricity  ahaU  annuaUy 
pay  to  tiie  state  a  tax  upon  tiieir  ftanchises,  roadwaya,  "wHiedB. 
SL,  roUing  atock,  poke,  wiie^  pipes,  canab,  conduits,  rights  of 
way  and  otiier  property,  or  any  part  tiiereof  used  exclusive  y  m 
tiie  operation  of  tiieir  business  in  tius  state,  computed  as  foUows: 
Said  tax  shaU  be  equal  to  the  perceatige  hMataafter  fixed  upon 
tiie  gross  receipts  from  operation  of  such  companies  and  each 
tiiereof  within  this  atate.   \STien  su^  companies  are  operatuig 
partly  witiun  and  partiy  witiiout  thia  state,  Uie  poos  l.w*ipte 
I  aShfa  tfaii  thile  Aril  bd  dewwd  to  be  «a  leoeliila  oa  hmimm 


TAXATION  AND  KEVENUE  SYSTEltfS-CALITORNIA. 


Ifcmiiiiiiiiil!,  and  ouliiig  within  this  state,  and  a  pn^poition,  baaed 
m  tie  proportiaa  of  the  mileage  within  this  state  to  the  oitize 
over  whidi  audi  huotneeB  is  done,  of  fwa^jHi  en  aB  hmi" 
i  pasing  throagh,  into,  or  out  of  this  state. 

porcentagea  above  mentioned  shall  be  as  follows:  On  all 
ig  aferael  nihimyi,  4  per  ccM^m  sB 
ling  car.  dining  car,  drawing  nx)m  car,  palace  car  companies, 
r,  oil,  stock,  hruit,  and  other  car  loaning  and  ^bor  car 
S  pv  eoit;  mkI  all  companies  doing  expres  twimiw 
nilroad,  iliiaidboat,  Tea^ 
taiaKTH>h  and  telephone  companies,  3^  per  cent;  on  all  companies 
in  the  transmission  or  sale  of  gas  or  electricity,  4  per  cent. 
I  AaH  I)*  in  fieu  of  all  otlMr  taxea  amd  Kmbmb,  slate, 
BOtunicipal.  upon  the  property  above  enumerated  of 
except  as  otherwise  in  this  section  provided:  iVo- 
■iiaii  lie  oenatmed  to  rolosse  any  sndi 
company  from  the  pagrmant  of  any  amount  agreed  to  be  paid  or 
M|niied  by  law  to  be  paid  for  any  special  privilege  or 
panted  by  any  of  the  municipal  authorities  of  this  state. 

liTgry  jnnmrnmrii  riwmpaiiy  tr  iriatiBn  dnip 
ilMe  shall  annually  pay  to  the  state  a  tax  of  1§  per  oenllipon  the 
■mount  of  the  grom  praniiuns  rec^ved  upon  its  boaiiMm  done  in 
Mb  tUMBr  km  wlani  praminma  aad  Nmaannce  in  companiea  or 
msociationa  authoriaai  ta  #i  hwinem  in  thia  state:  ProvkUl,  Tbat 
there  shall  l>e  deducted  from  said  1^  per  cent  upon  the  gross  premi- 
ums the  amount  of  any  county  and  municipal  taxes  paid  by  such 
companiflB  on  real  eslatw  owiaed  by  tlwm  in  tiioa  alate.  Ilda  taa 
shall  l>e  in  lieu  of  all  other  taxes  and  licenses,  state,  coimty,  and 
mnniripal,  upon  the  property  of  such  companies,  except  county  and 
maahiiialtaMeoniealeBtale,  andeaBeeptaaoOimiwminthieaee- 
liM  piovided:  JWdai,  llmt  wIm  by  tka  lam  of  any  ate 

tame,  fines,  penalties,  licenses,  fees,  deposits  of 
or  of  secutttieB,  or  other  obligations  or  prt^bitions,  are 

I  or  country,  or  upon  their  agents  therein,  in  excess 
fines,  penalties,  lacensea,  fees,  deposits  of  money,  or 
oMIptieMi  or  pwliiliitiBBa,  impoaed  upon 
(ofsDch  other  state  or  coontiy,  m  long  manch 
continue  in  force,  the  same  obligations  and  prohibitions  of 
ever  kind  may  be  imposed  by  the  legiakture  upcm  inaumnce 
I  of  smrli  oflwelateerccmrtiy  doing  tawinmi  ii  Ifchrtalo 
(e)  The  Aares  of  capital  stock  of  all  banks,  organized  under  the 
Inra  of  dtia  atate,  or  <rf  the  United  Statm,  or  of  any  other  state  and 
Imalai  ia  Ala  aMa,. ' Aafl'  ba  aaiBui  and  taxed  to  Iba  owaets  or 
Uriinathcrmfby  the  state  board  of  equalization,  in  themaaaarto 
laprsBcribed  by  law,  in  the  city  or  town  whoe  the  bank  is  located 
mtA  not  elsewhere.  There  shall  be  levied  and  assessed  upon  such 
Aawa  ef  capital  ato^  am  uMimi  taM^  pipiiii  la^-jha  alate,  of  i  per 
cent  upon  the  value  thereof.  The  value  of  each  share  of  stock  in 
aadi  bank,  except  such  m  are  in  liqnidatitm,  diall  be  taken  to  be 

gfatfwr'villiilapiomaof  Aaaeeaan* 
and  undivided  profits.  The  value  of  eadi  riiare  of 
i  bank  whidi  ii  In  liquidation  shall  be  taken  to  be  its 
lafaochbank.  This  tax  riiall  be  in  Ikm 


ot  stock  and  upon  the  property  of  such  banks,  except 
and  mmiiripal  taxm  on  real  estate  and  except  m  othenriae 
in.  Mi  amliMi  pwi^dad.  In  ilaliiiwiliili^  tiha  mdna  ef  tfw  eapitol 
,  thiiPlf'liiBbadediicted  horn  tfmimlna,  as  defined 
for  county  taxea,  of  any  real  estate, 
)  interesta  thopun,  owned  by  Mcb  banks  and  thus 
Tba  banka  likaB  be  Babla  to  the  state 
far  this  tax  and  the  same  ehall  be  paid  to  the  state  by  them  on  behalf 
af  An  stocUioldets  in  the  manner  and  at  the  time  preacribed  by  law, 
[  Imvn  *  Sin  iqian 'tito' #MMB' «f 'Btadk' and  iqion  a^ 
to  sectire  the  amounte  ao  paid. 
I  Bsoneyed  capital,  reser\-e  surplus,  undivided  profits,  and  all 
iHm  laopi  II  ly  belonging  to  unincorpotated  banks  or  bankew  of  thia 


capital  stock,  or  employed  in  this  state  by  any  branches,  i 
or  other  representatives  of  any  banks  doing  business  outside  of  dui 
state  of  CaMlirnia,  AaW  b»  MlBBwim  awmmd  and  taxed  to  aaA  biad* 
or  bankers  by  the  said  board  of  equalization,  in  the  manner  to  be 
provided  by  law,  and  taxed  at  the  rate  that  is  levied  upon  the  sharea 
of  capital  atotft  of  ineavpwatod  banks,  M  provided  in  the  first  pan- 
graph  of  this  subdivision.  The  value  of  mid  property  shall  bn 
determined  by  taking  the  entire  property  invested  in  such  busioea^ 
together  with  all  the  reserve,  surplus,  and  undivided  profits,  at  their 
ftiB  caA  mlue^  and  deducting  thanAmn  Ae  vaine  aa  aammd  tar 
county  taxes  of  any  real  estate,  other  than  mortgage  interests  therein, 
owned  by  mch  bank  and  taxed  lor  county  purposes.  Such  taxea 
AaD  be  in  Hen  of  an  ate  tnaea  and  Mcinam,  state,  county,  and 
municipal,  upon  the  property  of  die  banka  and  baakan  mentioned 
in  this  paragn^,  except  county  and  municipal  taxes  on  real  estate 
and  except  as  otherwim  in  this  section  provided.  It  is  the  inten- 
tion of  this  pangiafli  dwtan  aMmefad  capital  and  property  of  tiie 
banks  and  bankers  mentioned  in  this  paragraph  shall  be  assessed 
and  taxed  at  the  same  mto  aa  an  incorporated  bank,  provided  for  in 
Aatntpangraphaf  AiaaiibAvfaien.  Tii  dutwmiiiiin  llw  laliii 
of  the  moneyed  capital  and  property  of  the  banks  and  bankem 
mentioned  in  this  sobdivision,  the  said  state  board  of  equalization 
shall  include  and  assem  to  anch  banks  all  property  and  everything 
of  value  owned  or  bald  by  ttaaa,  nUebgo  tomake  i^tfmTaiwi 
of  the  capital  stock  of  such  banks  and  banken,  if  tfw  mmt  Wt 
incoipoiated  and  had  aharw  of  capital  stock. 

The  wmi  'hmikt*'  m  uaed  in  1U»  anbdivUm  dhall  indade 
banking  aamciatione,  mvings  and  loan  societiee,  and  troal  coHl* 
paniee,  but  shall  not  include  building  and  loan  associations. 

(<f)  All  franchises,  other  than  those  expressly  provided  for  in  thia 
section,  shall  be  assessed  at  their  actual  cask  vidne,  in  Ike  Manir 
to  be  provided  by  law,  and  shall  be  taxed  at  the  rate  of  1  per  centum 
per  year,  and  the  taxes  collected  thereon  afctall  he  csduaively  for 


(e)  Out  of  the  revenues  from  the  taxes  provided  for  in  this  section, 
together  with  all  other  state  revenues,  there  shall  be  first  set  apart 
the  monaya  to  be  ^died  by  the  state  to  the  suppwt  of  the  public 
scbeol  afBtam  and  At  Btale  IMvernty.  In  the  event  tlwl  Ike 
above-named  revenues  are  at  any  time  deemed  insufficient  to  meet 
the  annual  ejqpendituiea  of  the  state,  including  the  above-named 
aspcndilvna  for  edneadonal  purpomi,  Amn  may  be  Wvlad,  in  Aa 
manner  provided  by  law,  a  tax,  for  state  purposes,  on  all  thepioparty 
in  the  state,  including  the  classes  ot  property  enumoated  in  thia 
section,  mfficient  to  meet  the  deficiency.  All  property  enumemted 
in  aubdivirfana  a,  6,  and  <f  of  thiaaaetitin  shall  be  subject  to  taaation, 
in  the  manner  provided  by  law,  to  pay  the  principal  and  intereet  of 
any  bonded  indebtedness  created  and  outstanding  by  any  dty, 
city  and  coat/,  eannty,  ta«n»  toamAip,  or  dfaMet,  before  Aa 
adoption  of  this  section.  The  taxes  so  paid  for  principal  and 
interest  on  such  bonded  indebtedness  shall  be  deducted  from  the 
total  amount  paid  in  taxaa  for  atate  imrpooM. 

(/)  All  the  provisums  of  this  aaetian  Aall  be  aeit^iecmt^  and 
the  legislature  shall  pass  all  laws  necessary  to  carry  this  section 
into  effect,  and  shall  provide  for  a  valuation  and  assessment  of  the 

of  the  state  board  of  equalization  and  any  other  officers  in  connec- 
tion wiA  the  adminiateation  therool.  llie  mtes  of  taxation  fixed 
fa  Ale  aacAm  Aall  remain  fa  force  uatfl  Aanged  by  the  legisia- 
ture,  two-thirds  of  all  the  members  elected  to  each  of  the  two  houan 

voting  in  favor  thereof.  The  taxes  herein  provided  for  ehall  become 
a  lien  on  the  first  Monday  in  March  of  each  year  after  the  adoption 


day  in  July  thereafter.  The  gross  receipts  and  gross  premiums 
herein  mentioned  shall  be  computed  lor  the  year  ending  the  Slat 
day  cf  Deomaber  prior  le  Ae  levy  of  maA  Uam  and  Ae  value  «l 
any  property  mentioned  benin  Aall  be  fixed  as  of  the  first  Monday 
in  March.  Nothing  herein  contained  shall  affect  any  tax  levied 
or  aaaeased  pdar  to  the  adoption  of  this  section;  and  all  laws  in 

' 'it  Aa  titaa  «i  Aa  adcfliatt  aillA' 


section  shall  remain  in  force  until  changed  by  the  legislature. 
Unto  the  year  191S  the  atate  AaU  nimbune  any  and  aU  counties 
whic  h  sustain  loss  of  revenue  by  the  withdrawal  of  railroad  prox)- 
erty  from  county  taxation.  The  l^pidature  shall  provide  for  reim- 
bursement from  the  general  fcmda  of  any  county  to  dlsliicte  Aemfa 
nlm^  logg  ia  occasioned  in  such  districts  by  the  withdmwal  from 
local  taxation  of  property  taxed  for  state  purposes  only. 

(g)  No  injunction  shall  ever  issue  in  any  suit,  action,  or  pro- 
eaetHng  in  any  oemt  agifaat  Ibia  atate  or  agidnat  any  officer  thereof 
to  prevent  or  enjoin  the  collection  of  any  tax  levied  under  the 
provisions  of  this  section;  but  after  payment  action  may  be  main- 
tained to  Kcover  any  tax  illegally  coUected  fa  mxA.  manner  and 
at  anA  Ana  aa  may  aoir  or  haaaafter  be  provided  by  bnr. 

AaxaoLB  nr. 

Sac.  22.  *  *  *  That  lor  the  purpose  of  raising  |5,000,000  to 
be  uaed  fa  eatabliAing,  iFi^faj^iiwiBg,  and  supporting  fa  the  city 
and  ooimty  of  San  Francisco,  state  of  California,  an  exposition  in 
commemoration  of  the  completing  of  the  Panama  Canal,  to  be  known 
as  the  Panama-Pacific  International  Exposition,  the  state  board 
flf  e^adiaatian  Aidl,  for  the  fiaoal  year  b^finning  July  1, 1911,  and 
Ibr  each  fiscal  year  thereafter,  to  and  including  the  fiscal  year  begin- 
ning July  1,  1914,  fix,  establish,  and  levy  such  an  ad  valorem  rate 
of  taxation,  aa  when  levied  upon  all  the  taxaUe  propaiy  fa  the 
■tata,  after  making  due  allowance  for  deUnquency,  shall  produce 
for  each  of  such  fiscal  years  a  sum  of  |1,250,000.  The  said  taxes 
be  levied,  assessed,  and  collected  upon  every  kind  and  diar- 
of  property  fa  Ae  state  of  Galifomia  not  exempt  from  taxa- 
tion under  the  law,  and  subject  to  taxation  on  the  let  day  of  July, 
1910,  and  m  the  same  manner,  and  by  the  same  method,  as  other 
■ta«a  tana  are  levied,  ammmd,  and  collactod  mader  Ae  Imr,  aa  the 
aame  existed  on  the  1st  day  of  July,  1910. 

The  state  board  of  equiJiaation  ahall  each  year,  at  the  time  it 
datennines  the  amount  of  rBveBue  leiiaired  lor  eAar  atate  pur- 
pen%  determine,  fix,  and  include  the  rata  of  tax  neeaaHoy  to  mim 
Ae  revenue  herein  provided  for. 

There  is  hereby  created  in  the  state  treasury  a  fund  to  be  known 
aa  the  PMuana-Padfic  lateniational  Bxpoeition  fund,  and  all 
moneys  collected  pursuant  to  this  provision,  after  deducting  the 
proportionate  share  of  the  expense  for  the  collection  of  the  same, 
AaDbepaidfato  Ae  state  trmsury  and  credited  to  audi  fond.  AU 
maaioja  ao  paid  into  such  fund  are  hoeby  appropriated,  without 
reference  to  fiscal  years,  for  the  use,  establishment,  maintenance, 
and  support  of  said  exposition.  No  tax,  license  fee,  or  charge  of 
any  kind  or  <^aBMtHr  Aall  ever  be  levkd  or  aaMmedorcbaiged 
against  any  property  of  said  exporftkm,  or  against  any  property 
used  as  exhibit  therein,  while  being  nasd  or  exhibited  m  connec- 
tion AerewiA. 

Sec.  25.  The  legidature  shall  not  pass  local  or  special  laws  in  any 
of  the  following  enumerated  cases;  that  is  to  aay,  *  *  *  tenth, 
for  Ae  aaseaHnent  or  collection  of  taxes;  *  *  *  thirteenth,  ex- 
tendfag  the  tinw  ftar  the  collection  of  tnaa,  •  •  «  twantieA, 


IX. 


g  •  •  •  rj^^  eatite  levmwa  derived  from  the  state 
adhool  fund  and  ham  Aa  ganwal  atate  aehool  tax  Aall  be  appUed 

exclusively  to  the  support  of  day  and  evening  elementary  schools; 
but  the  legislature  may  authorize  and  cause  to  be  levied  a  special 
Alto  school  tax  for  Ae  support  of  day  and  evmiing  secondary  adiools 
and  technical  schools,  or  either  of  such  schools,  included  in  Ae 
public  school  system;  and  all  revenue  derived  from  such  special 
tax  shall  be  applied  exclusively  to  the  support  of  the  schools  for 
which  said  special  tax  shall  be  levied. 

Sac.  10.  All  property  now  or  hereafter  held  in  trust  for  the  found- 
ing, maintenance,  or  benefit  of  the  Leland  Stanloid  Junior  Uni- 


vendty,  or  of  any  department  Aereof,  nmy  be  mma^pted  by  q>ecial 
act  from  state  taxation,  and  all  personal  property  ao  h^;  Ae  Pak> 
Alto  farm  as  described  in  the  endowment  granto  to  Ao  tnist«««  of 
Ae  university,  and  all  other  real  property  so  held  and  used  by  the 
univarri]^,  fior  educational  purposes  exclurively,  may  be  similarly 
exempted  from  county  and  municipal  taxation:  ProvidrfJ.  That 
residents  of  Galifomia  shall  be  charged  no  fees  for  tuition  unless 
such  fees  be  authoriaed  by  act  of  the  legifliatorB. 

Sec.  11.  All  property  now  or  hereafter  belonging  to  the  California 
School  of  Mechanical  Arts,  having  its  school  biiildings  located  in  Ae 
city  and  county  of  San  Francisco,  shall  be  exempt  from  taxation. 
The  kpAitaxeamy  amd^,  saapend,  and  revive  at  viU  the  ex8nq»» 
tion  from  taxation  herein  fciven. 

Sac.  12.  All  property  now  or  hereafter  belonging  to  the  California 
Academy  of  Scioices,  having  ita  boildingB  hMatad  fa  the  city  and 
coun^of  San  Francisco,  shall  be  exempt  from  taxation.  Tlie  leiri.^- 
lature  BHqr  asodify,  auq^end,  and  revive  at  will  the  ex^ption 
herem  given. 

Sac.  13.  All  pmpeftynour  or  hereafter  belongiag  to  the  Copweil 

Polytechnic  College,  having  its  buildings  located  in  the  city  and 
county  of  San  Francisco,  shall  be  exempt  from  taxation.  The 
legistatnie  nmy  modify,  suspend,  and  revive  at  «M  Ae  exemption 


ARTICLE  XI. 

Sec.  "J.  Any  county  may  frame  a  charter  for  its OWn government 
consistent  with  and  subject  to  the  constitution  •  •  •  by  sub- 
nritting  Ae  queatian  at  a  general  or  ipeehd  rfectkm  •  •  •  ior 
the  formation,  in  such  counties,  of  road  districlj?  for  the  care,  main- 
tenance, repair,  inspection,  and  supervision  only  of  roads,  high- 
ways, and  bridges;  •  • .  •  for  the  oiganiaation,  govenunent, 
powen,  and  jurisdiction  of  such  districte  and  divisions,  and  for 
raising  revenue  therein,  for  such  purpoees,  by  taxation,  upon  the 
assent  of  a  majority  of  Ae  qualified  electon  of  sndi  districte  or  divi- 
siooa,  *  *  *  far  the  incnnfagof  jndabtodnesn  therefor  by  such 
counties,  districts,  or  divisions iw  such  purposes,  *  *  ♦  and  fq||^;- 
levying  and  collecting  taxea  against  Ae  property  of  Ae  countio^ 
districte,  or  dfHaioiM,  for  the  payment  of  the  princqial  and  faterest 
of  such  indebtedness  at  maturity. 

Sec.  12.  The  legislature  Aall  have  no  power  to  impose  taxes  upon 
counties,  cities,  towns,  or  oAer  public  or  nwnicipai  coiporations, 
or  upon  Ae  inhabitai^or  property  tharaof,  for  oonnly,  dty,  town, 
or  oAer  municipal  purposes,  but  may,  by  general  laws,  vest  in  the 
coiporate  auAorities  thereof  the  power  to  assem  and  collect  taxes 
for  audi  purposes. 

Sac.  13.  The  legislature  Aall  not  delegate  to  any  special  com- 
mission, private  oorpcmtion,  company,  association,  or  individual 


any  power 


to  levy  taxes  or  assessmenta. 


OFFICERS. 

The  offifOsiB  UKNit  directly  concerned  willi  tnxBtaou 

are: 

(1)  The  county  anaoasors,  elected  for  four  years. 

(2)  The  county  auditor,  elected  far  faur  years. 

(3)  The  county  odleclom,  tAn  are  wiaHy  ex  ofleio  tin  Uoenae- 

collectors,  elected  for  four  years. 

(4)  The  county  boards  of  supervisors,  who  act  ex  officio  as  county 
boaids  of  equalisation. 

(5)  The  state  board  of  equalization,  consisting  of  Ae  state  con- 
troller and  four  members  elected  by  districts,  for  four  years,  assesses 
the  franchises  and  gross  earnings  of  public  service  and  certain  o Aer 
oofpocaAms  and  pa  fonns  numerooa  oAer  dutiea. 

(6)  The  state  controller,  elected  for  four  yeariL 

(7)  The  state  treasurer,  elected  for  four  years. 

Certain  cities  may  elect  their  own  asaesaors  and  tax 
collectors  for  municipal  taxation. 


TAXAHOM  AHB  REVENU£  S^BflBiB-CALIFORNIA 


State  REvsNmi. 

The  only  general  |iropnirigr  tax  now  tovied  by  the 
state  is  for  the  Panama  EsqMMilioa.  Tbe  law  aiitlillli»* 

ing  this  tax  provides  that: 

The  state  baud  of  eqimluatkm  afaall,  far  the  fiscal  year  begiiming 
1,  Itll,  mA  §m  mA  fml  jmt  OMnaftor  to  and  including  the 
iMal  ymt  beginning  July  1, 1914,  fix,  wirirtMi,  aad  levy  such  an 
ad  ralorem  rate  of  taxation  as,  when  levied  upon  all  the  tajcable 
Tgmpmty  in  the  sute,  after  making  due  allowance  for  delinquency, 
.Ml  induce  lor  each  of  HKlifiMaayMa  Mfl^^  Ike 
mM  Itt  eball  be  levied,  nmcnv.  A,  and  collected  upon  every  kind 
aaidHacter  of  pmiMt^tii  the  state  of  Caliiomia, not  exempt  from 
mmMm  wtim  Urn  hm,  aad  inbjwt  to  Inailni  ta  Ike  1st  day  of 
Jiilr,  m;  and  in  the  mm  wmmam  and  byHw  wmm  wmOtod  m 
^te  taxes  are  levied,  aascsBcd,  and  coBoctod,  W&imUlmlKW, 
t)g%e  same  existed  on  the  1st  day  of  July,  1910. 

'tis  property  subject  to  this  tax,  method  of  assess- 
mMlt,  collection,  etc.,  is  the  same  as  for  ooimty  taxa- 
liHL        OMmtiy  HvtviiiMit.) 

VOLL  TAXES. 

Ihrwy  male  inhabitant  of  this  state  over  21  and 
imdar  60  years  of  age,  except  paupers,  insane  persons, 
■■i  laiiani  ant  tajnd,  mm^  aBunally  pay  a  poll  tax 
«f  12,  whatk  m  due  and  becomes  a  Hen  on  pvoperty  the 
fiist  Monday  in  March.  If  ml  ptM  prior  to  the  first 
Monday  in  August,  the  tax  becomes  13.  After  the 
first  Monday  in  January,  if  still  unpaid,  33 J  per  cent 
is  added,  and  it  is  collected  by  the  tax  collector  in  the 
wme  nuumer  as  other  dalinqiwpt  tazea.  The  assessor 
m  AmtA  IS  par  Ml  for  fiia  ooOoetioii  of  poll  taxes 
and  lax  ooBeelor  2S  par  einl  lor  the  eoABOtion  of 
diinqiient  poll  taxes.  The  proeeedi  of  this  tax  are 
paid  into  the  county  treasury  to  be  subsequently  paid 
to  the  state  for  the  ezchtaive  use  of  the  state  soliool 
imd. 

o.  tm  vmmarMmm  ^mjl 

Wilh  tlie  exeepliiMi  of  certain  tuiiiiinii  mentioned 
Mmr  niiiflli  m  flnmp' 'ftnn.  tha  las,  an  inhtcilanee 
tex 'is  infMaed  on  tlio  iolliitiiing  Innnte 
md,  psiional,  or  mixed: 

When  the  transfer  is  by  wiU  or  by  the  intestate  laws 
nrhomestead  laws  of  the  state,  from  any  person  dying 
■iiiifiil  or  possessed  of  property  while  a  resident  of  the 
■lata,  or  liyaiqrptoliatahonMiilsad  sot  apart  from  said 
prapwijy* 

Ifktn  tin  .'Itiiniiff"  ia  hy  vii  or  inlwtale  lawa  of 
property  witliin  the  state  and  the  dooedenl  was  a  non- 
nsident  of  the  state  at  the  time  of  his  death. 

When  the  transfer  of  property  in  the  state  is  made 
hff  a  randoit  or  nonresident  without  valuable  and 
aiM|nais  oonaidenilioa,  in  oonlemplation  of  the  death 

Hm  peim  tranrfnnnc. 

HM'  hans^of  Ina'  InS'snd  'lha  amoonte  enmpl  aie  as 
folloiro: 

Passii^  to  the  husband,  wife,  lineal  issue,  lineal  ancestw  of  the 
decedAi,  or  aay  legal^  adopted  child,  or  any  liiMal  iauo  thmof , 


1  per  cmt  of  the  clear  value  thereof.  Property  to  the  value  of 
tM,000  tnuMfcind  to  tibe  wUcm  or  a  minor  child,  and  of  $10,000  to 
each  ot  the  other  persons  described,  is  exempt. 

Passing  to  a  brother  or  sister  or  descendant  thereof,  of  the  does* 
dent,  a  wife  or  widow  of  a  son,  or  the  husband  of  a  daughter  of  tba 
dMedaa*,atlh»nlsefSpwoml«ttteclMrvilM.  Fkopertyto 
the  value  of  $2,000  passing  to  this  class  is  exempt. 

Ptnuog  to  a  brother  or  sistar  of  the  father  or  mother,  oradescend- 
aatof  abnAflrorrimrof  tholMherorflHthar  of  the  decedent, 
at  the  rate  of  3  per  cent  of  the  dwrvilss.  Asp«^  to  the  inks 

of  $1,500  passing  to  this  class  is  exempt. 

Passing  to  a  brother  or  sister  of  the  grandfather,  or  gandmother, 
—  Ti  f -T — ilTinit  nf  1  ImtlitT  nr  drtm  of  thn  gfiMlhtlMM  im  giMsl 
mother  of  the  decedent,  at  the  rate  of  4  per  cent  of  the  clear  ralas. 
Property  to  the  value  of  $1,000  passing  to  this  class  is  exempt. 

P^wring  to  a  penon'in  any  other  degree  of  collateral  consanguinilj 
than  is  hereinbefore  stated,  or  a  stranger  in  blood  or  a  body  psttle^ 
or  corporate,  at  the  rate  of  5  per  cent  of  the  clear  valttik  WlHftltf  to 
the  value  of  $500  passing  to  this  class  is  exempt. 

The  forcing  rates  are  termed  the  primary  rates. 
When  the  market  value  of  such  property  or  interest 
eaooeds  128,000,  the  rate  of  tax  on  auch  excess  is 

— 'InWiw— * 

alia «anMi«l|K,iW sad  «p  to  180,000,  tm  tinwiht 

primary  rates. 

Upon  all  in  excess  of  $60,000  and  up  to  $100,000^  thrae  tioM*  the 
primary  latea 

Upon  aU  in  eoDMSiif  fMMMaad  «p  to  1800,000^  iw  tiaei  ths 

primary  rates. 

Upon  all  in  excess  of  $500,000,  five  times  the  primary  ntes. 

ties,  corporations,  and  institutions  now  or  hereafter  exeoipted  by 
law  from  taxation;  cr  to  any  public  coiporation,  or  to  any  society, 
oorpoistiaai,  insltewtioa,  or  aHociatioii,  devoted  to  any  charitable, 
boBrvQlsnt,  edacatfa—l,  public  or  other  like  work,  ortoai^ptoM 
ia  tmt  titonior  (peeoalaiy  profit  not  being  itooblMt  or  povoto). 

The  superior  court  fixes  the  value  of  the  property 
and  the  amount  of  the  tax,  based  on^iliniipQrl  tiMI 
inheritance  tax  appraisers. 

The  tax  is  a  lien  upon  the  property  transferred,  and 
the  ailmlnlitontor  la  reqidnd  to  deduct  the  tax  before 
ds&TMing  the  property. 

The  tax  is  due  immediately  upon  the  death  of  die»> 
deni  and  if  paid  within  six  months,  a  discount  of  5 
per  cent  is  allowed.  If  not  paid  within  18  months, 
interest  at  the  rate  of  10  per  cent  is  charged  from 
the  time  said  tax  accrued,  unless  in  the  juc^gment  of 
the  oonrl  the  delay  was  unaroidable,  in  which  case 

onl^  7  per  oenl  ia  duofsd  ikom  the  sdpinilioii  of  and 

18  months. 

The  proceeds  of  this  tax  are  paid  into  the  state 
treasury,  up  to  $250,000,  for  the  use  of  the  state  school 
fund,  and  the  excess  over  $250,000,  for  the  general 
fund. 

n.  oonMMuvMm  vaoa. 

Taxes  levied,  assessed,  and  collseted  as  hereinafter 
pnmded,  upon  niboadi,  hwihidiiy  stnel  railways, 
whether  operaled  m  one  or  inofe  eountise;  all  ear 

oompames  optnl&ag  upon  rsHroads  in  this  state; 
companies  doing  express  business  in  this  state;  tele- 
graph and  telephone  companies;  companies  engaged 


TAXATION  AND  REVENUE  SYSTEMS— CALIFORNIA. 


SS 


in  the  transnuanon  or  sale  of  gas  or  electricity;  in- 
surance companies;  banks,  banking  associations,  sav- 
ings and  loan  societies  and  trust  companies;  and  taxes 
upon  all  franchises  of  every  kind  and  nature,  shall  be 
entirely  and  exclusively  for  state  purposes,  and  shall 
be  leTied,  asseaeed,  and  ecdbelad  in  the  nianner  heieinr 
alter  pRmded.  The  word  "eompanies"  as  used  in 
this  section,  shall  inchide  persons,  partnerships,  joint- 
g^Q^  BMOfiatiinnn,  companies,  and  corporations. 

a.  Public  service  corporatiotu. — Such  perron  or  officer  aa  the  state 
board  of  equalisation  may  deoignate  shall,  on  or  before  the  fint 
Monday  in  March  of  «adi  raar,  file  with  As  Mid  bond  a  nport 
signed  and  rwom  to  showing  in  detail  for  the  year  ending  the  31flt 
day  of  December  preceding:  A  detailed  report  of  its  operative  *  prop- 
erty; amount  of  capital  stock  iasued;  dividends  paid  during  the 
y«tr  pieoedtav;  teidad  and  floating  debtii;  marirat  valne  of  stocks 
and  bonds;  amounts  expended  for  improvements;  gross  receipts 
fomi  operation;  operating  and  other  expenses  and  such  other  matters 
m  tht  Btito  board  ahJl  litr-  iwii  f— i  j  tn  nnsMn  it  tn  anmr  n—' 
|0vy  taxes  l^ainst  such  companies.  Said  tax  shall  be  equal  to  the 
percentages  hereinafter  fixed  upon  the  gross  receipts  from  operation, 
and  when  such  companies  are  <^Mrating  partly  wiHifai  and  partly 
without  this  state,  the  gross  receipts  on  business  beginning  and  end- 
ing within  this  state  and  a  proportion  based  upon  the  proportbn  of 
the  mileage  within  this  state  to  the  entire  mileage  over  which  such 
tiiininiWB  fc  dMW,  of  tfw  noripto  on  aO  bosfaMM  p—ing  through, 
into,  or  out  of  this  state.  The  percentages  above  mentioned  shall 
be  as  follows:  Railroad  companies,  including  street  railways,  4  per 
cent;  palace  car  compameeand  povate  car  line  componieob  3  per 
cent;  exproMCOBponiea,  2  per  cent;  telegraph  and  telephone  com- 
panies, 3^  per  cent;  companies  engiifod  in  the  tiaiMOUMWa  or  sale 
frf  gas  or  electricity,  4  per  cent. 

I.  hmnmet  eomp«NM.-^nBaanoe  cnwpanies  nport  to  the  in- 
surance commissioner,  who  in  turn  mnst,  ca  or  before  the  last  day 
of  March  in  each  year,  make  and  file  with  the  state  board  of  equali- 
sation a  report  diowing  all  companies  engaged  in  bwsinw  in  ttis 
state;  total  amount  of  gross  preaiiums  received;  aanoat  of  return 
premiums  and  reinsurance;  amount  of  any  coimty  and  municipal 
taxes  paid  on  real  estate;  companies  that  are  subject  to  a  hi^er 
late  ott  aeooimt  of  a  rslaiiatory  law.  Every  insonace  oeopaay 
doing  business  in  this  state  shall  annually  pay  to  the  state  a  tax  of 
1|  per  cent  upon  the  amount  of  gross  premiums  received  upon  its 
business  in  this  stete,  less  letnm  premioniB  aad  refaMunnce  and 
the  amount  of  any  county  and  municipal  taxes  paid  on  real  estate 
owned  by  them  in  this  state:  Provided,  That  this  state  shall  impose 
the  same  taxes  and  licenses  upon  insurance  companies  of  another 
slate  or  eooirtry  as  aadi^  otter  stele  or  uwinliji  fasfesss  i^ea  in- 
surance companies  of  this  state. 

e.  £amb«.— Such  ofl&cer  as  the  state  board  of  equalization  may 
determine  diall,  on  the  first  Monday  in  MuA  or  within  10  days 
thereafter,  make  and  file  with  said  board  a  statement  showing  the 
condition  of  such  bank  on  the  first  Monday  in  March;  amount  of 
authorized  capital  stock;  niunber  of  shares  issued  and  par  value 
flMreof;  uaoont  received  for  stock  imoed;  amount  of  sin^iis  and 
undivided  profits,  if  any;  list  of  names  of  stockholders  and  number 
of  shares  held  by  each,  or  in  the  case  of  unincorporated  banks,  and  of 
benba  having  no  capital  stock,  the  moneyed  capital,  reserve,  snr- 
idos,  undivided  profits,  and  other  taxable  property;  also,  for  all 
banks,  a  description  and  value  of  real  estate  assessed  for  county 
taxation.  The  shares  of  capital  stock  of  all  banks  are  assessed  and 
taxed  to  tim  ownem  «r  hoUen  thereof  by  the  state  board  of  equali- 
zation, in  the  city  or  town  where  the  bank  is  located,  and  not  else- 
where, at  1  per  cent  of  the  value  thereof.  The  value  shall  be 

lOpentive  pnpeity  ie  dsined  in  See.  S  «f  OB.  Statates 
of  ml. 

42610*— 14  8 


taken  to  be  the  amount  paid  in  thereon,  with  its  pro  raU  of  the 
accumulated  surplus  and  undivided  profits.  The  tax  may  be 
paid  by  the  bank  on  behalf  of  the  stockholders.  In  deteraiininK 
the  value  of  capital ,  the  val  ue  of  an  y  rfal  estate  owned  by  such  bank, 
as  aaseeeed  for  county  taxes,  shall  be  deducted.  Nothing  hflseiB 
contained  riian  be  oonstraed  to  rdieve  aay  bank  in  this  state  bom 
the  payment  of  the  chaises  for  examination 

d.  Franchitea.—The  secretary  of  state  is  to  report  to  the  boold  of 
equalization  before  the  Ist  day  of  April  tiie  names,  principal  pboei^ 
date  ot  incorporation,  authorized  capital  stodc,  saA  fSWfilwi  dahC  ef 
all  coiporatioaa  doing  business  in  this  state. 

The  owner  or  holder  of  every  franchise  in  this  state, 
subject  to  taxation,  shall,  within  ten  days  after  the 
first  Monday  in  March,  make  a  written  sworn  state- 
ment showing  the  condition,  obligation,  or  burden  im- 
posed upon  such  franchiae,  or  imder  irbacb.  the  same 
is  enjoyed;  tiie  name  Mid  nslurs  of  the  company; 
awumnt  of  authoEued  Capital  stock;  funded  and  float- 
ing debts;  market  value  of  stock  and  bonds;  the  as- 
sessed value  of  its  property;  dividends  paid  durin":  the 
year  ending  December  31  preceding;  gross  receipts; 
operating  and  other  expenses;  and  such  other  matters 
as  the  board  may  deem  necessary.  Afl  frandiiaes 
otiMT  than  those  meatioiwid  oBckr  «,  and  e  wham 
shall  be  assessed  at  their  actual  cash  value  after  mak- 
ing due  deduction  for  good  will,  and  shall  be  taxed  at 
the  rate  of  1  per  cent  each  year.  These  franchises 
shall  include  the  actual  exercise  of  the  right  to  be  a 
corporation  and  do  business  iJ.  this  state;  also  the 
right,  authority,  franchise,  or  pemussioii  to  maiiitain 
wharres,  fenies,  tott  roads,  and  toU  bridges,  and  to 
coDStniet,  maintaini  or  operate  in,  under,  above,  upon, 
through,  or  along  any  streets,  highways,  public  {daces 
or  waters,  any  maios  for  conducting  water,  oil,  or 
other  substance. 

Nothing  herein  contained  shall  be  construed  to  rolfliee  any  cor- 
poration from  the  payment  of  an  annual  license  tax. 

NeOiiv  Kereia  ooBtaiMd  daA  be  esBBtoMd  to  rsleaae  any  ooM- 
pany  from  the  payment  of  any  amount  agreed  to  be  paid  or  required 
by  law  to  be  paid,  now  or  hereafter,  for  any  special  privilege  or 
frandiise  granted  by  any  of  die  mnnicipel  si^flritieo  of  tfdb  etato. 

The  state  board  of  equalization  shall  meet  at  the  capitol  on  the 
first  Monday  in  March  and  complete  its  siwoiiimnnt  and  levy  iar 
state  taxes  by  the  first  Monday  in  July. 

The  state  board  of  egnsHretiiw  nay,  for  good  caaee  dMnm,  mb- 
tend  for  not  exceedtag  M^iQnitte  time  for  ffliag  aay  HportiMnja 
jHOvided  for. 

The  gross  receipts  and  gross  premiomB  hereia  iMMitfaiMid  Aefl  be 

computed  for  the  year  ending  the  Slat  day  of  December  prior  to  tke 
levy  of  such  taxes,  and  the  value  of  any  property  mentioned  hersia 
shall  be  fixed  as  of  the  first  Monday  in  March. 

AU  the  properly  eaawaretod  berefe,  eseepfc  bambi,  shall  be 
subject  to  taxation,  in  the  manner  provided  by  law,  to  pay  the 
principal  and  interest  of  any  bonded  indebtedness  created  and 
outstanding  by  any  city,  city  and  county,  county,  town,  townaliq^ 
or  district  before  November  8,  1910;  the  taxes  so  paid  for  principal 
and  interest  on  Huch  bonded  indebtedness  shall  be  deducted  fitom 
the  total  amount  paid  in  taxes  for  state  purposes. 

Out  of  tha  revenues  frmn  the  taxes  provMed  for  hernn,  together 
with  all  other  state  revenues,  there  shall  first  be  set  apart  the  monej's 
to  be  applied  by  the  state  to  the  public  school  system  and  the  state 
university. 


ii 


Tl»  taOMB  provided  for  herein  are  due  and  jMyable  the  first  Mon- 
iqr  in  Jnl^  and  tmehhtM  become  (kiinqumk  «mi  the  utli  Holiday 
thereafter,  and  unless  paid  prior  thereto,  15  per  cent  shall  be  added, 
and  unless  paid  prior  to  the  first  Monday  in  February,  5  per  cent 
mUmttnA  alMll  be  added,  llie  remaining  oaeJalfol  arid  tKBn 
■hall  become  delinquent  on  the  first  Monday  in  Fabfaiy,  md  i|ier 
cent  diall  be  added  if  not  paid  prior  thereto. 

ikBtaiMVliidi  an  not  secimd  by  real  estate  are  due  and  payable 
1  tti»  Haw  tlie  meat  ^.^mrib.  Wkm  ti.  tiw  epirioB  of  the 
«ate  board  of  equalization  there  u  not  Aifficient  real  property  to 
eecure  the  payment  of  taxes,  it  may  antboriie  the  controlkr  to 

tale.   Within  three  days  after  tibe  int  Iftniday  in  F^raary,  the 
QontioUer  shall  notify  all  companies  whose  taxes  are  delinquent, 
lial  it  tiMy  aro  not  paid  by  the  fiist  Monday  in  March  such  com- 
fHiait  tiMir  rigfat  to  do  bwioea  ia  thfaitelt. 

Aagr  company  or  person  failing  or  refusing  to  make  and  furnish 
aqf  niMrt  prescribed  in  this  act,  or  rendering  a  false  or  fraadulent 
*'i'"*»«i^^wp'Q^rf*«irfniwiaiiBraMdBoiij^ 
IImb  W>  and  not  exceeding  $5,000  for  each  offense. 

Mmmm  tm  on  corpontiom.^~WhBn  authorized  capital  stock  does 
a*  oouMOd  119,000,  •!%  IHTO  than  $10,000  but  not  exceeding 
m,MII,  $15;  more  than  130,000  but  not  «zceedb«  $00,000,  t»; 
■am  thu  $50,000  but  not  exceeding  $100,000,  $25;  more  than 
tlM,iOO  hut  not  exceediiig  $^,000,  $50;  more  than  $250,000  but 
MtomdiaffinOMfTS;  imthMilBOO^MOhiitMtnisoodiag 
$3,000,000,  $100;  more  than  $2,000  OlihvlMltaQOO^^|i,iii^M|^ 
ta»;  mora  than  $5,000,000.  $250. 

Nov  cemfmaim  ffliaf  artieloi  of  incorporation  hotwoen  July  1 
and  September  30  ihall  pay  the  full  amount  of  license  tax;  hetwoen 
QUehm  1  and  December  31,  three-fourths  of  the  full  amount;  be- 
1*11  III  January  1  and  March  31,  one-half  of  the  full  amount;  b^een 
'*f^  1  — 1 T —  .-^^  fnnftii  nf tho  ftiii  imiiiiiiil  fUillMnatax 
is  due  on  the  Ist  day  of  July.  If  not  pdd  oa  or  haiae  the  1st  day 
of  S^jXember,  it  becomes  delinquent  and  a  peaal^of  $10  is  added; 
it  paid  by  ITovaaiher  M  the  corporatam  Mita  its  charter  (or 
r%ht  to  do  business),  batMaMBMybemvirodbypayaimtolIiceiHe 
and  penalty.  All  educational,  religious,  scientific,  and  charitable 
MtfonAkms,  and  othM*  cofpontions  not  oiganized  for  pecuaiaiy 
pai^  aatacBiaqpt  ftMA  ttia  IcoMo  tax. 

sottnns  TAxss,  ligbnsss,  and  fkss. 

Paid  into  state  treasury  annually  unless  otherwise  stated.  In- 
OBiaace  Imdcer,  phwiing  insurance  in  unlicensed  companies,  $25 
amA  S  par  cmt  of  poas  pnanaaw  ooOected,  less  3  per  cent  of  all 

wtorn  premiunui  on  poikte  lanoded  or  radncod;  fratermd  beneit 
aandatioos,  $10;  exchange  of  indemnity  in  insurance  companies, 
•HI;  building  and  loaB  aasodations,  not  less  than  $10;  i4;>pR^viatii|g 
«alar  §m  gwiaaaUin^  electricity  or  ote  power,  !•  eoHli  for  mA 
tsnepowsr  over  100;  itinerant  vendor  of  drugs,  $200;  hunter's 
ieenae,  vHident»  fl;  nonraaident,  $10;  idien,  $25;  to  fish  Ux  profit, 
citiaaB0f1heVnit«d8lalee,|8.S»;  afieii,flO;  vhoMoMidaaler, 
cmaenof  the  United  States,  $5;  alien,  $20;  t  ii^i^ii  in  liiiiiLii,  ,f 
■aaiiilHi'tiiiiiig,  seUing,  w  deaUng  in  deomaigHiae,  or  any  sub- 
mmm  dB%Md  to  ha  wed  as  a  mbstitiite  for  battsr,  manufacturers, 
W^,  «ialBSBle  'tiaalwe,,  ISO;  retail,  $5;  hotel  haapor  serving  oleo- 
■ailBiiaa,  $2;  oMtplayawnt  agencies,  cities  of  first,  first  and  a  half, 
and  seoond  rlaawsi  ISO;  dtieB  of  third  and  fourth  claaaee,  $26;  all 
iihM.  m  acMlacH  ••;  la  piactica  optonatqr,  |B;  daalMry, 
12:  pharmacy,  fl;  fficMaa'  ior  olrilifflnB  and  JmI^  ft;  iMWoa 
agent.  $1. 

» It  is  evident  that  the  license  tax  ai«  owporations  reaches  the 
■■ne  source  as  the  bmncfaise  tax.  A  jndidal  decision  in  1912  holds 
nat  the  license  tax  based  on  the  amount  of  capital  stock  is  void 
insofar  as  foreign  corporations  and  all  those  doing  wholly  or  partly 
an  interstate  bosinasB  are  concerned.  This  is  «■  Aa  MStrnmiT^mt. 
■aidi  liccM  tax  ii  an  illMdi  intarfHanra  with  i^M&S^Zl^M^ 


Ex'Union  soldiers  aud  saihm  are  pennitted  to  sell  or  hawk  gooda 
nithoat  a  Hcense. 

Optometry,  examination  fee,  $20;  certificate  of  registratkn,  fS; 
dentistry,  application  fee,  $25;  registration,  50  cents;  pharmacy, 
appficatioii,  $10;  registration,  $15;  certificate,  $5;  stallions  and 
jacks,  registratioB,  $$.60;  architMstara,  appScatfam  fca,  116;  e«w 
tificate,  $5;  exchange  of  indemnity  in  insurance  OQBiipanies,  cot- 
tificate  of  authority,  $50;  appropriating  water  for  generating  elec- 
tricity, appScatioB,  $16;  fee  for  fioense,  $100;  collected  by  the 
secretary  of  state  and  paid  into  the  general  fund  of  the  state  treasury, 
except  that  $3,500  is  credited  to  the  state  library  fund;  for  filing 
articles  of  incorporation,  capital  stock  $25,000  or  lees,  $16;  $25,000 
to  $75,000,  $25;  $75,000  to  $200,000,  $80;  9I0»^  to  |MO,MO,  $76; 
$500,000  to  $1,000,000,  $100;  over  $l,000,08$t,  $S0  additional  for 
each  $500,000  or  fraction  thereof  over  $1,000,000;  filii^  articles  of 
inesrponaiau  wilhotti  capital  slock,  $5;  cooperative  assodations, 
$15;  for  copy  of  document  filed  in  his  office,  20  cents  per  foB^ 
affixing  certificate  and  seal  of  state,  $2;  recording  articles  of  incw- 
poration,  20  cents  per  folio;  issuing  certificate  of  incwpcnation,  $3; 
filing  certificate  of  increase  of  capUat  alack,  IK  ior  •very|M,iOO  or 
fraction  thereof  of  such  increase;  various  other  fees  ranging  from  $1 
to  $5;  candidates  f<Hr  state  <Mce  or  for  the  United  States  Senate  pay 
afiUBn  foeaf  M^^MaaiorKepnMMalivaiaChNigvaaierfar 
any  office,  except  for  member  of  senate  and  asseoAbly,  to  be  voted 
in  any  district  comiwisiqg  mcwe  than  one  coOHly,  p^  a  fifaw 
Im  of  HO;  legisterii^  molar  vi^hideB,  12. 

iVir  filing  copy  of  artidao  of  iaoorpontion,  $55;  filing  aamal 
statement,  $20;  insurance  companies  organized  under  the  laws  of 
another  state,  for  filing  bond,  $5;  appointment  of  agent,  $5;  each 
certificate  isMMd,  16;  rsgiMagaaehpoBcy,  H;  aannaleertificato 
of  authority,  $10;  and  various  other  fees. 

¥<x  certificate  autbixizing  an  issue  of  bonds,  or  other  evidence  of 
fiMiwbtediwai,  H  far  each  11,000  of  the  iwaa  vahia  of  tiie  autiiorized 
issue  or  fraction  thereof  up  to 11,000,000^  and  Mcmta  for  each  11,011 
over  $1,000,000,  with  a  miajiaat  ire  ia  ai^  mm  of  |i80;  variaM 
other  fees. 

Eighty  per  cent  is  credited  to  gOMnl  atala  tend  and  90  per  coat 

to  supreme  court  library  fund. 

Filing  transcript  on  appeal  $10;  petition  for  rehearing,  $2.66; 
■tthatodiamiaiappeal,  13.60;  petfttottioriniti,  $7.50;  certificate 
of  admission  to  bar ,  $10 ;  certificate  under  seal,  $1.  The  clerk  of  the 
three  district  courts  of  appeal  receives  the  same  fees,  wliich  must  be 

paid  into  the  alata  treamry,  50  per  cmt  to  the  genual  fund  and  60 
per  cent  to  the  fibniy  fund  of  the  district  eo«t  atappm^ 

Certificate  of  piiirhMii,  |3;  patMBt,  |6;  corta^  eanHaled  ewe 
to  court,  $10. 

F.  THE  INCOME  TAX. 

Tbsro  m  m  imaam  tax  in  Odifaniia. 

CteuHiT  Revenues. 
■A.  HTfiTiiiiii  tuomn  '■'asntifi 

1.  Base — 

a.  The  property  included  and  exempt. — AH  pfopertj 
in  the  state  not  exempt  by  law  is  subjoot  to  general 
county  taxation  except  the  operative  property  of 
public  service  corporations,  banks,  and  insurance 
oompuues,  wltaoii  ara  taxed  on  tliair  gross  receipts  for 
the  support  of  tiie  ttata  pgfnwM,  as  ex^ained 
under  state  reyenne,  and  vrhose  propotjr  k  subject 
to  county  taxation  only  for  the  purpose  of  pajnng 
indebtedness  outstanding  on  Nov.  8,  1910,  and 
interest  thereon.  The  word  "property"  includes 
BKOieg^,  credits,  bonds,  stocks,  dues,  franchises,  and 


TAXATION  AND  REVENUE  SYSTEBIB— CALIFORNIA. 


all  other  matters  and  things,  real,  personal,  and 
nuxed,  capable  of  private  ownership.  " 

(1)  "  Real  estate"  includes  the  possession  of,  claim  to,  ownership 
of,  or  right  to  the  posseflsion  of  land;  all  mines,  minerals,  and 
qnarries,  in  and  under  the  land;  all  timber  belonging  to  individuals 
or  corporations,  growing  or  being  on  ihe  lands  of  the  United  States, 
and  all  rights  and  privileges  appertaining  thereto. 

(2)  "Improvements'*  include  all  bttiMh^,  stractares,  fixtures, 
fences,  and  improvements  erected  upon  or  affixed  to  the  land  except 
telqihone  or  telegraph  lines;  all  fruit,  nut-bearing,  or  ornamental 
taeea  and  vines,  not  of  natural  growth,  excepting  fruit  and  nut- 
beaili«  trees  under  4  yeers  of  age  and  grapevinee  mdsr  3  yaaa  of 
1^;  and  alfalfa  after  the  first  year's  planting. 

(8)  " Personal  property"  includes  everything  which  is  the  sub- 
ject of  ownerddp  not  indnded  aidiia  Uie  meaaiag  of  Ae  tenae 
"real  estate  "  or  "  improvements."  **  Valne  "  and  "  full  cash  value' ' 
mean  the  amount  at  which  the  property  would  be  taken  in  payment 
of  a  just  debt  from  a  solvent  debtor.  "  Credits  "  mean  those  solvent 
debts  not  secured  by  mortgage  « trast  deed  owing  to  &e  penoa, 
firm,  corporation,  or  association  assessed. 

(4)  "  Debt"  means  those  unsecured  liabilities  owing  by  the  per- 
son, firm,  corporation,  or  aasocHition  Meeawd  to  hena  fide  saddents 
cl  thia  state^  or  finaa,  a— >riiHoiia,  or  caipqwitioni  4aiag  bwhwai 
therein. 

The  law  iOMi^ts  tbe  f oIkywiBg  piopertgr  fipfwi  taisa- 

tion: 

Property  of  the  United  States,  this  state,  or  any  county  or  munic- 
ipal corporation  within  this  state.  All  buildings  and  so  much  of 
die  nal  property  as  asay  ba'aeqaiied  for  the  otmvenient  nee  (hereof 
when  used  solely  and  exclusively  for  religious  worship;  except  that 
jmpuiy  routed,  and  rent  received,  for  such  puipoees,  shall  not  be 
eanmpt.  Property  used  for  free  piMielibtaiieB  and  free  inuMiuaB, 
growing  crops,  and  property  used  exclusively  for  public  schools. 

Fruit  and  nut-bearing  trees  under  the  age  of  4  years,  from  the 
time  of  planting  in  orchard  form,  and  grapevines  under  the  age  of 
S  yeaai,  fkoai  tike  tfane  of  ph>nting  in  the  vineyard  form. 

The  panaal  plluye■^J!  of  ovary  hBuheHf  to  the  ■niaat  of 
1100. 

An  bonds  issued  by  the  state  of  Oalilomia,  or  by  any  county, 
dty ,  and  town,  municipal  corporation,  or  district,  within  said  state. 

Cemetery  lands  and  property  of  rural  cemetery  associations. 

Property  to  the  amount  of  $1,000  of  every  resident  in  this  state, 
who  has  served  in  the  Army,  Navy,  liuine  CSoips,  or  Revenue- 
Marine  Service  of  the  United  States  in  time  of  war,  and  received 
an  honorable  discharge  therefrom;  or  the  widow,  widowed  mother, 
pensioiied  widoir,  father,  and  mo&er  of  aadi  wnident:  ifVovtclKf, 
That  this  eumption  shall  not  apply  to  any  peoui  aaMod  heamn 
owning  property  to  the  value  of  $5,000  or  moae. 

Funds  of  fraternal  benefit  societies. 

Mortgages,  deeds  of  trust,  contracts,  or  other  obligatioBa  by  which 
a  debt  is  secured,  when  land  is  pledged  as  security  for  the  payment 
thereof,  together  with  the  money  represented  by  such  debt. 

Pn^ty  belonging  to  Vb»  Lebnd  Stanford  Juaior  tTntversity, 
including  the  Palo  Alto  farm,  the  Oalifomia  School  of  Mechanical 
Arts,  the  California  Acaden^  of  Sdmcee,  and  the  Ccigswell  Poly- 
technic College. 

Property  of  Panama-Pacific  Eqnsttion  or  any  pK^;M>ty  need  as 
exhibit  therein,  iriiUa  befaig  need  or  eiyhihited  in  oonneetion 

therewith. 

&.  Assessment. — All  taxable  property,  except  cer- 
tain property  enumerated  under  subdivisions  a,  h, 
and  d  of  sectUm  14,  article  13,  of  the  constitution, 
irbaxh.  b  subject  to  oounty  taxatkm  only  for  the  pay- 
ment of  indebtedness  outstanding  November  8,  1910, 
and  wbkhisaaMiiidlijrtheatateboaid  of  equa&satioa 


and  apportioned  to  the  counties,  is  ref|uired  to  be 
assessed  at  its  true  casl\  value  annually  for  county 
purposes  by  the  county  assessors.  The  assessmmt 
refers  to  noon  oi  the  fiiat  Monday  in  Mareb.  It  is 
made  on  the  basis  of  a  sworn  statement  to  be  obtained 
by  the  assessor  from  the  taxpayen.  Persons  who 
refuse  to  furnish  the  statement  required  forfeit  for 
each  and  every  refiiKtil  the  sum  of  $1,000,  ono-ludf 
to  be  paid  into  the  county  treasury  and  the  remain- 
ing one-half  to  be  retained  l>y  the  assessor. 

The  assessment  as  above  made  is  the  only  basis  of  taxation  for  the 
county,  edwol,  and  road  diatrictB;  but  certain  citiea  and  toivns  niay 

have  a  separate  valuation  as  the  basis  of  municipal  taxes. 

"lAud  and  improvements"  are  assessed  separately.  Cultivated 
and  uncultivated  land  of  Hie  same  quality  and  aimihriy  situated  aia 
assessed  at  the  same  value. 

Lands  sold  by  the  state  or  the  United  States  for  which  no  patent 
has  been  issued  are  assessed  the  same  as  other  lands,  but  the  owner 
is  entitied  tea  dednetionaqnal  to  tfaoanwantdne. 

I^ands  are  assessed  in  paeeeianot  exceeding  640  acres,  and  tracts 
of  land  surveyed  by  the  United  States  Government  are  assessed  by 
sections  at  fractionB  of  sectioilB. 

In  assessing  solvent  credits  not  secured  by  mortgage  a  dedttctioa 
is  made  of  debts  due  to  bona  fide  residents  of  the  state. 

Deposits  in  savings  and  loan  corporations  are,  for  purposes  of 
taaatien,  deenwd  an  intereet  in  the  propeity  of  the  corporation  and 
are  not  asaeond  to  the  depositor. 

Real  estate  of  banks  and  insurance  companies  is  assessed  for 
county  and  municipal  taxation;  abo  nonopeiative  property  of 
public  service  coipmationB. 

Vessels  that  are  required  to  be  registered,  except  ferryboats,  are 
assessed  in  the  county  where  registered,  enrolled,  or  licensed;  ve»- 
aeb  vydk  are  ic«ialered  out  of  the  otele,  bat  9ly  in  iialan  wiOum 
the  state  and  are  0mmA  by  larideata  of  the  atilB,  aaait  ha  aaMMod 
in  the  state. 

Whore  ieniea  c<mnect  more  than  one  coonty,  the  wiiarves,  stora- 
hoasee  and  all  stationary  property,  beloni;in<^'  to  such  ferries  must 
be  assessed  in  the  county  where  located.  The  value  of  the  fran- 
chise and  water  craft,  and  of  all  toil  bridges  connecting  more  than 
one  county  must  be  aaseBsed  in  equal  proportionB  in  ^bn  countiea 
connected  by  such  ferries  or  toll  bridRes. 

All  boats  and  small  craft  not  required  to  be  registered  must  be 
assessed  in  the  county  where  their  owner  resides. 

Any  property  trQMfy  concealed,  removed,  traaafierrad,  or  mia* 
represented  by  the  owner,  or  ap:ent  thereof,  to  evade  taxation,  upon 
discovery  shall  be  assessed  at  not  exceeding  ten  times  its  value. 

Any  ^operty  disco  vered  by  aaeenr  to  have  eocaped  aaeeBa^ 
ment  for  the  preceding  year,  if  such  property  is  in  the  ownership 
or  control  of  the  same  person  tdio  owned  or  controlled  it  for  such 
preceding  year,  may  be  assessed  at  double  its  value. 

Water  ditches  conefenicted  for  mining,  manufactntfng,  or  itri^at- 
ing  purposes,  and  wagon  and  turnpike  toll  roads  are  aspossod  as  real 
estate  at  a  rate  per  mile  for  that  portion  of  the  property  lying  within 
each  county. 

Mortgages  are  treated  a.s  intareati  fal  the  piepeity  affected,  except 
as  to  railroad  and  other  quacd  pubKc  corporadoas.  The  value  of 
the  property  less  the  value  of  the  security  is  taxed  to  the  owner  of 
the  property;  Ae  value  of  the  security,  to  the  owner  thereof;  both 

in  the  coimt/,  city  or  district  where  the  property  affoflc<l  lhcr.'1>y 
is  located.  The  parties,  howevw,  may  by  contract  provide  that 
the  debtor  pay  the  lAelatax. 

e.  Equalization. — Tbe  board  of  equalization  of  each 
county  meeta  en  the  fiiat  Monday  of  July  in  eadh  year 
to  eqoaKae  the  asosnsment  between  individuab  and  tn 
ineiease  or  hmtt  any  vdhialicMi  contained  In  the  ml 


TAXATION  AND  IBVENUE  SYSTEMS-CALIK)RNIA. 


t*>  make  the  assensmont  conform  to  the  true  value  of 
tlM  |iropert J  in  money,  and  in  general  to  revise  the  list 
of  tli»  ewinly.  The  iMMNrd  can  make  no  reduction  in 
tkm  valiiatioii  of  pmperty  wakm  Hi*  paiiy  alfoetod 
tberoby  Sim  iiiidbr  oath  an  appficatkm  tiMWvlor. 

The  state  board  of  equalbation  prescribea  lules 
and  regulations  governing  the  county  board  of  equali- 
zation and  county  assessors;  equalizes  the  valuation 
•f  tibe  taxable  property  of  the  several  counties;  in- 
mmmm  m  hmtm  lim  entin  — wwrnnrait  lol  m  as  to 
•quftiia  ^  aneBBnumt  of  (he  pn^crty  contaiiitd  in 
wdd  mi  ani  make  the  aaramMiil  flonlMiii  to  Ihe  traa 
▼ahra  in  money;  and  fizea  the  late  of  slate  ♦■^'■-ylHi 
whenever  it  becomes  necessary  to  use  the  general 
property  tax  for  state  revenue.  On  the  second  Mon- 
day ill  August  the  county  auditor  is  to  report  to  the 
■lato  hoaid  tha  Taliw  of  aadi  paee  of  iwl  estate  be- 
longing to  eadi  hani  in  lOa  oointj  anoH^ 
taxation.  If  found  to  be  assessed  ahute  ito  ftM  eash 
laitet  the  said  board  shall  fix  tha  tMa  value  which 
ihai  be  the  sole  basis  for  county  taxation.  The  same 
be  done  in  respect  to  real  estate  owned  by  in- 
>  companies. 
2.  JMk. 

Tile  hoard  of  'Mi|ierTiMna  of  eaeh  eomi^  ixea  an- 
mmilf  the  rateof  county  taxes,  de^gDatins  the  number 
of  cente  levied  mi  each  $100  of  fnoperty  for  eaeih  fond, 
is  a  Halt «!'  ••  «ato  'ta  'tad 


tar  wad  dirtiiet  ynpow  levied  oa  all  fwywij 

out^de  the  limits  of  incorporated  towns  and  dtiee  ia  Mailed  le  40 
cents  per  flOO  of  — wod  valuation,  but  tbe  sapervison  may,  with 
I tMt  act  to  exceed  50  cente  on 

viww  have  povw  to  levy  a  qiecial  road  fund  tax  of  not  to  exceed 
po^d'dte  a^"  ^ *^  V'V^y  in  ^«  county  outside  of  incor- 

tlie  county  highways  in  the  several  road  districts  in  proportkm  to 
the  amount  cdkcted  in  each  district,  and  ia  addition,  upon  the 
yaliliaa  «f  a  ai«iaritr  ef  titt  property  oviaen  of  any  road  dis^ 
AiV  he  tMr  d«lj  to  levy  a  special  road  llBMi  tHK  «f  aot  to  cseeM 
laflbflB  lla  dliiaef  the  assessed  valuation  of  all  the  property  in 
» ■wintenance  of  tlw  public  highways  therain. 

laitary  tax  of  not  to  caeeed  eae^aif  affl  €B 

tte  dolhr  of  assessed  valuatitm  of  all  the  property  in  the  county 
aotaide  of  inccqtontod  dtiee  and  towns  for  the  puipoee  of 


\\licnever  any  county  hli^aaar  ia  iiiq;iioved  uadar  a  oowty  bond 
B,  whidi  bond  issue  coven  all  property  of  the  county,  the  board 
«f  aipwiaan  must  annually,  for  each  fiscal  year,  levy  a  tax  not  to 
auaed  S  cents  on  each  flM  «f  vahM  «f  tnaUa  prapcfty  of  the 

county,  for  each  100  miles  of  county  highways  improved  under  the 
bond  issue  th«elor,  to  be  collected  same  as  other  taxes  and  bspt  in 

%  a  tWHhinli  va^ifM^m^  county  board  of  eiqwrvine  a  apedal 
;  h  aathorised  Imt  lla  iliBtion  of  a  fund  to  be  used  in  the  exhi- 
I  of  producta  of  lla  flUnity  at  any  domestic  or  foreign  exposi- 
lle  nto  for  Mudk  tax  i»  hiaitod  to  0  aiiib. 
In  counties  where  a  Ughting  district  has  been  established  the 
hoaid  of  supenrima  must  levy  a  qiedal  tax  upon  all  the  property 
wHiiaHtotfUitelattheeqiiaBaodviiaatfcBwoi  llMiato 
besnlBdeathii 
of  lights^  or'aUoli 


The  assessor  shall  be  governed  as  to  the  amount  of  taxes  tn  hf  col- 
lected by  him  upon  the  personal  property  unsecured  by  real 
piopertybythoiatoiirthepmviotti^  


3.  CoUeetum. 

Except  for  certain  taxes  on  personal  property,  and 
the  taxes  on  pobfio  utility  companiee  to  pay  bonded 
indebtedness  and  InteteBt  thereon,  oonnty  taxes  an 

collected  by  the  county  tax  collector.  They  may  be 
paid  in  two  instalments.  The  first  instalment,  which 
includes  all  taxes  on  personal  property  and  one-half 
the  taxes  on  real  property,  becomes  due  the  second 
Monilajy  in  October,  and  delinquent  on  the  last  Mon- 
day m  Kovembar.  Hm  ranainiiv  nnrhilf  of  the 
taxes  on  real  pra|Mrty  is  payable  the  firrt  Monday  fa 
January  and  deHnqnent  the  last  Monday  in  April 
Penalties  of  15  per  cent  are  added  to  the  first  and  5 
per  cent  to  the  second  instalment  for  delinquency, 
with  5  per  cent  more  on  the  first  if  not  paid  when 
the  Moond  is  doe. 

HiA  taxee  <tf  pnblio  utility  companiea  an  ooHeeted 
by  the  state  tiiaaiirar  and  by  him  pud  mm  te  tho 
eounly. 

Taxes  on  land  and  improvements  are  a  lien  on  the  pnpafty 
assessed,  and  taxes  on  pemonal  property  are  a  lien  on  all  the  prop- 
erty, leal  and  personal,  of  the  owner.  The  liens  attach  as  of  the 
first  Monday  in  March. 

Land  on  which  taxes  are  delinquent  is  sold  to  the  state  by  oper- 
ation of  law  upon  publication  of  the  delinquent  list  in  June.  The 
coBtralkr  asy,  itasd,  Mag  aa  actioa  for  tasaa  aaMUiting  to 
ofmisoo. 

The  tax  collector  must  collect,  in  addition  to  the  taxes  due  on  the 
doSBqamt  lirt,  together  nUh  th«  penaltioB  for  delinquency,  50 
oeate  on  each  lot,  piece,  ot  tract  of  land  separately  aaseseedt.Mid 
oa  eadi  aaaossment  of  personal  property,  which  shall  be  piM  totts 
county  and  be  placed  to  the  credit  of  the  salary  fund. 

la  ail  cam  aiMM  knd  hM  bsM  aold  far  Miaqaiat  taxea,  MM 

may  be  redeemed  within  5  years,  by  the  owner,  his  hein,  ad- 
ministimton,  executon  or  other  successors,  in  interest,  by  paying 
tiw  aBMNmi  of  all  penahiee  and  costs  thereon  and  the  i^gicyito 
amount  <rf  taxee  with  interest  at  the  rate  of  7  per  cent.  Tkapml* 
ties  are  as  follows:  If  redeemed  within  6  months,  10  per  cent;  1  year, 

20  per  cent;  2  yean,  30  por  cent;  3  yean,  40  per  cent;  4  yean,  45  par 
cent;  6  ywn,  fOporeMl. 

When  state  lands  upon  which  the  full  purchase  price  has  not 
been  paid,  have  been  sold  to  the  sUte  for  delinquent  taxes,  the 
MM  iiadi  liiall  agaia  baceaie  subject  to  entry  and  sale,  except 
that  the  farmer  poaesson  <x  owners  of  the  land,  their  heiia  or 
aadgns,  shall  be  preferred  purchasers  thereof  for  the  period  ll  lis 
aamths,  upon  payment  of  all  taxes,  penalties,  and  costs. 

ing  to  pprsonf  who  own  no  real  estate  to  secure  such  taxes  an  col- 
lected by  the  assessor  at  the  time  of  '»n'ri"g  the  ■iBuwmunt, 

n.  MUX  tlAZBB« 

The  board  of  supervisoi-s  may  levy  annually  on  each 
male  person  over  21  and  under  55  years  of  age  in  each 
foad  dietnet  a  road  poll  tax  not  exceeding  $3.  It  is 
ooHeeted  by  the  eoonty  aiMMor  in  the  Mma  manner 
aa  tha  atate  poll  tax.  Tlurty-fiTe  par  otnt  may  be 
a^rtbned  to  the  general  road  fund  of  the  eoonty 
and  tha  balanoa  to  tha  dirtfieta  ol  tha  emmly  fmm 


TAXATION  AND  REVENUE  SYSTEMS— CALIFORNIA. 


ST 


nUeh  ooQeoted,  to  be  expended  therein.  On  notice 
fiom  the  road  owaeer,  employers  are  responsible  for 
load  tazw  nmcwnnd  against  employees. 

O  AND  D.  raHBUTaNOE  AND  COSFOKATiOlf  TUQBS. 

There  are  no  inheritance  and  corporation  taxes  for 
the  county. 

E.  BU8XNB88  TAXES,  LICENSES,  AND  FEES. 

Boaids  of  supervisors  of  the  counties  of  the  state,  in 
the  exercise  of  their  police  powers,  have  power  to 
license  every  kind  of  business  not  prohibited  by  law, 
and  all  exhibitions  and  games  carried  on  in  the  county. 

The  supervisors  fix  the  rates  of  license  taxes  for  the 
oovnty. 

It  is  the  duty  of  the  tax  collector  to  make  inquiry 
as  to  persons  liable  to  pay  any  Ecense  in  his  county. 
He  collects  $1  fee  for  each  license  issued,  which  goes 
into  the  salary  fund  of  the  county. 

Licenses  are  classified  generally  with  regard  to 
amount  of  monthly  sales  or  Tafaiataoa  of  the  business. 
liMUMs  ara  as  foUoifs: 

AaiBMli  ibr  propagation,  910  to  f7S  per  anvm  (theae  entitle 
tha  balder  to  go  into  any  county  of  the  atato  for  purposes  of  prop- 
agation without  further  license  or  expense);  bilUaid  tables  and 
bowling  alleys,  each  |5  per  quarts;  broken  and  trust  companies 
bvyh^aad  sriling  notes,  stocks,  gold  and  silver  bullion,  S3  to  $100 
per  quarter;  auctioneers,  $7.50  to  $400  per  quaiter;  theater?,  $200 
to  $300  per  quarter,  $400  to  $600  per  year;  circus,  $5  to  $10  for 
eadi  perfonnaace;  peddkr,  9S  per  montii,  with  wagoa,  $16  per 
month;  intell^ence  office,  $15  per  quarter;  livery  stable,  $1  to  $50 
per  month;  merchants,  $1  to  $50  per  month;  pawnbroker,  $30  per 
quarter;  retail  liquor  license,  in  quantities  of  leas  than  one  quart, 
fStO  flOparaMHth;  the  license  for  toll  bridges  and  fames  UMlst 
aot  arcaod  10  par  cent  of  the  tolls  annually  collected. 

Tlia  eomtif  clerk  coUeota  the  foUowing  foes: 

Commencing  proceedings  in  superior  court,  $5;  filing  p<>tition  for 
letters  of  administration,  $5;  filing  petition  to  contest  will,  $3; 
filing  appearance  of  defendant,  $2;  placing  action  on  calendar  for 
hearing,  $2;  motion  for  new  trial,  $2;  marriage  license,  $2;  and 
Yar5ou««  fees  ningin^i:  from  10  cents  to  $1 .  Other  fees  are  collected  by 
various  other  county  officers.  All  fees  directed  to  be  paid  into  the 
caaa^fnaaaiyaieBetapartasaaahryfkind  lor  ^  eoonty  oileen. 

Municipal  Revenues. 
A.  omnnoLAL  raamnr  Tjuam. 

1.  Bdse — 

The  pi-oporty  subject  to  taxation  for  municipal 
revenues  is  the  same  as  that  for  county  purposes. 
The  assessment  made  by  the  county  assessor  and 
equaliaed  as  abo>ra  deeeribed  may  bi»  tlie  basis  of 
taxataon,  but  oertaiii  cities  may  elect  to  have  their 
own  asseseoo  and  BiilbB  a  aigaiale  Tatnation. 

2.  Rate — 

The  rate  is  fixed  by  the  municipal  authoiities,  sub- 
ject to  a  general  limitation  that  it  may  not  exceed 
$1  on  each  $100  for  general  purposes. 

^  municipality  may,  however*  f<Mr  puUie  improve- 
mAts  kffy  a  special  tax  in  addition  to  the  above.  The 


rate  for  such  special  tax  is  limited  to  5  mills,  and  f(>r 
providing  parks  and  music  and  for  advertising  pur- 
poses an  additional  rate  of  1^  mills  is  allowed. 

Sewer  districts  may  be  organised  in  any  city  and  a 
special  tax  levied  on  the  property  wiUiin  the  districts. 
Several  cities  may  jointly  form  a  water  district  and  a 
special  tax  may  be  levied  on  property  included  within 
the  bounds  of  such  diiMx'ict. 
3.  Collection — 

The  collection  may  be  as  for  county  taxes  or  by  local 
collectors,  which  is  usually  the  ease  when  a  separate 
aasesnment  is  made. 

B.  POLL  TAXES. 

CHties  of  tha  third,  fifth,  and  sixth  classes  are  empow- 
ered to  levy  a  street  poll  tax  of  $2  on  male  inhabitants 
between  the  ages  of  2 1  and  60  years.  In  cities  no  other 
(i.  e.,  no  county)  road  poll  tax  may  be  levied.  In  cities 
of  the  fifth  class  members  of  any  voluntary  fire  depart- 
ment are  exempt  from  street  poll  taxation. 

O  ANO  D.  IKHSBrrAHOB  AND  OOSPOKATION  TAXES. 

There  are  no  municipal  inheritance  or  corporation 
taxes. 

E.  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

The  l^slative  bodies  of  incorporated  dties  and 

towns  have  the  same  power  to  license  all  kinds  of 
business  and  exhibitions  as  have  the  supervisors  of 
counties.  In  addition  to  the  county  license,  the 
city  license  must  be  procured  as  required  by  city 
ordinance. 
Certain  cities  collect  a  tax  of  t2  on  dogs. 

School  Revenues. 

The  superintendent  of  schools  in  each  county  appor- 
tions all  state  and  county  school  moneys  to  the  various 
districts.  The  state  school  fund  may  be  used  for  no 
other  purpose  than  for  the  payment  of  salaries  of 
teadierB  of  primary  and  grammar  schools. 

T%a  boaid  of  supenrisfHS  of  every  county  mint 
levy  annuafiya  county  sdiool  tax,  the  maximnm 
of  which  must  not  exceed  50  c^ts  on  each  $100  of 
taxable  property  in  the  county,  nor  the  minimum 
rate  be  less  than  sufficient  to  raise  the  amount  esti- 
mated as  necessary  by  the  county  superintendent. 

Out  of  all  state  revenues  from  taxes  there  shall 
first  be  set  apart  die  moneys  to  be  applied  by  the 
state  to  the  supp<«t  of  the  pubfie  sdiool  system  and 
the  state  university. 

Prior  to  1910  there  was  levied  annually  on  all  prop- 
erty in  the  state  3  cents  on  each  $100  for  the  support 
of  the  state  university.  As  the  new  constitutional 
amendments  of  1910  separated  the  sources  of  state 
and  local  taxation,  a  statute  of  1911  provides  for  a 
school  fund  bom  state  nvanoes  equaling  the  amount 


TAXATIOM  AND  REVEiraB  SYSTEMS— CALIFORNIA. 


rocetved  from  the  3  per  cent  ad  valorem  tax  in  1911, 
l4o.  .  cumdative  increase  of  7  per  cent  per  annum  «„ 
Wt  amount.  The  public  school  fund  is  augmented 
hf  Hw  amuuil  myufor  of  an  amount  equivalent  to  $13 
iweaflli  pupa  in  aviraeeila%alttii^^ 
iiiMilB.  A  school  fmA  k  imalnlainfiit  %-  the 
liansf er  from  the  general  state  fefwum  «f  in  auoiml 
•^valent  to  $15  for  each  pupil. 

The  board  of  supervisors  may,  in  their  judgment, 
hswy  a  special  tax  upon  all  the  property  in  the  county 
not  in  mj  llgii  school  district  for  the  purpose  of 
edueatiiV  higii  m^mtA  papib  in  the  comity  not  nM- 
inK  in  anj  hi^  district;  ako,  hy  aulw^tting 

to  vote,  may  levy  a  tax  for  the  equipment  and  main- 
tenance of  a  union  hi^  school  Uhcary  or  to  establish 
_  L  school  districts. 

JH  state  school  moneys  are  apportioned  by  the 
■intendent  of  pubic  instruction  to  the  seyeral 
iliia  aceoidNg  to  the  xwvn^  dMi|f  attendance. 
KvHT  city  or  incoiporated  town,  uiIssb  sabdiTided 
If  the  legislative  authority  thereof,  constitutes  a 
■eparate  school  district.  School  trustees,  three  in 
number,  are  elected  annually.  In  cities  they  are 
called  boards  of  education. 

Hie  iMMid  of  school  trustees  may  in  any  year  call 
an  fliietiiai  and  submit  to  the  efeetors  of  the  district 
lis  question  of  the  ndshig  el  a  tax  to  f umlBh  addi- 
1  school  facilities  or  to  mmimtMi^  or  build  school- 
Tbe  board  of  supervisors  then  leiMs  the  tax 
St  the  time  of  levying  the  county  taxes. 

Hie  marimum  rate  of  tax  levied  by  a  district  in 
■iff  one  year  lor  Inilding  purposes  must  not  exceed 
70  cents  on  mA  $10%  and  for  other  adiool  puposis 
30  cents. 

The  proceeds  of  the  state  poll  tax  and  the  interest 
on  bonds  of  estates  of  deceased  peiaons  are  paid  into 
the  state  school  fund. 

Bnan  BmnioiB. 

The  eouttty  supervison  establiali  road  dktriets  and 
is  the  taxes  tlwrafor,  not  to  exceed  40  eents  for  flOO 
off  assessed  valuation.  They  may  le^  a  poll  tax  not 
to  exceed  $3.  By  a  vote  of  the  people  in  the  districts 
a  q>ecial  tax  not  to  exceed  50  cents  on  the  $100 
assesBed  valuation  may  be  levied  to  protect  roads 
inm  stonn  waters  and  floods. 

l^ion  petition  of  a  majority  of  the  property  own- 
ers of  ai^  road  ^strict  the  county  board  is  to  hwj  a 
qiecial  road  fun4y|l|||||  not  exceedmg  2  nuOs  <m 
tile  dollar  for  the  mSlel'ance  of  the  public  highways 
therein.  No  county  road  tax  may  be  levied  on  prop- 
erty in  cities. 


Tlie  ownen  off  any  body  of  swamp,  ofwrflowed,  sait 
nmh,  or  tide  lands  may,  by  petition  to  the  hoerd 


omilll  the  greater  part  of  the  acreage  may  adopt 
by-laws  to  govern  their  affairs.  A  board  of  three 
trustees  is  elected,  wliich  recommends  plans.  The 
board  of  supervisors  appoints  three  commissioners  to 
assess  upon  the  land  situated  in  the  district  a  charge 
proportionate  to  the  caqMnse  and  benefits  eonfened. 

ImmATms  Dmnon. 

Irrigation  districts  may  be  formed  and  assessments 
may  be  made  for  the  completion  off  irrigation  worin. 
The  question  as  to  the  advisability  of  levy  and  the 
amoimt  of  such  levy  is  submitted  to  a  vote  of  the 
electors  of  the  district.  The  assessor  of  the  district 
prepares  a  list  of  all  property  within  the  district  and 
this  is  equalized  by  the  board  of  directors.  The 
board  off  directors  then  leries  the  assessment.  The 
tax  becomes  a  fien,  and  property  may  be  sold  for 
<i^nqinnt  tMrawi 

OSBXB  DlSTKIOm 

Yarious  other  Aatrieta,  sueh  m  <bainage,  leree, 
I^tingi  protection,  overflow,  houleraid,  and  ceme- 
tery, may  be  formed  and  special  assessments  levied 
for  the  forming  and  maintenance  thereof,  by  submit- 
ting to  vote  of  property  owners  in  the  proposed 
district. 

uramAnoM  Awonnn  iui¥nim»  m.ws:  1913. 

The  rates  of  taxation  <hi  property  taxed  exclu- 
stiely  lor  state  purposes  were  dianged  to  read  as  fol- 


iadiidiiiK  rtn«t  nOmky,  4}  pw  o«at  on  gnw  leee^ 

Car  companies,  4  per  cent  on  gross  receipts. 
ExprwB  companies,  2  per  cent  un  gross  receipts. 
Tekgnpli  and  tul8|iliuiiu  oompanies,  4,^  per  cent  on  gnu  m- 
ceipts. 

Tranrniiiwinn  of  gjm  and  elsctpcity  lac  eJe,      per  cwit  on  grow 

receipts. 

lammmm  cooipaniea,  1|  per  ceat  on  grow  prerainms. 

The  corporation  license  tax  was  repealed.  Upon  request  of  a 
bank  its  capital  stock  may  be  assessed  to  and  in  the  naiM  of  the 
bank  hHtoiid  of  to  the  AsNholdfln. 

A  "Blue  Sky"  law  for  the  relation  of  investment  companies 
was  enacted.  They  are  required  to  pay  filing  fees  of  from  $5  to  |25, 
according  to  the  par  or  face  vahie  of  the  securities  offered  for  sale. 
Brokor's  fee,  $5. 

The  rates  on  the  inheritance  tax  were  amended  as  follows  : 

Upon  all  bequests  in  excess  of  |100,000  and  up  to  1250,000, 4  times 
the pilaaiyntm;  hi  eKe«i«fm^0M sad  up  to $500,000,  Stimea 
the  primary  rates;  in  excess  of  |5()0,000  and  up  to  fl,000,000,  5 
times  the  pdmary  rates  and  2^  per  cent  of  the  clear  market  value 
of  mtA  httarast;  m  excess  of  91,000,000,  5  times  the  primary  rates 
and  5  per  cent  of  such  interest.  An  inhriilanio  tax  dipaitiaanf 
was  established,  and  it  was  enacted  that  5  per  cent  of  this  tax  dmU 
be  paid  into  the  public  school  teachers'  pwmanent  fund. 

flor  islnto  etxpaaatkMu,  indhridiials,  or  MmiatiuM  to  own, 
operate,  manage,  or  control  a  pipe  line  for  tnmsportatkn  of  crada 
oil,  petroleum,  or  any  of  its  products  akmg,  over,  or  tmder  any 
ptthUe  hi^way  iriOda  tida  atato  a  UoaiMa  lee  of  9260  and  60  cents 


TAXATION  A30>  RIVEKUE  SrarHI8-C50W>RADO. 


Oil  pipe  Une  and  water  companies  woe  dedarad  public  utilities 
and  to  be  taxed  as  such.  Provision  was  made  for  Mate  aid  to  higji- 
ways,  tin>4hhda  ol  the  ooabnictum  cost,  and  one-half  of  the  main- 
)„„„rn  coat  to  be  borne  by  the  counties,  the  balance  by  the  state. 

Vot  appiopriaUng  water  for  generation  of  electricity  |2.50  for  each 
theoietical  horsepower  up  to  100,  ninimimfee,  195;  m  IflOhone- 
90WW  to  10,000  horsepower,  9500;  over  10,000  horsepower,  $1,000; 
for  appropriating  water  for  purposes  other  than  gen^ting  electri- 
city 910;  to  breed  and  domesticate  game  anunaH  •*»  »>  <y*y 
cold  atocage,       dmaSm^t  •»?  mj^wfac 


ad 


ia 


92;  automobiles,  95  to  930,  according  to  baaepowex; 
antomobika  for  operating  upon  the  public  hif^waya  not 

five,  $50,  and  $10  for  each  one  o\  er  five  so  operated. 

Phyacians:  Certificate  fee  for  residents,  925;  for  retired  suigeons 
of  the  Army  or  Navy  of  the  United  fltataa  and  lor  phyridanaaad 
surgeons  of  other  states  and  ooanlries,  cortifK  ate  fee,  $50. 

Every  bank,  on  opening  a  branch  bank,  lo  pay  $50  for  certificate 
of  authority;  for  examining  title,  $20;  for  appraisement,  95. 

The  total  tax  fw  Uflli  adkool  poipoaeain  «XHiiity 
T^eaeaioaflOO 


COLORADO.* 


The  principal  source  of  revewie  for  state  and  local 
purposes  in  Ootorado  is  the  general  property  tax.  It 
^  admiiUBtered  hy  the  county  officials.  Considerable 
revenue  for  state  purposes  is  also  obtained  from  the 
inheritance  tax  and  certain  fees. 

omanmrnoTXdLL  raoymom. 

MMOOM  IZ. 

Bbc  5.  The  public  sohool  fund  of  the  state  shall  consist  of  the 
pioceeds  of  such  lands  as  have  heretofore  been,  or  may  hereafter  be, 
panted  to  the  state  by  the  Genenl  Government  for  educational 
pupoaea;  all  estates  that  may  escheat  to  the  state;  also  all  other 
grants,  gifts,  ordeviaaathat  may  be  made  to  this  state  for  educational 

purposes. 


Sao.  2.  The  general  aassmbly  diall  provide  by  hiw  for  an  animal 
tax,  sufficient,  with  other  resources,  to  defray  the  eatimated  ex- 
penses of  the  state  government  for  each  fiscal  year. 

Sao.  S.  All  taseadiaU  be  uniform  upon  the  same  dasB  of  aobjects 
within  the  territorial  limits  of  the  authority  levying  the  tax,  and 
shall  be  levied  and  collected  under  general  laws,  which  shall 
prescribe  such  regulations  as  abali  secure  a  juat  vahtatioa  for  taxar- 
tioii  of  an  pioparty,  nal  and  personal:  Provided,  That  the  personal 
property  of  every  person  being  the  head  of  a  family,  to  the  value  of 
9200,  Hhftll  be  exempt  from  taxation.  Ditches,  canals,  and  flumes 
owned  and  used  hy  hkdividnala  or  Gorpomtioes  far  ungating  htnd 
owned  by  such  individuabtMr  ooiporations,  or  the  individual  mem- 
bers thereof,  shall  not  be  separately  taxed  bo  long  as  they  shall  be 
owned  and  used  exclusively  for  such  purpose. 

Sao.  4.  The  pioparty,  real  and  personal,  of  the  state,  counties, 
ettias,  towns,  and  other  municq^  cotpoimtiona,  and  public  Kbiariea, 
fkall  be  exempt  frcm  tawtlon 

Sao.  5.  LolB  wift  hvfli^agB  themm,  if  said  bu9dia«i  an  naad 
solely  and  exclusively  for  religious  worship,  for  schools,  or  for  strictly 
charitable  purposes,  also  cemeteries  not  used  or  held  for  i«ivate  or 
coipoiato  profit,  shall  be  exempt  from  taxation,  unkoB  otiierwiae 
ppovided  by  gmeral  law. 

Sec  6.  All  laws  exempting  from  taxation  pfoperty  Other  than  that 
hereinbefore  mentioned  shall  be  void. 

Sao.  7.  ThegmeBBlaMmbly  AaUnofthnpoaalaseafarthepww 
poaes  of  any  county,  city,  town,  or  other  municipal  corporation, 
but  may  by  law  vest  in  the  corporate  authorities  thereof,  respec- 
tively, the  power  to  assess  and  collect  taxes  for  all  purpoaea  of  audi 
corporation. 

Sec.  8.  No  county,  city,  town,  or  other  municipal  corporation, 
the  inhabitants  thereof,  nor  the  property  therein,  shall  be  released 
or  diadMHCged  ham  &eir  or  ita  proportionate  share  of  tease  "to  he 
levied  for  state  pMpoaos. 

Sao.  9.  The  power  to  tax  corporations  and  corporate  property, 
real  and  personal,  shall  never  be  relinquished  or  suspended. 


'  This  compilation  is  derived  mainly  from  the  following  sources: 

Revised  Statutes  cf  Goloradb. 

Seaaon  Lawa  to  1913. 

Beport  of  Stele  Tax  Ooramiaaon,  1912. 


Sec.  10.  All  corporations  in  this  state,  or  doing  business  therein, 
shall  be  subject  to  taxation  for  sUte,  coimty,  school,  municipal,  and 
oOwr  pupoaea,  oa  ^  real  and  perstmal  iwoperty  owned  or  uaed  by 
them  within  the  territorial  limits  of  the  authority  lovying  the  tax. 

Skc.  11.  The  rate  of  taxation  on  property,  f ot  sUte  purposes,  shall 
never  oreeed  4  milb  on  eadi  dolbur  of  vahiation.  IbbpRmaioB 
shall  not  apply  to  appropriatioBa  or  expenditiu^  to  suppress  insur- 
rections, defend  the  state,  or  asnit  in  defending  the  United  States 
in  time  of  war. 

Sae.  15.  There  shall  be  a  state  tax  oMiHBiwioa,  consisting  of 

three  members,  to  be  appointed  by  the  govemor,  by  and  with  the 
consent  of  the  senate.  The  duty  of  said  commiasion  shall  be  to 
adjust,  equalize,  ratoe,  or  lower  the  TaloatioB  ef  real  and  pemmal 
property  among  the  several  counties  of  the  state.  There  shall  be  in 
each  county  of  this  state  a  county  board  of  equalization,  consisting 
of  the  board  of  county  commissioners  of  said  county.  The  duty 
of  the  coimty  board  of  equalisation  diall  be  to  adjust,  equalize,  raise, 
or  lower  the  valuation  of  real  and  personal  property  within  their 
respective  counties,  subject  to  revision,  change,  or  amendment  by 
the  stale  tax  oommiarioB.  The  atafte  taxcoamuaaionaad  ooaalf 
board  of  equalizatioaahall  ahapaiiWBath  aihwr  dalifli  as  may  be 
paaaoibed  by  law. 

ASnCLE  XI. 

Sac.  4.  (Provides  a  tax  for  debt  purposes.) 

OFFICERS. 

The  offioem  most  directly  oonoemed  with  taacatioB 

are: 

(1)  The  county  assessors,  elected  lor  a  term  of  two  years. 

(2)  The  eoonty  troasurew,  elected  for  a  teim  of  two  yean,  who 
collect  the  tazea. 

(3)  The  county  commissioners,  three  in  each  county  (five  in 
counties  of  over  70,000  population),  elected  for  four  years,  yrbo  act 
aa  oamsttf  board  of  equalisation. 

(4)  The  state  tax  commission,  consisting  of  three  members,  to  be 
appointed  by  the  governor  by  and  with  the  consent  of  the  senate. 

(5)  The  Colorado  Tmc  Oomnuasifln,  created  by  an  act  of  June  2, 
1911,  composed  of  three  members,  one  appointed  biennially  for  a 
term  of  six  years,  by  the  govemor  and  treasurer.  Hus  board  haa 
general  supervision  over  local  assessments. 

Statb  Rsybnubs. 


A.  cnHiEai.  laoranrr  taxes. 

1.  Base — 

a.  The  property  included  and  exempt. — All  property 
not  expressly  exempt  by  hiw  is  subject  to  taxation. 
This  includes  tangible  and  intangible  property  and 
the  money  of  noueaidflntoy  kept,  uaed,  loaned,  and 
within  tha  state  lor  profit. 


(1)  Real  eatale  indudes  all  lands  or  interests  in  kad,  all 
minerals,  and  quarries,  and  rights  and  privileges  appertaining 
thoeto,  also  improvements,  including  buildings,  water  ri^ta, 
atmctnraa,  fiztwea,  aad ' 


m 


TAXATION  ANB  REVENUE  SYSTEMS— COLORADO. 


(2)  Penonl  pvopaty  includeB  everything  subject  to  ownenii^ 
«Mier  taogOiie  er  intai^ihle,  not  included  in  real  estate. 

IK'btf  nugr  he  dedncted  inoni  credits. 

(3)  Wheie  prapwty  is  mortgaged  it  is  to  be  tawd  M  » ift**  tiw 
imhie^  the  pnpcrty  pledged  and  the  niQrtgMgs^W 

fQ  The  following  classes  of  pn^Mrtjr,  In  sdditian  to  pahUe  ^mp- 
are  ezflH^t:  PuUic  lilMaiiea;  cburchen  and  parsonages  to  the 
MUM  ti  nyM;  atAodb  mad  duedity  buildings  and  the  land  they 
•wypy;  cvowtanM;  hmmebitM  goods  to  the  vahw  of  iM>;  mi  ini- 
iMilB  voriBB  need  exclnsively  for  irrigating  owners'  lands. 

^  Excspl  banka,  stock  in  corpoationa  which  aie  taxed  on 
Mr  pMfMrty,  it  wn  tuabto  to  tfc0  ovBw. 

i.  Attm'imwf.— With  tlie  mxse^dkm  noted  bdbir, 

:  1^     UnliTit  md  iwifMrniid  ummUji 

at  Hi  ton  ca^  ynim*  w  on  ilw  lot  daj  ol  April 
ly  the  county  aasMMiro,  on  the  basis  of  returns  made 
hy  the  taxpayers.  The  assessors  determine  the  yafaie 
and  may  examine  the  taxpayer  under  oath. 

Mm  to       mtiBa,  V  imkiag  idae  raCam  if  it  nmU^ 
lltaof  toawtavdhred,  iiicanmpMH%'Qf  BotMHi1iaafl,tM^  tobo 

IBCovered  by  the  county  commissioners  in  any  court  of  competent 
fuisdictiui.   False  letmns  on  mines  may  be  prosecuted  as  lor 

She  assessment  of  money  and  merchandise  is  baood  wpwi  dto  aver- 
ipiiiaiiiiant  hdd  throo^iout  the  year.  The  asseanrs  are  required  to 
■ttiar  toiiatiiw  itm  — toyinTsatod  in  the  securities  of  manu^tur- 
lij|pooa«ta%  Ihto  Ih*  nalaa  «i  Ifcair  tongihia  pn|Mity  kwaDy 

Bailraad,  telegnph,  telephone,  exjHess,  sleeping  car  and  private 

true  %-alue  of  the  {woperty  of  sudi  dMipHiiaaia  At  ilatodtailaniiaad 
by  the  iinit  rule  on  a  mileage  haak. 

^^ipecial  pmflteg%ftM^^ |||!7tl*'^ ^ -intoi^ 

aaa  unit.  VW^i 

^  fi*!' " '  atoMsed  by  the  tax  commisMon) 

ing  bariiiM.  ia.  wmm  ttaa  la*  cooaty  Mba  OMlr  raHBM  to  the 
■tote  auditor,  and  the  intangible  property  is  valued  by  the  nfrcmoiu 
■ad  is  a{qpartioned  among  the  counttesin  propoitioa  to  their  tawi. 

iMfc  ajiMwlBli^  an  aanand  aa  cndito..  Baridnto  «i'  Hw'  atato 
■■ril  lit  tar  tantiaB  tta  average  amount  of  thair  dipoitti  ia  all 
|iiiH|  'IHinding  ha^  located  in  other  states. 

ifciilMip  aad  baa  aiaociatiuiia  aia  ■nmfl  on  suiphia of  pnyerty 
aai  uadllB  over  debts  and  shares. 

^totfw  case  of  property  mortgages,  conveyed  or  pledged  for  se- 
caiily  of  a  Inaa  or  dsM  tihn  dae,  thaprafMrty,  notes,  mortgages, 
deeda  of  tm^  aie;,  are  aasossod  as  a  unit. 

Mines  are  divided  into  two  classes,  producing  and  nonprodaeli^ 
A  pradocing  mine  is  defined  as  one  yielding  95,000  or  more  gnaa 
8««*»rii»«i»«y««iag  gold,  ailvw,laad,  copper, 
or  other  precious  metals  are  assessed  at  one-fourth  the  gross  product, 
M^eas^ihat^  than  the  net  product,  in  niiich  can  the  latter 

Btely .  Mines  of  iron,  coal,  and  aapludtaai,  aad  quaniea  are  aanind 
aaolher  pn^erty.  NonfHoducing  mines  are  not  to  be  assessed  at  a 
kii^ar  lafa  per  acre  IIhbi  the  lowest  producing  mine  in  the  saiaa 

Aares  of  capital  stock  in  banks  (including  national  banks)  are 
a«aaad  where  the  baak  is  kxatted,  and  the  bank  is  made  the  M«n« 

#  fia  itociialdito  lot' «lto' psMM  M  tka  tax.  ntana  of '  aM. 

aKBts,  etc. 

'  This  legri  reqiiMaiaaataainot  enforced  nntfl  IflS.  Inl»12tha 


Migrating  cattle  may  be  assessed  at  any  time  of  year. 

live  stock  driven  into  a  county  for  the  purpose  of  grazing  therein, 

al  aay  tina  ia  any  year,  ia  liable  to  be  assessed  for  all  taxes  leviable 
in  that  eoaatgr.  GMock  herded  or  ranged  in  «aa  tMiH|  a  p«t  «f 
the  year,  and  in  another  coimty  for  another  part  of  the  year,  are 
taxed  in  either  of  said  counties  and  the  funds  apportioned  pro  rata. 
Any  stock  bsDm^t  fato  flto  itoto  baiwwm  Aptfl  1  and  September 
1  of  each  year,  and  removed  from  county  to  which  it  was  broo^ 
before  the  pcnod  of  one  year,  is  subject  to  ttt-»«riffn  for  the  year  in 
it  aaa  brem^  teto  Htm  atote;  but  aU  stock  brought  in  be- 
tween said  dates  which  is  left  continuoaaly  in  said  county  to  tHiicft 
it  is  taken  for  more  than  one  year  is  exempt  from  taxation  for  the 
calMidar  year  in  which  it  was  so  brought  into  the  state.  Stock 
bwgt  tato  alatoailet  Wuhili  ii  I,  tad  befcre  nawAji  n,  U 

«.  BsmUzaHon^-^Tki^  eoonty  boavd  of  equalintiM 

receives  the  roll  from  the  assessor  and  settles  com- 
plaints as  to  individual  assessment.  The  state  board 
of  equalization  adjusts  inequaUties  between  counties, 
bat  may  not  increaae  the  aggregate  value  of  property  in 
the  state  nMm  thaa  10  per  eent  abm  the  amount  re- 
tnmed  by  the  local  aaaoeaotfa.  Thm  h  an  aanial 
meeting  of  the  assesBoiB  at  the  state  capitol  to  compaw 
and  correct  assessments.  The  duty  of  the  state  board 
is  mainly  the  hearing  of  complaints,  and  the  county 
hoard  has  been  limited  in  its  powers  to  abating  exceae 
▼atuatioiMi  in  "one  op  more  instances  in  a  given  i  lass." 

IfadMniie  proowlnn  it  ertehlMied  fcr  the  adjust- 
ment  of  grieVaooia.   Tf  thtt  innnnnnd  rabiatlim  itlliueili 
$7,500,  an  a|i|Mii  maj  be  eenied     to  tibe  dirtriot 
court. 
2.  Rale— 

The  liWiNto^lilate  {mrposes  is  (determined  by  the 
state  board  of  equalintaaB;  it  ia,  however,  fixed  bj 
statute  lor  purposes  other  than  snpprasaing  iwamo- 

tions,  etc.,  at  4  mills  on  the  dollar,  when  no  lower  rate  is 
prescribed.  The  practice  prevails  of  levying  special 
rates  for  specific  purposes,  state  institutions,  and  the 
like,  within  the  4  mill  limit.  In  1912  the  levy  was  as 
foBowe:  Fop  atate  purposes  (general  revenue),  1^ 
mBb;  lorimite  and  bfind,  i  mBI;  for  ludymity,  |  mill; 
for  agricidtmal  eolkge,  i  mill;  for  school  of  mhies,  i 
mill;  for  uosane  asyhmi,  |  mill;  for  normal  school,  ^ 
mill;  for  stock  inspection,  ^  mill;  for  capitol  building 
and  interest  on  bonds,  J  mill;  for  interest  on  funding 
bonds,  series  1910,  ^  mill;  for  sinking  fund  for  register- 
funding  bonds,  seriea  1897,  ^  mill;  interest  on  in- 
soireetioii hoods, tVnuB-  Tota],4^aii]li.  (bms, 
on  the  assessment  based  on  the  tree  ntm,  thatate  waa 
reduced  to  1.3  miUa.) 
3.  Collection — 

Taxes  are  paid  to  the  county  treasurers,  who  are 
the  tax  cdlectofa.  No  demand  is  necessary.  They 
ere  payable  in  two  tnatalmenti  one  half  on  or  before 
the  laat  dAj  of  Febmaiy,  aad  the  nmaiiMkr  m  or 
before  the  last  day  of  July  in  the  year  foOowiog  the 
assessment.  The  penalty  for  delinquency  on  the  fint 
instalment  is  interest  at  I  per  cent  per  month  up  to 
August  1,  when  the  penalty  on  all  overdue  Ktm  be> 


TAXATION  AND  REVENUE  S¥BTEMB-CX>LORADO. 


41 


comes  interest  at  the  rate  of  15  per  cent  per  annum. 
All  taxes  are  a  permanent  lien  on  the  property  upon 
which  they  are  assessed  until  paid,  and  may  be  col- 
lected by  distraint  and  sale. 

BmIi  eoon^  is  held  lasponsiUe  for  the  full  amount 
of  tesea  doe  the  stale. 

An  BMnay  to  wbiA  tbe  various  counties  are  entitled  under  the 
act  of  Congress  of  May  23, 1908,  in  which  counties  a  forest  reserve  is 
■ituated,  are  to  be  apportioned  by  the  state  to  the  respective  coun- 
tfag,  based  qponsndi  forest  area  and  in  accordance  with  the  so-called 
ai^icDHnral  appropriation  act  of  Congress  approved  May  23,  1908, 
M  foIlowB:  Not  less  than  5  per  cent  of  said  sum  to  be  expended  for 
eitiMr  road  or  school  funds,  in  the  discretion  of  the  board  of  county 

9.  POU.  TAZB8. 

There  is  a  state  poll  tax  of  $1  per  anntmi  on  each 
male  inhabitant  oyer  21,  except  active  members  of  the 
mifitia  and  hmiorably  dischaiged  soldiers  and  saflors 
of  the  United  States.  If  not  paid  prior  to  August  1, 

it  becomes  delinquent  and  bears  interest  at  the  rate 
of  1 5  per  cent  per  annum  up  to  December  30,  when  it 
may  be  collected  by  distraint.  It  is  levied  by  the 
coimty  commissioners  at  the  time  of  making  the  gen- 
eral tax  levy,  and  is  toined  over  quarterly  to  the  state 
treeamer  to  tiM  «re^  of^  mifitary  fund. 

C.  THE  INHEftllANCS  "UX. 

JJk  property  belonging  to  a  residrat  of  the  state,  and 

all  property  located  in  the  state  but  belonging  to  a 
nonresident  at  timo  of  death,  which  shall  pass  by  will 
or  by  the  intestate  laws  of  the  state  or  which  shall  bo 
transferred  in  contemplation  of  death,  is  subject  to  a 
tax  at  the  following  rates: 

(1)  Passing  to  the  father,  mother,  husband,  wife,  child,  brother, 
rister,  wife  or  widow  of  a  son,  huabaad  of  a  daoi^ter,  or  any  <Aild  or 
adopted  child ,  $2  on  every  $100  of  the  clear  market  value  of  such  prop- 
erty, provided  that  $10,000 of  any  such  estate  vesting  in  the  grantee  in 
perpetuity  shall  be  exempt,  and  that  only  the  amount  in  ttKoeaa  of 
$10,000  shall  be  subject  to  the  tax;  (2)  passing  to  an  uade,  aunt, 
niece,  nephew,  or  any  lineal  descendant  of  the  same,  $3on  every  $100 
of  the  vsdue  of  such  estate;  (3)  in  all  other  cases  property  less  <-b%" 
$800in  value  is  exempt;  property  valued  at  $10,000 or  less,  $Seneach 
|100;$10,000  to  $20,000,  $4;  $20,000  to  $50,000,  $5;  $50,000  to  $500,000, 
$$;  over  $500,000,  $10.  Ptoperty  passing  to  the  state,  county, 
muBidpalkiea,  or  lor  the  nee  of  {mblir  Kbories,  religious  or  chari- 
table institutions,  school^  aad  ccdkgea  iaacM^  BilateB  far  life  or 
years  are  also  exempt. 

t>,  oOBr<«avioir  TAzxi. 

There  are  no  special  corporation  taxes  in  Colorado, 
aH  being  taxed  under  the  gneral  property  tax,  to- 
gether with  an  annual  BooaMe  tax  of  2  ooite  upon  eadi 

$1,000  of  capital  stock  used  in  their  hunhinnn  in  the 

state.  There  is  provided  a  penalty  of  1  par  cent  for 
each  six  months  of  delinquency.  Insurance  companies 
pay  annually,  in  lieu  of  the  license  tax,  2  per  cent  on 
the  gross  amotmt  of  premiums  received  for  business 
done  ia  the  atale. 


K.  BOBIMMS  TAXEB,  LHJBirSES,  AND  FBSS. 

Every  person,  company,  or  corporatioh  selling  any  malt,  vinous, 
or  spirituous  liquors  shall  pay,  in  addition  to  the  license  fee  exacted 
by  law  or  by  the  ordinance  of  any  municipality,  a  license  fee  of  $25 
pc»  aaanm  m  advaaoe  fiweadi  aalooB,  leatauant,  Kotol,  dnb,  drvg 
store,  liquor  store,  or  other  place  where  any  such  liquors  shall  be 
sold.  This  fee  shall  be  paid  to  the  state  treasurer  and  enforced  by 
all  ccmatables,  shecifb,  and  polioe  oS&cen.  The  Ucenae  may  be 
tranaleamd  by  paying  a  iee  <rf  $50  to  the  state  traaaorer. 

Private  employnitrit  agency,  license  fee:  Cities  of  25,000  inhab- 
itants or  over,  $50  per  annum;  5.000  to  25,000,  $25;  less  than  5,000 
iiAabitaata,  flO. 

Fraternal  benefit  societies  pay  an  annual  license  fee  of  $50  to  com- 
missioner of  insurance  and  are  exempt  from  state,  county,  district, 
municipal,  and  school  tax,  other  than  taxea  on  real  estate  and  office 
egmpment;  detectives,  $100. 

Domestic  corporatioas. — Articles  of  incorporation,  $20,  where 
capital  stock  is  leas  than  $50,000;  over  $50,000,  20  cents  on  each 
additioMl  fMNO  U  o^ital  atock,  and  20  centa  on  eacb  «1,00» 
iaoiease  of  stodq  aaMotoaaft  to  Waiter,  |6;  ciaaige  ia  corpwale 
name,  $25. 

Fcneign  corpaatioos. — Artidea  of  incurputmlion,  $30,  wbero 

capital  stock  is  less  than  $50,000;  over  $50,000,  30  cents  on  each 
additional  $1,000,  and  30  cents  on  each  $1,000  increase  of  stock; 
for  filing  copy  of  foreign  law,  $5;  designating  agent,  $5;  payable  to 
uiineCai'y  et  atate. 

All  corporations  pay  $2.50  for  filing  aad  recording  eoiponto  asal; 
$2.50  for  certificate  of  paid-up  stock. 

For  ezaminatiaa  aad  filing  amraal  report. — ^IKtch  and  canal 
companies  with  capital  stock  of  $50,000  or  less,  $1;  companies 
organized  not  for  pecxmiary  profit,  $1;  coq^omtions  having  $10,000 
capital  stock  or  less,  $1;  all  others,  $5.  Fraternal  and  benevolent 
Mljaniistionspay  to  commissioner  el  inaBMneeaiaeqf  IB  tnr  filing 
annual  statement;  foes  of  sei.Wllafy  ef'alSto  aama"'— .;fa/mpMdiWlp 
tions  not  for  pecuniary  profit. 

Insurance  companies.— Filing  articies  of  inoorporalion,  ISe; 
preliminary  statement,  $50;  filing  charter,  $25;  annual  statement, 
$50;  certificate  of  authority,  $5;  to  agents,  $2;  filing  any  paper,  20 
cents  per  folio;  affixing  seal  or  certifying  any  paper,  $1.  County 
motail  protective  aaseeialionB  pay  folkwiag  fsea  to  oaaMaiaioa» 
of  insurance:  Filing  articles  of  incorporation,  $10;  certificate  of 
authority,  $5;  annual  statement,  $5;  agent's  license,  $2. 

Building  and  kan  aasodations.— SewHannnally  for  filing  report, 
assets  $250,000  or  less,  $10;  $250,000  to  $500,000,  $40;  over  $500,00Q, 
$75;  for  each  fmpmt  filed,  25  cuata;  lae  aeal  or  oeitificate  of  aay 
copy,  $1. 

Water  aBer*a  aaBodalioaB.--Aitidee  of  incorporation,  $211. 

Banks. — For  examination  by  the  bank  comnuasioner,  capital 
and  surplus  not  more  than  $25,000,  $25;  $25,000  to  $50,000,  $30; 
$50,000  to  $100,000,  $40;  $100,000  to  1200,000,  $50;  over  $200,000, 
$60.  When  assets  exceed  $1,000,000,  the  bank  shall  i^ay  an  addi- 
tional fee  of  2  cents  for  each  $1,000  in  excess  of  $1,(X)0,000.  No 
bank  shall  pay  for  more  than  four  examinations  annually. 

There  are  dao  a  number  of  special  fanda,  wyeb  «ro  maintained 
by  fees  paid  to  the  various  boards  of  management. 

Secretary  of  state,  fees. — :Military  commission,  $2.50;  notary 
public's  craunision,  $5;  foreign  commission,  $5;  any  odwr  coia» 
mission  or  appointment  to  which  the  seal  of  the  state  is  affixed, 
$2.50;  official  cortiricato,  ?1;  administering  oath,  50  cents;  for 
filing  and  recording  eacb  certificate  uf  incorporation,  not  exceeding 
6  folios  of  100  tiwdB,  $2.50;  for  eadiaddltiimallo^  15  centa;  otber 
minor  fees. 

Foreign  railroads  pay  $100  to  secretary  of  sIMe  for  filing  declai»> 
tion  of  intrat  to  extend  line  into  atate. 

A  tunnel  commission  was  provided  fiir  In  1911  which  receives 
certain  revenue  from  Imm,  toUs,  eto.,  lor  Use  of  tuandl  tfaraogll 
base  of  James  Peak. 


4s 


TA1CATI0N  AMD  B£VEMUE  SY8TEII&~<X>L0RA] 


Gndittte  veterinary  examioatioa,  |10;  iiceuse,  |5; 
pnctitioiieiB,  emniiiatioii  and  license,  f5. 


without  exarnmation,  $25,  to  be  turned  into  state 
f.  Amy  muplua  funds  to  be  turned  ov^  to  state  to  create  a 
1 1»  provii«  Iw  m  adinacdl  ciNM^  «f 
lhlirer*ity  of  the  Stat<«  of  Colorada. 

■lock  inspection  c<>mmiwiioiiei».~Bec«ding  biand  for  five 
aIhIe,  P;  ooCiiad  ea|iy  «if  ll»  noopi,  SO  <»bIi;  tfiwiiff  d  bwaid, 

tion  iee.  .1  rents  per  head. 
State  board  ol  stock  inqtectum  to  be  paid  a  fee  of  |5  for  license  for 
rfiiA;  immiibI»  ft.  Mwiiy  In  ho  plirwl  tn  rmitit  of 

Fees  and  liceims  for  permit  to  hunt,  fiah,  etc.,  range  friMn  91  to 
lit— In;  wmmm  to  be  deposited  by  gune and  fish  commiflsioner 
in  the  state  treasruy  to  credit  of  "Qaae  cash  fund."  Oil  inspector 
to  be  paid  one-tenth  of  1  per  cent  pcrfkllon  for  each  gallon  inspected. 

boiler  inspector,  fee  $5.  State  engineer  collects  fees  ranging  from  $1 
tolllcetits,foruseof  "Gaqgingfund."  Board  of  barber  examinees.-^ 
$5;  hicenie  and  reneiwal,  fl.  State  board  of 
to  be  paid  fees  laaging  from  f3  to  GO  ceata. 
of  iMBlth  may  license  hospitals  and  dispensaries  upon  pay- 
■■■I  of  fl.  Embalmer's  examination  and  license,  $5;  renewal 
«(  fiooHi,  fl.;  payable  to'  itoto  ImmmI  of  Imilili.  ¥< 
u— Kxaminatiiai,  f5;  ceftii«to»  9ft. 


a.  ommskal  fbotckrt  taxb8. 

1.  Am— 

Hm'  iMTOfirly  ineludtd  md  1ih»  uMilliodB  of' 
mmA  snd  of  oquaBmtMm  mm  tint  saiiio  lor  oomilj 
tumtiioii  m  tor  slalOb 

2.  Rale— 

The  rate  for  the  counties  of  each  class  is  determined 
hf  the  eouBiy  commwMOiMira  within  the  foQowkig 


Ib  8  mOb;  in  daa  2, 

4, 8|  mills;  in  class  5,  10}  milb; 
(  in  Hfiirrr    16  "»iiV;  in  dMi 


1  Hkm  ISaM  §m 
•ariHi;  ]]idaB3,.7|ai]|^: 
Ib  fjhaBft,  12  milb;  in  dan  7, 15 
%  W  mills;  in  daas  10,  25  mills. 

BtyaMqpkfvyaiic&ntoaBit  may  iw  it  for  Ae  erecting, 
repairing,  leasing,  or  renting  of  county  buildings, 
I  and  bridgea,  for  bonds  and  interest  thereon,  for  jndynent 


Ommty  commissionere  are  to  include  in  their  annual 
%m.  hiwy  •  lity^  for  'Mdhobli  iriliiin  'Hie  oomty  of'  at 
iMvt  2  ifid  not  over  $  w^ji|i^~ 

3.  CUZcdMm 

County  taxes  are  collected,  aa  are  state  taxes,  by 
I3bm  county  treasurers. 


do  nol'  tiuHTO'  in.  the  iwH  taacn. 


O  AND  1>.  IMmniTAJf  OB  AND  00W0BA110K  TAXM. 

Oomitiia  iee«iv»  no  wmmm  from  th«0 1 


The  eoun^  eomnissioners  an  permitted  to  iaeue 
certain  liooosas  for  a|»ecified  occu]MUkii8  and  to  estab- 
lish annual  fees  tiMnfor,  within  pmaibed  limits,  as 

follows: 

Transirait  dealers,  annual,  on  foot,  915;  with  bicycle,  925;  with  one 
horse,  950;  two  horses,  975;  motor  vdiicle,  9100;  in  any  other  way, 
9125;  ■nrtfcwiiwi,  peddlers,  and  rtorekeepers,  fS  to  f  109;  hollii^ 
•Hioons,  and  grocers  selling  intoxicating  liquors,  $300. 

!nieater8,  circuses,  and  iAowb  where  admission  fee  is  charged  may 
be  HecMad.  Aa  nsael  Uohm  ef  fliOOf  it  ra^piiN€  ti  eswhKt 
ipMiiBK  eiMhitiotw,  whldk  Is  fiM  t»  4w  mmUtttl^  er  tte 
county  nhmn  conducted. 

Itanera&t  Tndor,  annual,  on  foot,  $5;  with  bicycle,  9B0;  one 
Imbm,  9100;  two  or  more  horses,  $150;  flMtor  TAide,  9190;  maf 
other  manner,  $250;  doing  business  in  any  structure,  tent,  ete., 
9250  for  each  such  building,  etc. ;  assistant  in  each  county,  925. 

Municipal  Retenues. 


A.  oBimuL  noraiTT  tazu. 

1.  Base — 

The  property  included  and  the  methods  of  assess- 
ment and  of  equalization  are  the  same  for  municipal 
as  lor  elate  taxmtioB. 

The  tate  is  fixed  by  the  city  council  or  board  of 
trustees  in  cities.  In  school  districts  it  is  certified  by 
the  school  board  of  each  district  to  the  county  com- 
missioners and  levied  by  them  as  a  special  school  dis- 
trict tax.  The  same  applies  to^ki^tion  distiicts  and 
road  diatnetB.  in  tlwhillar  thentodiafiiioiaaMed 
f  1  on  metk  $100. 

Hie  oily  council  may  levy  1^  mills  for  park  pur- 
poses. In  cities  with  a  population  of  over  100,000, 
the  council  may  levy  a  tax,  not  exceeding  1  per  cent, 
on  each  $100  worth  of  taxable  property,  for  the  pur- 
pose of  creating  a  firem«i's  pension  fund. 
3.  ^^bllMiiMi^ 

Mnnieqid  tiXM  an  eidlleeted  in  tt»aaiii«  manner  as 
state  and  mmlf  tsaus. 


Evuy  aUe-bo4fied  male  between  the  ages  of  21  and 
50  yesis  shall  pay  to  tiis  Irsssuier  of  tiba  board  of 

directors  of  his  district  a  road  tax  of  S3  (annually),  or 

in  lieu  thereof  perform  two  days*  work,  of  eight  hours 
each,  or  eight  hours'  work  with  team,  on  the  pubUc 
highways  of  his  road  district.  The  tax  is  collected 
by  the  district  treasurer,  who  receives  10  per  cent 


O  AND  n.  INHEBITANCE  AND  COBPORATION  TAXES. 

MunicipaUUes  receive  no  revenues  from  inheritance 
or  ooipofatifm  lasces. 


TAXATION  AND  REVENUE  SYSTEM&-0OIX)RAIX>. 


48 


B.  BOmMS  TAXMB,  mSIM,  AMD  ISIS. 

City  councils  have  power  to  license,  regulate,  and 
tax  any  or  sH  lawM  oeeopattonB,  buaness  places, 
smusenwnls  or  plaees  of  amusement,  auctioneers, 
paddteSi  bowtmg  sIIeyBi  bittiard  tables,  hackmen, 

poiten,  cabmen,  expressmen,  liquor  dealers,  and  em- 
ployment agencies.  Stock  and  other^  brokers  must 
obtain  licenses. 

In  all  cities  the  license  fee  for  selling  spirituous  liquors  in  quan- 
titiflB  lees  than  1  galha  is  to  be  not  nader  900O;  hi  incoipoiated 
torn  iodi  HcoBM  aaeit  be  act  laai  9999. 

BeaooL  Bstbhvbb. 

The  school  funds  are  administered  tfetOI||^  Hie 
supenntendent  of  pubfie  instrucHon  snd  iStM  mAMol 
distriels. 

^e  state  leries  no  annu  al  tax  for  general  school  pu  r- 
poses,  but  the  proceeds  of  the  permanent  school  fund 
(interest  on  accumulations  from  the  sale  of  lands)  are 
apportioned  among  the  counties.  The  counties,  how- 
over,  levy  a  general  tax  for  school  purposes,  and  special 
or  sdiool  district  taaces  are  lervied  in  each  district.  The 
"q»edal  school  tsx*'  is  not  to  exceed  20  miDs  on  the 
doQMT.  A  large  number  of  fines,  penalties,  and  foifmt- 
uresforSriolation  of  different  laws,  including  those  con- 
eeming  rerenue,  courts,  penal  laws,  escheats,  dairying, 
the  "bounty  act,"  game  laws,  those  regulating  insur- 
ance, and  others,  are  paid  into  the  school  fund. 

High  school  districts  may  be  created  and  a  tax  not 
to  exceed  4  miDs  may  be  levied  by  county  oommis- 
sioneis  and  collected  as  other  taxes.  Bonds  may  sko 
be  iflsaed  sod  a  fecial  tsx  levied  to  pay  intsrest 
thereon. 

A  fee  of  $1  is  paid  by  applicants  for  examination  to 
teach,  the  revenue  to  constitute  a  state  ''Normal 
institute  fund." 

Revenues  of  Othes  Independent  Districts. 

Upon  petition  the  board  of  county  commissioners 
may  estabUsh  drainage  districts.  The  board  of  direc- 
tors of  each  drainage  district  fixes  the  amount  of  as- 
sessment annually.  The  county  ti-easurer  collects  such 
assessment  as  taxes  are  collected  as  a  part  of  the  tax 
ttSL  for  said  year. 

.  Ifine  drainage  districts  may  be  created  and  a  tax 
on  eveiy  dollar  of  the  valuation  as  diown  by  the 

assessment  roll  of  the  county  assessor  may  be  assessed 
and  collected  annually.  These  districts  are  admin- 
istered by  boards  of  supervisors. 

Irrigation  districts  may  be  established  and  assess- 
ments Isned  <A  land. 

UBOnLATION  AFFECTING  REVENUE  LAWS:  1913. 

The  following  definitions  were  decided  upon :  '  'Credit' '  includes 
every  claim  or  demand  for  money,  labor,  or  otlier  valuable  thing, 
and  every  annuity  or  sum  of  mousf  neeivaUe  at  fltetod  pwiodi, 
but  does  not  include  pensions  from  the  United  Stater  or  Mhliei 
and  payments  expected  for  «rvicw  to  be  nmdaied. 


"Intangible  property"  includes  rights,  credits,  franchises, 
special  privileges,  and  advantages  having  value  for  the  purposes 
of  inooBW. 

All  statutory  powers,  duties,  and  pri\'ileges  heretofore  exercised 
by  the  state  board  of  equalization  are  conferred  on  the  Ck>lorado 
tax  commiflBlnii,  and  in  addition  tiie  oomndamm  ia  to  MndM  all 
powers  of  original  assessment  of  all  public  utility  corporations,  has 
jurisdiction  over  the  abatement  of  taxes,  and,  in  the  case  of  appeal 
by  the  assessors  when  the  county  conunisBionera  fail  to  furnish 
deputiea,  hm  arthatity  to  peowide  fat  oOer  appdadineBtB  and 
compensation. 

Assessors  are  required  to  make  a  tax  schedule  in  detail  of  all  real 
and  pnaonal  property  exempt  from  taiation  and  aim  to  ila  a 
dnpUcate  of  the  assessment  roll  with  the  tut  ooouiummi,  whitA 
prescribes  the  form  of  the  roll. 

Ths  olBoe  of  inheritance  tax  appraiser  was  created,  a  fee  of  $10 
beiag  chaqed  iw  ti»  eiMHiaetiMi  of  estetas  as  to  viietfaar  SB14^ 
to  said  tax  or  aot. 

The  inheritance  tax  law  was  revised  as  foUows: 

A  tax  payable  to  the  state  troaauror  is  imposed  upon  the  tteniiiic 
of  ptoferty  tritlun  tin  state  or  of  any  interest  or  income  therefroai, 
toanype«ttOgpBSWi^iast«tetiaaorcoirpotation,intheioUowMit 
casss: 

1.  Timmfrr  by  win  or  intestate  hm  of  this  state  of  property 
within  Oe  fltetSt  tea  pMHBi  dyiag  seised  tiwteof  ^ddls  a  lerideat 

of  the  state. 

2.  Transfer  by  will  or  intestate  lam  of  propnty  witiiia  the 
state  irhm  daeedaKt  mw  a  aflnmidBat  of  the  slate  at  the  tine  of 

death. 

3.  Transfer  of  property  made  by  a  resident,  or  of  property  within 
ibB  state  made  by  a  Boiiresldeal»  1^  deed,  gnat,  baigsin,  sale,  or 

gift,  made  in  contempIaticHi  of  death  id  ^  gnator,  intended  te 
take  effect  after  such  death. 

4.  Wlien  any  such  person  or  corporation  beconoos  bemeirfetiy 
wtiHed  in  posBoaoioa  or  eipeclMicy  to  any  property  or  inooow 
therefrom  by  any  sach  iBBBsfer,  nhettisr  aede  belon  or  after  lie 
passage  of  this  act. 

5.  When  any  person  or  cotpotation  efaell  exerdse  1k»  power  of 
appointment  derived  from  any  disposition  of  property  made  eitter 
before  or  after  the  passage  of  this  act,  such  appointment  iriten  nede 
shall  be  deemed  a  transfer  taxable  under  the  provisions  ef  ttfsact 
in  the  same  maonw  as  though  the  property  to  which  sudk  appoint* 
ment  relates  belonged  absolutely  to  the  doaee  of  such  power  and 
had  been  bequeathed  or  devised  by  such  donee  by  will. 

6.  The  tax  imposed  hereby  riiall  be  upon  the  dsar  marlo^  vahw. 
Exemptions:  All  transfers  of  property  to  the  state  of  Colorado^ 

or  to  any  county,  city,  town,  or  other  municipality,  or  for  the  use 
of  public  libraries,  for  religious  or  charitable  piuposes  exclusively, 
or  fwradMKJsorcoilegosnetfarpwflt;  jVesMef,  itoiBWMr,  Thsttfae 
same  be  situated  within  tids  elMii^  er  the  piepscty  be  limited  for 
use  within  this  state. 

Property  passing  to  or  for  the  use  ofany  faflier,  mother,  huAand, 
wife,  child,  brother,  sister,  wife,  or  widow  of  the  son,  or  the  husband 
of  the  daughter,  or  any  adopted  child  or  children,  or  to  any  person 
to  whom  the  deceased  had,  for  not  less  than  10  years  prior  to  death, 
stood  in  tte  anitaaOy  acknowledged  rehtien  of  paient,  or  to  eay 
lineal  descendant  of  such  decedent  bom  in  lawful  wedlock,  is 
taxed  at  the  rate  of  2  per  cent  on  all  not  in  excess  of  $100,000;  in 
excess  of  $100,000  and  not  over  $200,000,  3  per  cent;  in  eaoMB  of 
$200,000,  4  per  OMit.  Property  to  tibe  value  of  $10,000  received  bf 
each  of  the  above-named  persons  is  exempt  from  this  tax. 

Property  passing  to  or  for  the  use  of  any  uncle,  aunt,  niece,  or 
nepheir,  or  any  lineal  desoendant  ef  ^  same,  is  tend  at  the  nie 
of  3  per  cent  on  all  not  in  excess  of  $20,000;  in  excess  of  $20,M$ 
and  not  over  $50,000,  4  per  cent;  in  excess  of  $50,000  and  not  over 
$100,000,  5  per  cent;  in  excess  of  $100,000,  6  per  cent. 

In  all  other  cases  the  rate  is  4  per  cent  on  all  not  in  SKoen  of 
$10,000;  in  excess  of  $10,000  and  not  over  $20,000,  5  per  cent;  in 
excess  of  $20,000  and  not  over  $50,000,  6  per  cent;  in  excess  of 


TAXATION  AND  REVENUE  SYSTEMS-CONNECTICUT. 


W»jm  moA  Ml  mm  fl«%«n^  8  per  cmt;  ift  «aiiMi  of  f 100,000,  10 
per  cent  .   Any  interest  ■ 
it  azampt  from  this  tax. 
file  ft  ii  >  ISm  wpm  Htm  ygapMly  li'Miiiiniiiiil^  nd  tie : 

rMi  be  leiile' for  endi  fHnnitil.  ili 


AH  taaee  inqiQeed  hf  tMe  act  dmll  be  doe  and  payable  at  the 
tine  of  tlie  traorfor.  II  such  tax  is  paid  vithin  dx  months  from 
tte  accramg  thereof,  a  discount  of  5  per  cent  shall  be  allowed  and 
dednelid  tlMrefrom.  If  mai  paid  within  one  year  from  the  accruing 
tbereof,  interest  at  tlie  rate  of  10  per  cent  dtaffl  be  dafged  and 
cofflected  from  the  time  said  tax  accrued. 

Fees  for  examination  of  banks  were  changed,  ranging  from  $25 
•■r  baaJb  with  wmitee  of  il00,000  or  fern,  to  |M  for  iSbtm  wUh 
of  more  than  $500,000  and  less  than  fl,OW,000,  and  of 
3  cents  additional  for  every  $1,000  in  eseoM  «f  Il,lim,(MMI, 
with  resources  of  $1,000,000  and  over. 

ipged  im  the  bndnets  vi  loaniiif  BMmey  at  man 
than  12  per  cent  per  annum  pay  an  annual  license  fee  of  $50.  Com- 
mnchants,  annual  license  fee,  $5;  embalmeia,  examina- 
i  legisliatiom  fce,  $10;  nodir  ireliicleB,  amnual  Hamm  fee, 
■  and  under,  $2.50;  21  to  40  horsepower,  $5;  40hnrse- 
HO;  BoloicfidBi^  $2;  chaufieur's  MoMMe,  $1; 


dealer,  $5;  one-half  of  the  ttmam  d«iv«d  from  this  sooroe  is  to 
be  credited  to  the  state  road  fadi  tiM  balmee  distribsied  to  the 

counties  within  which  collected. 

Optamtairti^  osMBiMrtkBlee,  $16;  aiiinial  registration  fee,  $5. 

The  following  constitutioMl  amndment  was  submitted  to  be 
voted  upon  by  tiie  people  at  the  general  election  in  November,  1914: 

Sac.  15.  There  shall  be  a  board  of  equalization  for  the  state, 
consisting  of  the  goivOMW,  state  auditor,  state  treasurer,  secretary 
of  state,  and  attorney  general .  The  duty  of  the  said  board  of  equali- 
zation  shall  be  to  adjust,  equalize,  raise  or  lower  the  valxution  of  real 
aad  penonal  property  <rf  the  Berml  oeoitiee  of  the  state,  and  the 
valuation  of  any  item  or  items  of  the  various  classes  of  such  property. 

There  shall  be  in  each  county  of  this  state  a  county  board  of 
equalization,  consisting  of  the  board  of  county  commissioners  of 
said  county.  The  duty  of  Hhm  ooaaty  bond  «f  aqaafiiatkB  shall 
be  to  adjust,  equalize,  raise,  or  lower  the  valuation  of  real  and  per- 
sonal property  within  their  respective  counties,  subject  to  revision, 
change,  and  aaMBdmaot  by  the  atsto  board  of  equalization.  ThB 
state  board  of  equalization  and  the  county  board  of  equalization 
shall  equalize  to  the  end  that  all  taxable  property  in  the  state  shall 
be  assessed  at  its  full  cash  value  and  a^so  pexfonn  such  other  duties 
as  may  be  prescribed  by  law:  PmwUti,  fawswr,  That  tfw 
board  of  aqwiKMition  ihatthaiw  tfaiKtarilghalnnw— 


CONNECnOUT.^ 


Connecticut  makes  practiotlly  m  mtin  ■mpmnMm 
ol  state  from  local  taxation. 

TIm  atate  revenues  are  derived  principally  from 
%mm  levied  in  various  forma  on  insurance  companies, 
awnifi  ImmiIeb^.  rsilroadB,  cKiH'ms  rioinpoiiiBi,  WMnei- 
doil  ato^Ki  notflSy  bondsi.  anil  inlwritiiDoos. 

and  eolliictioii  of  taxes  on  in^via- 
uals  and  general  property  are  confined  primarily  to 
tile  town  government;  the  apportionment  of  public 
moneys  and  the  fixing  of  the  tax  rates  are  concerns 
td  tlfte  acliool  districts,  and  especially  of  city  govem- 

comtetwiwtwiMUL,  mpfisioiiB. 

Hiere  are  no  constitutional  provisions  in  Connecti- 
cnf  betring  expressly  on  taxationi  or  using  that  term. 
But  tiiO'  general  dedarationB  as  to  sqnaEty  ol'  ri^fts, 
•eeoiily  of  penon  and  of  ]ifopeity,  have  been  con- 
stnied  by  Hi^  courts  as  reqmring  eqiiafity  ol  taxation 
and  as  placing  certain  raatiietiinia  on  liio  «Boroioft  of 
the  power  of  taxation. 


directly  concerned  •with  taxation 


H)  fht  town  assesBOTB,  ana  ^eetad  aannally  for  a  term  of  three 
this  lav  doeS'  not  affiect  tomHi  idiidi  dect  Hbm  i 
terms,  nor  those ' 
requirements. 
pt)  fhe  ooDeclar  of  taxes  dected  at  : 
loT'Ono  year;  tnafevcaseaiortviO! 


t  ihft  following  sources: 


*  This  compilation  is  ( 

Heneral  Statutes  of  Cfl 

Public  Ar  ts  to  1913. 

Compilation  of  the  Revenue  Laws  by  the  tax  comminioner,  in 
two  parts:  Pkrt  I,  Local  revenues,  1912;  Fhit  II,  Stale  revwnMs, 
1907. 

tof  thstax't 


(3)  The  town  board  of  relief,  consisting  of  not  less  than  two 
more  than  five  members,  elected  at  the  annual  town  meetii^. 

(4>  lbs  tlb*m  boaid  of  wfosHHtieB,  compond  of  the  trcasnrar, 
comptroller,  and  tax  commissioner. 

(5)  The  sUte  tax  cammissinner,  i^nMatad  by  the  governor  fota 
torn  of  four  years. 

State  Revenues. 

a.  oenebal  pbopebtt  taxes. 

The  general  property  tax  is  primarily  a  town  tax, 
but  the  state  may  have  recourse  thereto  by  vote  of 
the  general  assembly. 

1.  Bam— 

In  the  event  that  the  gnenl  aaBembly  should  im- 
pose a  tax  upon  the  general  list  of  the  state,  the  prop- 
erty included  and  the  assessment  thereof  would  be 

the  same  as  for  the  town.  (See  Mimicipal  revenues, 
A,  1,  p.  47.)  The  general  list  of  the  state  is  made 
up  of  the  assessment  lists  of  the  to^ms  as  equalized 
bj  the  state  board  of  eqnaliutMin,  and  upon  this  Est 
state  and  oounty  taxes  may  be  imposed. 

The  state  levies  a  tax  on  sheOfish  grounds  not  in- 
cluded in  the  territory  of  any  town  at  the  rate  of  1| 
per  cent  on  the  valuation  made  by  the  ffh^tfiyh  oom- 
missionersi  who  also  collect  the  tax. 

2.  Rate — 

The  rate  for  state  pnrpoees  is  TOted  by  the  general 
aisanbly.  Itisthedntyof  tbesebctmMitol^the 
amount  of  taxoi  doe  thswiiwn  mpm  tibs  town  list. 

3.  CcilecHon — 

Collection  is  made  by  the  town  collector  as  for  town 
taxes.  If  any  town  fails  to  pay  its  portion  of  the 
state  tax  by  the  10th  day  of  November,  execution  is 
toissoeagidnsttheestateof  itssetectmonfor  thesum 
dn%  and  if  returned  mutirfed,  then  againii  the  in- 
habitants  ol  tiie  toif%  iriM>  mm  to  be  nimbiilMd  by 
thetonB. 


TAXATION  AND  REVENUE 


SYSTEMS— CONNECTICUT. 


46 


B.  TCfLL  TAXB8. 

Not  used  for  state  or  county  purposes.    (See  Mu- 
nicipal Revenues.) 

O.  TSS  niHKBITAllGE  TAX. 

Property  within  the  state  passing  by  deed,  grant, 
•devise,  or  gift  to  parents,  husband,  wife,  or  lineal 
descendants  or  legally  adopted  cliild  of  the  deceased 
person,  is  taxed  1  per  cent  of  its  value  in  excess  of 
$10,000;  property  passing  to  collateral  kindred,  or 
strangers  to  the  blood,  or  to  any  corporation,  volun- 
tary association  or  society,  is  tued  5  per  cent  of  its 
wbde  vabe,  if  the  Talue  exeeeds  $500,  provided  that 
property  passing  to  lineal  descendants  of  any  legally 
adopted  child,  the  wife  or  widow  of  a  son,  whether 
born  in  wedlock  or  adopted,  the  husband  of  a  daugli- 
ter,  whether  born  in  wedlock  or  adopted,  or  the  brother 
or  sister  of  the  decedent,  shall  be  exempt  to  $10,000. 
All  gifts  of  paintings,  pictures,  booin,  engravings, 
Ixonaes,  curios,  bri&«4»ac,  •xais  tloA  annor,  and  col- 
lections or  articles  of  beauty  or  interest  made  by  will 
to  any  corporation  or  institution  located  in  the  state 
for  free  exhibition  and  preservation  for  pubUc  benefit, 
and  all  gifts  made  to  any  corporation  or  institution 
which  receives  state  aid  are  exempt  from  the  payment 
•of  any  succession  tax. 

Win  an  estate  is  bequeathed  to  near  relatives  for  life 
with  remainder  to  collateral  kindred,  etc.,  1  per  cent  is 
deducted  at  the  beginning  and  4  per  cent  at  the  termi- 
nation of  the  life  estate.  When  the  life  estate  vests  in 
collateral  kindred  with  remainder  to  direct  heirs,  5 
per  cent  is  deducted  at  the  beginning  and  four-fifths 
is  letomed  to  the  persons  entitled  lio  the  rameinder 
at  the-tennination  of  the  life  estate. 

Shares  of  stock  of  all  Connecticut  corporations, 
regardless  of  their  physical  location,  are  taxable  when 
held  by  estates  of  deceased  residents  of  states  which 
likewise  tax  shares  of  stock  of  their  corporations, 
regardless  of  location. 

AH  execntom  and  admimstratoBB  aie  fiafole  for  all 
UMfircwnion  taxes,  witii  interest  at  rate  of  9  per  cent 
per  annum  from  time  when  taxes  are  due.  The  state 
imasmw  coUects  the  taxes  for  the  use  of  the  state. 

n.  ooBPCMuisrpoK  ^usm* 

Otoporate  property  of  domestie  and  f<»eign  ooi^ 
poratioiMB,  ^Hiose  stock  is  not  subject  to  taxation  and 
which  are  not  required  to  pay  a  direct  tax  to  the  state 
in  heu  of  other  taxes,  is  listed  for  taxation  in  tlie 
towns,  as  is  the  property  of  indiv-iduaLs. 

Railroads.— Railroad  companies  are  taxed  for  state  purposes  upon 
the  value  of  their  o^tal  stock  and  net  funded  indebtedness,  as 
detemdncd  by  the  state  board  of  equalization,  on  the  basis  of 
atatoOMnt  by  the  company .  The  stock  is  valued  at  its  market  value, 
■or  at  a  value  estimated  on  the  basis  of  earnings  or  property  used. 
Hw  bonds  amd  other  evitaoea  of  iadebledBeai  aie  vahwd  at  par 


unless  they  are  worth  le^s  than  par,  in  which  case  Ihoy  are  valued 
at  the  market  value.  The  value  of  any  bonds  or  other  obligations  of 
the  coinpaay  held  in  the  staking  funas  is  to  be  dednelwl,  also  ths 
cost  of  the  purchase  of  pn)p(!rty  other  t  han  it.s  own  road,  franrhuKis. 
and  its  real  estate  in  the  state  not  used  for  railroad  purposes.  This 
valuation  is  takm  as  "the  meanire  of  value  of  eodt  rsiboad,  its 
ti^ita,  frap'-'i'— .  and  prop^iy,"  aad  is  in  lieu  of  all  otlier  taxes, 
except  taJBSB  on  real  estate  not  used  for  railroad  purposes,  which  are 
deducted  from  the  taxes  calculated  on  the  sloc  k  and  debt  valuation. 
The  value  of  sndi  part  eC  the  funded  and  floating  debt  as  was  occa- 
sioned by,  and  of  any  stock  wlii(  h  wai^  issued  for,  any  part  of  the 
railroad  in  another  state,  or  steamboat  line  in  connection  with  the 
railroad,  is  deducted  ftom  the  valuation.  When  only  part  of  tlw 
ndhoadliesin  the  state,  the  company  pays  on  such  proportion  of  tlie 
valuatbn  asthe  length  of  its  road  lyingin  tlie  state  bears  to  the  entire 
length  of  road.  In  fixing  the  valuation  and  length  oi  line  in  the 
state,  any  bnnch  in  the  state  -wbiA  is  ef  less  than  one-fourth  ths 
average  value  per  mile  of  the  trunk  line  is  not  included,  but  is  esti- 
mated separately  at  its  true  and  just  value  and  taxed  at  the  rate  of 

1  per  cent  thereon.  The  statute  preecribea  the  rate  at  1  per  cent 
upon  the  above  vslnation,  to  be  paid  by  the  25tli  of  November. 

Street  railways  of  evsty  dwriipNon  are  Mibject  to  the  same  taaa- 
tion  as  railroads. 

Express  oonqModsB.— l^cpren  cooqiaaies  are  required  to  pay  a 
tax  to  the  state  of  5  per  cent  of  the  gross  receipts  witliin  the  state  for 
the  year  preceding  the  Ist  of  July.  This  tax  is  in  lieu  of  all  other 
taxes  upon  the  property  of  the  company  used  exdushwly  in  Uia 
eiqness  business.  It  is  payable  by  the  20th  of  October,  otherwise 
there  is  a  forfeiture  of  $500  to  the  state,  and  for  nonpayment  a  for- 
feitiue  of  double  the  amount  of  the  tax. 

Corp(»atioiK  coodnctiBg  ei^nss  fananess  wholly  <m  lines  ol 
electric  or  street  railways  within  the  siate  pay  to  the  state  a  tax  of 

2  per  cent  of  the  gross  receipts  for  the  year  preceding.  This  tax  is 
in  lieu  of  all  other  taxes  upon  the  property  of  such  compameB  used 
exclusively  in  the  express  budness. 

Tele<?raph  and  telephone  companies.— Telegraph  companies  are 
required  to  pay  to  the  state  a  lax  of  25  cents  on  each  mile  of  wise 
operated  intUn  Ihe  slate  on  J«ty  1.  Tskphone  compani-  s  am 
required  to  pay  to  the  state  a  tax  of  $1.10  on  each  telephone  trans- 
mitter (except  that  companies  having  one  central  exchange  and  90 
per  cent  of  its  transmitters  located  in  bbbw  town,  rfnU  pay  70 
cents oa  each  transmitter),  and  a  further  tax  of  88  centaon  each  mile 
of  wire  operated  witlun  the  state  on  July  1. 

These  taxes  are  in  lieu  of  all  other  taxes  upon  property  used  in 
th«  busoMSB,  bttt  My  teal  «lato  is  lUiia  to  tanlioa  in  Hw  town 
in  which  it  is  situated. 

Savings  banks.— Savings  banks  are  required  to  pay  to  the  state  an 
annual  franchise  tax  on  Uie  exoesBof  tiiefr  deporita,  oxdushre  of  am*' 
pfau  over  $80,000,  and  over  the  amount  invested  in  bonds  of  the 
state,  or  any  town  or  city  thereof,  in  aid  of  the  construction  of  any 
railroad  wUch  is  exempt  from  taxation,  and  also  over  the  amount 
invested  in  stodn  of  baate,  aatimial  banks,  and  trust,  insurance, 
investment,  and  bridge  companies  on  April  1,  1901,  and  still  held. 
The  rate  of  tax  equals  one-fourth  of  1  per  cent  of  the  amount  of  its 
dqiosits  remaining,  less  the  amount  of  local  taxes  on  real  estcto  in 
Oonnecticut.  The  tax  is  payable  one-half  by  the  20th  of  January 
and  onobalf  by  the  aoth  ol  July.  This  tax  is  in  lieu  of  all  other 
taxes. 

Odier  b*«^  and  tnMt  companies  having  savings  departments 
pay  the  SMM  las  on  aB  savh^s  deposits  as  is  required  cl  savingi 
bsnks. 

Insurance  compsaies.— Domestic  mutual  inmrsnce  companies 
(other  than  life  insurance  cximpanies)  are  reqinred  to  pay  to  the 
state  a  franchise  tax  of  one-fourth  of  1  per  cent  upon  die  excess  of  the 
total  amount  of  premium  notes  and  assets  over  unpaid  losses,  rssl 
estate,  bonds  of  dm  State,  or  any  town  or  dtydM^ 


AND  EEV£NU£  HYmmm^-ooMmcnicm. 


life  inmnnm  canqpiiiw  aro  vequiiiBd  to  pmy 
a  eiimilar  franchisie  tax  of  one-fourth  of  1  per  cent  on  the  total 
amcMmt  of  their  {wemiiun  notes,  and  on  the  market  value  of  all 
IWr  «ilMV  aiMritii,  jMacllBg,  Imnmivk,  Hkt  ■tmm  aimuiti  in 
A*  CM*  of  in  inmiance  compaalMl  above  mentioned,  and  if  in 
pat  a  stock  company  taiable  on  Hm  stock,  the  market  value  of 
the  aaseta  bekxigbig  to  tlw  stock  dqMitment.  Taxes  aro  payable 
if  iro  fMonace  compaiiieB  by  the  30lh  «f  tarawy  wd  by  Hie 
»companieB  by  the  25th  of  February,  and  are  in  lieu  of  all 
except  taxes  upon  real  estate  or  on  taxable 

and  of  double  A»  iMiiiBrt  of  ll»  iMt  tar  iiffi'Miant 
^  tiw  tiiM  limit. 

L — ^Insurance  companies  oi 
to  pay 


I  and  taxes,  or  the 
Onuiecticitt  companieB. 


Ml 


to  tiansact  busineBs  in  the  state  are  reqnirsd  to 
:  of  2  per  cent  of  the  gross  amowit  of  prancniM  feostwd 


investment,  and  bridge  company  ia  taxed  1  per 
value  of  said  sharas  im  October  1  on  the  basis  of 
I  Igr  1i*  oMponiliMi.  fk»  te  ia  piyilds' Mom  llw  Ivt  #17 
hf  the  corporation  to  the  state  traasuiw.  Hm  state 
I  to  tlM  towns  in  iriuch  the  stockholdeia  am  leaident  the  tax 
,  and  tbe  towns  make  the  appottiouBMite  to  taxing 
'  to  tiw  icMings  of  thor  rcaidenta.  Wonwiidant 
hank  stock  taxes  are  remitted  to  the  town  in  which  the 
:  is  located.  Taxes  on  other  mMresident  stock  are  kept  by  the 
■.  TW  1— n,t  of  tmm  pM  hf  tta  ■ecqw—tlBn  m  ito  nal 
tein  ConnedlMliaiiAlCted. 

in  action,  bflttds,  and  notes  may  be  exempted  from  fur- 
'  taatotiam  by  tile  payment  to  the  state  treasurar  of  a  tax  of  2  per 
i  the  iacnimlne  thereof  for  iiw  ysan,  or  for  a  greater  or  leaa 
at  the  rame  rate  (4  mills  per  annum),  and  a  certificate  h 
0ma  exempting  such  choses  in  acCimt  faom  all  taxation  in  the  state 


GbqxMBtions  and  brokers  engaged  in  negotiating  choees  in  action 
by  moitiageB  on  real  estate  situated  in  other  states  are  re- 
to  pny  a  tax  «f  1  par  Qtnt  on  the  aggregate  amonnt  of  all  sudi 
nda  in  tie  slate  during  the  preceding  yunr  to  Janu- 
1,  deducting  the  amount  of  bonds  exempted  by  pajrment  of 
4anU  tax.  CorpocatkniB  pay  thia  tax  January  20;  broken, 


•nMMii^  imlmn  Mthir 


^9*  IliMMlt 

,  eertificate  of 
'  year  thereaitM^ 


local 

I,  |1;  insane  ai^ylums,  $50 
vessels,  under  5  tons,  |2, 
i  tone,  10 cMto; deiMlioHM, iffi; oetoopatk.  f»; 

medical  registration,  $2;  pharmacist,  $2;  hunter's  license,  resident, 
fl,  nonresident,  flO,  alien,  |15 ;  to  opemte  moving  picture  madune, 

to  cMdi  lehsters,  $15. 
t-^  every  motoicyclo,  .ft;  lor 

motor  vehicle,  $5  for  firet  1,000  pounds  of  carrying 
i  12  for  each  additional  1,000  pounds  or  fiactional  part 
lor  molor  YviMo  opnatod  ior  Mm,  flO;  dealen, 
tH;  dealers  in  motorcycles,  |10;  all  othw  motor  vehicles,  50  cento 
tm  each  honsepower;  chaufifeur's  lioMMO,  92;  for  the  substitution 
af  lite  repwtimtwin  of  a  motor  veliicie  piwimsly  registered,  |2 ;  ex- 

Minal:*  lf«atyaaa  Ite  fee  shall  bo  il  ior  ondl 
lor  the  substitution  of  the  registration  of  a  motorcycle,  50  cento;  lor 
motor  vehicle  engine  tested  <m  the  highways,  $1;  the  reo«|pto 


am  ezpendod  for  tbe  maiatoMmco  of  tito  1 

direction  of  the  highway  commissioner. 

For  registration  of  airships,  |5 ;  license  to  opemte,  $2 ;  for  c 
tioB  mi  taste  of  appikaato  to  opemto,  not  to  exceed  |25. 

Charter  fam  Anm  corporations.— Fifty  cents  on  orary  |1,0M  of 
authorized  capital  stock  up  to  15,000,000  and  10  cents  on  every 
11,000  in  excess  of  15,000,000  for  all  coipomtions  under  geneml 
lawB,  bat  in  no  mm  km  ttmi  |M. 

Corporations  organized  under  special  laws  pay  $100  for  their  char- 
ter andatax  of  Hon  oachlMOOof  capitol  stock, but  in  no  cmo- 


fVir  copies  of  private  bills  there  is  a  charge  of  $5  per  legal  page. 

Hie  secretary  of  state  collects :  For  filing  copy  of  charter  of  foreign 
oaqtomtion,  |10;  for  filing  statement  of  foreign  coipomtian,  |6;ca^ 
tiieBte  of  nipnlMHMi  of  noijuiHwi  wittMt  capitel  otodt,  flO-, 
filing  aad  iimiaiiat'  dacmniH  S  tmm,  fl;  mk  tiMUmmi  yi^ 
Mcente. 

of  piianmcy  odlect  fem  for  registmtion  of  phar> 
96;  Imt  assistant  pharmacist,  $3;  registnticm  of  ceHlioil» 
from  another  state,  110;  for  annual  renewal  of  license,  |2. 
The  insurance  commissioner  collets  the  following  fees  from  in^ 

tion  of  policies  of  domestic  life  insurance  companies  and  secret  and 
fmtemal  societies,  1  cent  for  each  $1,000  of  insurance  valued,  and 
I  cart  ivoBcii  91,000  of  mivmmo  computed  on  amraities  and  pure 
endowments;  for  vahmtion  of  foreign  Ufa  companies  and  aocntand 
fraternal  societies,  same  as  states  impose  on  like  Connecticut  com- 
panies; filing  additional  papers,  25  cents;  certificate  of  valuation, 
iiigioiMtlMi,  orawtkorily,  ti;  CMlllod  copy  of  Ue—o,  02;  copy  of 
report  or  certificate  of  condition  to  be  filed  in  any  other  state,  $10; 
filing  copy  of  charter,  $10;  certificate  of  authority,  $5;  surety  com- 
pnam  of  otkor  states— lor  filing  charter,  $10;  for  stotonent  prelim- 
inaiy  toadmimiM,  910;  for  annual  statement,  $10;  for  licaue,  9W; 
insurance  companies  of  other  countries — for  filing  copy  of  charter 
or  deed  of  settlement,  $30;  statement  preliminary  to  athnission, 

rate,  $2. 

All  fines,  forfeitures,  and  penalties  belong  to  the  state,  unlflm> 
olimwim  #qpeaod  of  by  law,  except  that  finee  impoaad  by  a 

tieo'of  thO'i 


r.  THE  INCOME  TAX. 

Than  ia  no  income  tax  in  CSonnoetiant* 

Hie  property  included  and  the  assessment  and 
flqnaliHitMni  aro  the  same  for  oonniy  aa  for  the  tmm 
taxes. 
2.  jBorti— 

The  eoaaly  tax  m  lo^NMed  upon  the  towns  in  pro* 
portkm  lo  tiwir  ■■wntmait  Bite  by  the  repreeentatiTea 

chosen  to  the  general  assembly  from  all  the  toum  ill 

the  county  and  the  senators  resident  in  the  ooan^ 
at  a  meeting  to  bo  called  by  the  county  commis 
sioners.    For  repairs  on  a  courthouse  or  jail,  not  to 
exceed  S600,  may  be  levied  by  the  county  conmiission- 
en  and  apportianed  among  tibe  UrniiB. 

CoUectioa  of  the  eoimigr  tis,  m  ef  lonni  Uamf  m 
made  by  the  town.    If  any  town  negate  to  pay  its 

county  tax,  the  county  treasurer  may  iss4ie  executioii 
against  the  goods  and  estate  of  the  inhabitants. 


TAXATION  AND  REVENUE  SYSTEMS— C0NNB5CTICUT.  47 


B»      AKD  P.  FOUL,  DnOOlSAXCaB,  MSm  OOBPORATION 

TAXB8. 

The  county  does  not  eham  in  the  poll,  inheiitance, 
or  corporation  taxes. 

E.  BUSINESS  TAXES,  LIOBITSES,  AND  IVBS. 

Ten  per  cent  of  the  moneys  collected  by  the  county 
commissioners  on  town  liquor  licenses  is  to  be  paid 
over  to  the  county  for  county  expenses.  Hie  lenuiii- 
der  is  to  be  peid  to  the  treasurets  of  the  rmpte^rm 
towns,  exeept  thai  in  New  Haven  County  5  per  cent  is 
paid  into  the  reserve  fund  of  the  police  department 
of  the  city  of  New  Haven  and  5  per  cent  to  the  fire- 
man's relief  fund  of  the  same  city. 

A.  cmmAL  Tmomaar  xaxn. 

Hie  town  is  the  unit  of  asseAwnent  and  taxatiiiii, 
and  property  assessed  for  towns  includes  that  of  every 
village,  boroqilliy  er  city  en^Hraeed  within  the  town 

limits. 
1.  Base — 

a.  The  property  included  and  exempt. — All  property, 
both  real  and  personal,  not  ex|«e8sly  exempt,  is  stib- 
jeettatiiietttc. 

(1)  Seal  estate  indodes  aU  sach  property  not  exempted,  as 

foUowe:  Land  and  building,  fisheries,  quarries,  mines,  and  ore  beds. 

(2)  Personal  property  includes  all  notes,  bonds,  and  stocks  not 
imood  by  tiw  United  States;  mmeyB;  credite;  clwaw  in  action; 
TMmb,  except  registered  and  enrolled  sailing  vessels;  barges  en> 
gi^ed  in  trade  between  this  and  other  states,  and  registered  vessels 
winch  are  actually  engaged  in  foreign  commerce;  goods,  chattels, 

■tate. 

Mortgages  secured  by  real  estate  in  this  state  are  exempt  to  an 
omonnt  eqnal  to  the  ammasd  rtim  of  waA  real  eatate.  Fteoi^i 

mortgages  are  taxable. 

Property  situated  in  another  state  and  taxed  there  need  not  be 
Iktod  for  taxation  in  this  state,  bnttiiiapwwiaibndoea  not  apply  to 
loons  by  residents  to  nonresidents,  nor  to  foreign  railroad  bonds 
owned  by  residenta.  Stocks  of  foreign  coipaiatioiio  are  presumed 
to  be  taxed  in  the  state  in  which  such  cocpomtioiM  are  located. 
Money  or  vmperty  afCtnaUy  invaated  in  merphaniWaing  or  mam- 
iacturing  outride  the  state  need  not  be  listed. 

The  jMToperty  of  certain  corporations  which  pay  a  direct  tax  to  the 
■tate  in  lieu  of  other  taxes  ia  not  sab  ject  to  the  general  property  tax, 
and  tiw  dwioa  of  atock  in  corporations  which  are  taxed  on  the  corpo- 
imte  property  are  not  taxed  to  the  stockholders  individually. 

The  whole  property  of  every  corporation  organized  under  the  law 
of  tiw  atateiihomitodkiaiwt  liable  to  taxation,  and  which  is  not 
required  to  pay  a  direct  tHC  to  the  state  in  lieu  of  other  taxes,  and 
the  whole  ptupotty  in  tiie  state  of  foreign  corporationa  is  liable  to 
taxation  tiw  waw  asthe  property  of  infividnals. 

So  much  of  the  deposits  of  any  savings  bank  as  were  invested  in  the 
shares  of  capital  stock  of  any  bank,  national  bank,  trust,  insurance, 
investment,  and  bridge  company  on  April  1, 1901,  and  otill  held, 
■re  not  taxed. 

(3)  Exemptions  in  addition  to  public  property  are:  Buildings  or 
parts  thiweof  occupied  as  colleges,  academies,  churches,  public 
■chooihwima,  or  faiflimariea,  and  land  a^NUtenant  to  such  infirm- 
aries; parsonages  to  the  value  of  $5,000;  real  estate  of  scientific, 
literary,  benevolent,  or  ecclesiastical  societies,  or  public  or  char- 


itable institutions;  cemeteries;  property  to  the  amount  of  |3,00O 
of  any  pensioned  soldier,  sailor,  or  marine  of  the  United  States  dia- 
abledinaervioe;  tiw  aaaw  of  blind  persons;  property  to  tiw  amoont 
of  $1,000  of  every  resident  who  has  served  in  the  Army,  Navy, 
Marine  Ckvpe,  or  Revenue  Marine  of  the  United  States  in  time 
of  war,  if  honorably  discharged,  or  of  the  wife  of  same;  prop> 
erty  to  the  amount  of  $1,000  of  the  widow  or  widowed  mother 
of  the  above,  and  of  pensioned  widows,  father.'^,  and  mothers  of  the 
above;  wearing  apparel  of  every  person  and  family,  not  includiog 
watebes and  jeweby,  not  exceediBgf25;  bomdhold  fmnitoie  totiw 
value  of  $500;  fanning  tools  to  iho  value  of  flOO;  produce  of  farms 
in  the  hands  of  the  {voducer,  including  coiti^  calves,  and  lamb^ 
fuel  and  proTinona  for  the  use  of  tiw  family;  swine  to  tiw  ^mhw  of 
$50;  poultry  to  tbe  value  of  $25 ,  sheep  and  Angora  goats  to  the  vahw 
of  $100;  cash  not  exceeding  $100;  private  librariefl  and  books  not 
exceeding  $200;  all  public  libraries;  musical  instruments  not  ex- 
ceeding f25;  aU  mnsfcal  instramente  in  Anrchea;  aU  fire  appap 
ratus,  with  the  buildings  for  the  shelter  thereof;  tools  of  mechanico 
tothe  value  of  $200;  any  horse  used  on  parade  or  in  military  aervipe 
by  the  owner  or  his  son;  all  fishing  apparatna  to  tiw  valoo  of  fiO^ 
the  stock  or  property  of  agricultural  societies;  stock  or  securitioo 
issued  to  build  a  church;  all  property  of  any  hospital  receiving 
state  aid;  funds  of  Grand  Army  posts  used  for  charitable  purposes; 
bonds  of  tiw  state  of  Oouwetkmt,  if  spodaUy  so  provided;  bonds 
ot  towns  or  cities  issued  in  aid  of  certain  railroads;  the  funds  and 
estate  of  Yale  University,  Sheffield  Scientific  School,  Trinity  Col- 
1^,  and  Wesleyan  Uidversity,  but  not  real  estate,  the  amnml  in- 
come of  which  exceeds  $6,000;  bonds,  mortgages,  or  invested  funds 
of  any  church  or  ecclesiastical  society  not  exceeding  $10,000,  but 
the  total  exemption  including  real  estate  is  not  to  exceed  $20,000 
in  any  one  eass. 

Tree  plantations,  in  land  not  exceeding  $25  per  acre,  not  less  than 
1,200  trees  to  the  acre,  when  the  trees  have  grown  to  an  average  <d 
6  feet,  are  exempt  for  a  period  of  20  years.  Also,  any  tractof  landot 
ov«r  Ma  acss  planted  to  tmss  of  at  least  1,200  to  the  acre,  ia  exempt 
for  not  more  tiwn  20  y<eaa»  as  kag  as  sadi  tnct  is  oontlaiwd  as  a 
woodkt. 

Ismd  for  mimicipol  water  sopply  is  exM^  whon  tiw  inhsbitante 

of  the  town  in  which  the  land  is  situated  have  the  same  privileges  to 
use  and  do  so  use  the  water  supply  upon  the  same  terms  as  the 
inhalutanto  of  the  municipality  supplied. 

Bonds,  notes,  and  other  choses  in  action  may  be  exempted  from 
local  taxation  by  payment  of  the  4-mill  tax  to  the  state  treasurer. 

In  the  year  1910  and  quadrennially  thereafter,  all  property  ex- 
empt from  taxation  is  to  Iw  listsd  and  a  vaitts  phosd  «psa  it  by  tbe 
assessors  of  ths  ssiwul  twwm.  Hw  tax  rnmmiatiw  is  to  pnbMA 
this  report. 

h.  Assessment — ^The  town  assessment  serves  for 
state  and  county  taxes  as  well.  While  inhabitants  of 
cities  and  boroughs  are  taxed  for  town  purposes,  they 
may  abo  have,  nnder  thdr  ehartem,  an  independent 
aaaeflement  and  tax  lisi  for  purely  munictpal  pnipoeee. 
In  some  cases  this  local  list  is  made  from  the  grand 
list  of  the  town  in  whicli  the  borough  or  city  is  situ- 
ated; in  some  the  municipal  assessors  make  new  and 
different  lists ;  in  others  town  and  city  are  consohdated. 
But  in  all  cases  the  town  assessment,  or  what  corre- 
sponds to  that,  is  complete,  and  the  town  liatB  (taken 
together  make  up  the  list  for  state  pnrpoaea  of  aU  the 
property  taxable  tiurein.  The  town  aaooaomcnt  is, 
with  few  exceptions,  made  By  the  town  assessors  as  of 
October  1 .  Each  resident  of  the  town  must  furnish  the 
assessor  with  a  verified  list  of  all  his  taxable  property 
1  at  its  present,  true,  and  actual  valuation.    If  the 


TAXATION  AND  REVENUE  SYSTEMS-<K)NNBariCUT. 


teicpayer  fails  to  make  out  his  list,  the  aaaeasors  are 
to  do  it  for  him,  adding  10  per  cent  to  the  valuatioii 
as  a  penalty.  Persons  not  returning  lists  may  be  ex- 
amined by  the  assessors,  and  for  refusal  to  appear  may 
Im  fined  an  amoiml  not  exceeding  $1,000.  Konresi- 
denl  oiineiB  ef  tan^ye  piopOTty  whkk  m  in  any  one 
mrnm  wtma.  montlis  in  the  year,  are  roqwred  to  file  a 
list  of  such  property,  but  no  penalty  is  attached  for 
noncompliance  with  the  act.  Taxable  property  is  to 
be  assessed  at  its  full  and  actual  market  value  except 
iMiw  Tesedb,  which  are  assessed  at  a  valuation 
«9iial  to  tbflir  n«l  «aiiiin0B  for  the  year  preceding, 
and  iaiida  iiid  ae|ianitolotB,whiehara  tobeae(inthe 
1Mb  at  Hmw  avwag^  pMflwi  and  aetual  Tatuatiini. 

The  property  nl  triiwtn        mmmmimftmmmm^  im^am^fim^ imWUCP 

^■wmt  cf  goods  on  hand  during  the  year,  is  aasessed  in  the  town 
iilrlidi  their  buaiiieflB  is  carried  on.  Merchants  are  aeseesed  also 
«i  acconntB  noit^nMv. 

Indebtedness  of  a  resident  of  the  state  to  another  lesidient,  not 
•Bcured  by  mortgage  on  land  in  this  state,  may  be  deducted  from 
llto  liM  iMoperty  irf  tlw  debitor  if  ]ilM»d  in  the  list  of 
Wsdsduetioamiit  Im  madwbjrtte  boaid  of  lelief ,  and  only  in 
case  tlte  list  was  duly  given  in,  and  only  to  the  extent  of  the 
asMnd  'valnaliiMi  at  the  pnqperty  ioe  which  the  indebtednea  was 

The  shares  of  stock  in  national  banks,  trust,  insurance,  invest- 
ment, and  bridge  companies  are  asaesaed,  as  explained  above,  by  the 
imm  bomi  «i  cvHiaaiiaaaiidtMGedMtiwnieof  1  porcmitoii  the 
Mtlietvaliie.  ttepoowda«flfebteaiedialribiitedtothet0iM 
and  by  them  to  the  taxing  diiMicts,  in  proportian  to  the  number  of 
Aarai  owned  in  each  town  or  district,  the  taxes  on  nonresident 
Stock  accruing  to  tlM  toiim  vhim  llM  iMiak  is  locatod. 

Except  for  real  estate,  the  property  of  railroad,  express,  tele- 
ipsph,  and  telef^one  companies,  and  all  the  property  al  nvings 
teaka  and  of  Oto  Hvings  departiamti  of  flte  Imka  mA  trust 
companies  are  assessed  by  th«  atote  boaid  of  mpmSSmtbm  and 
taxed  for  state  purposes  only. 

CmpmiAmBr  donestic  and  foreign,  which  do  not  jwy  taxes  to 
^  rtato  in  lieu  of  other  taxatioB,  an  ■■■■■d  mi  liMir  paoperty 

are  indi vid  uak  Stockholders  of  a  corporation,  the  whole  pn^ 
tttyof  tvhich  is  assessed  in  its  name,  are  not  to  be  asseeaed 

Water  [>ower  Is  assessed  as  incident  to  the  machinoy  iriiich 
If  i^eimted  by  it.  When  waterworks  are  located  in  other  towns 
Iftsa  mhm  power  is  used,  the  land  occupied  by  such  plant  is 
iw  iM  i  a  to  the  owner  at  tt»  aiwwga  ■iiiw  i  il  mitmHiim  of  imptmtd 
ftvmin^  land  in  said  town. 

Mwrtgages.— Money  loaned  on  interest,  secured  by  a  mortgi^e  on 
iMl  «rtKto  in  tiM  stote^  vilh  an  agroeBMiit  Ihst  lie  b«nowe^ 

the  taxes,  is  not  taxed  (cm  the  credit)  to  the  extent  of  the 
■■■■■«!  il  value  of  the  mortgaged  land.  But  the  excess  of  the  loan 
ii  luced  udMm  tiie  kndor  resides;  where  there  is  no  agreement  for 
4to  boRower  to  pay  the  tax.  the  credit  is  ■hhimiuiI  enly  wtun  flie 
■lil  estate  is  situated.  Mortgi^ee  on  real  estate  la  oOmt  itates  aie 
Used  as  personal  property  to  resident  holders. 

c.  Equalization. — ^The  board  of  relief  in  each  town 
Imts  appeals  from  the  valuations  of  the  assessors  and 
m^fuMam  and  adjoits  the  Tahiatbns  on  the  assessment 
liiiif  l^  linvn;  HmayimsraaiiaTaliialionBandaaBeaa 
pnaons  and  property  omitted  by  the  anesaoia.  It 
may  also  reduce  the  list  and  make  certain  dednetions 
for  indebtedness  where  lists  have  been  duly  ^ven  in. 
An  appeal  lies  from  the  board  of  relief  to  the  superior 
courl  of  the  eonnty. 


The  state  board  of  eqnaliaaiion  equaliMa  batwaan 

the  towns  to  maka  1^  tb»  giMBal  fist  <rf  the  ateta. 

2.  Rate— 

The  amount  of  taxes  to  be  raised  is  determined  in 
the  annual  town  meeting,  and  the  selectmen  of  the 
town  make  out  rate  bills  with  the  proportion  which 
each  indrridoal  k  to  pay  according  to  the  assessment 
fial.  WImb  any  town  n^ecta  to  yote  the  necesBaxy 
taxes,  its  seledmen  may  aaliia  a  late  bSl  for  Uwaaina 

3.  Collection — 

Town  taxes  are  payable  within  one  year  after  they 
are  laid  and  are  collected  by  the  town  collectors.  Col- 
lectors may,  if  necessary,  levy  on  chattels,  realty,  or 
nttadi  body  of  delinquents.  The  lien  on  real 
«atate  attacbas  ftm  Ootobtr  1  in  tiia  year  praviooa 
to  «hal  in  iHMi  Ilia  taana  baeena  doe. 

B.  POIX  TAXS8. 

All  males  between  the  ages  of  21  and  60  yeaiay 
excepting  as  otherwise  specially  provided  by  law,  are 
liable  to  pay  a  personal  tax  of  $2  for  town  and  state 
taxes  in  Uen  of  a  poll  and  commutation  tax.  This 
tax  is  dna  and  payable  annually  on  March  1,  and 
failure  to  pay  may  be  puniaiiad  by  impiisonment. 

Persons  exempt  include:  Students  in  edlafoa  aad 
incorporated  academies;  active  members  of  all  fire 
departments;  engineers  and  members  of  fire  depart- 
ments, having  served  five  years;  honorably  discharged 
field  and  staff  officers  or  any  officer,  musician,  or  pri- 
▼ata  wlio  has  patfonned  military  duty  during  the 
preceding  year;  honmably  ^sdiaxged  members  of 
militia  who  have  served  five  years,  and  ax  ad^am 
or  sailors  of  the  United  States.  Mayors  and  alder- 
men or  selectmen  can  abate  the  tax  at  any  *iw»^  fof 
indigent  sick  or  infirm  persons.  ^ 

o.  m  nnamAtHm  tax. 

The  towns  and  oitias  do  not  share  in  the  inbatw 
itanootax. 

D.  COBPOKATION  TAXES. 

The  state  remits  taxes  collected  on  shues  of  stock  in 
state  and  national  banks,  and  trust,  insurance,  invest- 
ment, and  bridge  companies  to  those  towns  and  to 
those  dtSes  which  are  consoUdated  with  the  town 
gOTanmiMnts  in  which  the  ownan  reside.  The  state 
abo  ramita  taxes  on  nonpawdant  ateek  of  natifmal 

banks  to  thetownin  wliielitebii^kliMaAad.  OBaa 

State  Rarennas,  a,  d.) 

K.  BimiirBss  TASxs,  ucmrsBs,  and  wmaa. 

The  following  are  collected  annually: 
Lodging  houses,  $10;  auctioneers,  discretionary  with  town; 
pawnbrokers,  $10  to  $50;  csUbHiaaa,  dfaeratioittry  with  town; 
junk  shops,  $2  to  $10;  itinerant  vendors,  local  license,  $25;  mater- 
nity hospitals,  rate  to  be  determined  by  town;  bicycle  side  paths, 
iO  eenti  t»  «1;  dqgs  tai  «adi  anle  or  spa>ed  female,  $1,  and 
25  cents  for  registration;  for  eedi  unspayed  female,  $5,  and  SB 
cento  for  regiatiatton;  keaari  Beeaie,  |26  for  10  do^  ISO  for  over 


TAXATION  AND  REVENUE  SYSTEMS— DELAWABE. 


49 


lOdogi;  license  to  collect  birds  for  scientific  purposes,  $1;  second- 
hand stores,  $2  to  $10;  liquor  licenses— sale  of  spirituous  liquors, 
towns  of  over  3,000  inhabitants,  $450;  other  towns,  $250;  ale,  beer, 
sad  wine  only,  1260;  rapatri>Ie  liotols  and  wholesale  grocers,  not 
lem  *an  $150;  druRRista— to^vTis  over  5,000,  $12;  tofwna  leas  than 
5,000,  $10;  distilled  liquors  and  alcohol,  $50. 

These  taxes  are  paid  to  the  county  commissioners 
for  licenses  in  towns  and  cities  which  vote  in  favor  of 
such  licenses.  license  fees  are  paid  ow  to  tlie  town 
with  a  deduction  of  10  per  eant  for  county  pttiposea. 

Upon  petttion  of  20  or  more  legal  voters  or  tax- 
payers in  a  town,  not  residing  within  the  city  or 
borough  limits  in  such  town,  special  districts  for  fire, 
sewer,  and  other  purposes  may  be  organized,  which 
have  power  to  levy  and  collect  taxes  for  specified  pur- 
poses. 

Towns  may  form  school  districts  which  have  power 
to  levy  taxes  for  various  school  purposes  upon  the 
property  in  the  district.  Polls  are  set  in  the  Kst  at 
$100  eadi.  District  taxes  are  laid  on  the  assessment 
list  of  the  town  as  corrected  for  the  purpose  hy  the 
town  assessors.  There  are  no  restrictions  on  the  rate 
of  school  levy,  except  in  towns  including  within  their 
limits  cities  that  provide  for  schools. 

The  state  comptroller  distributea  from  the  income 
id  the  sdliool  fond  and  other  state  fimda  to  the  town 
treasureis  $2.25  for  eaeh  child  batwaen  4  and  16 
years  of  age. 

Certain  towns  having  a  valuation  of  not  over 
$2,500,000  may  receive  from  the  state  fund  a  further 
sum,  providing  the  town  exprads  annually  $26  per 
pupil  based  <m  the  tkYem^  attendance. 

The  "town  deposit  fund"  of  money  derived  from 
the  United  States  is  deposited  with  the  towns  and  the 
income  applied  to  public  schools. 

IVxeign  iBflmaace  companies  were  required  to  pay  a  tax  of  2  per 
ceatof  the  gross  premiums  receivefl,  less  return  premiums  and  can- 
oeHatfens.  Noninoome  producing  buildings  and  the  land  upon 
whidi  Hiey  stand,  to  the  vatae  of  $l»000,  owned  by  any  duudi  or 
jaompagMtod  cami>><aee*iag— Pfiitimi  wmfi  mmfilMA  fmm 


tion.  Provision  was  made  for  the  classification  and  taxation  of 
woodland,  and  forest  plantations  formerly  exempted  wete  again 
subjected  to  toation.  The  oomMrcial  iBotor-Tehicle  McenM  was 
changed  to  read  "$7  for  1,000  pounds  or  fractional  part,  and  $3  for 
each  additional  thousand  pounds  or  fractional  part  over  400 
poimds. ' '   Dealer's  licoise,  $50. 

The  taxation  of  express,  telegraph,  cable,  telephone,  and  car 
companies  "w-as  placed  on  a  basis  of  gross  earnings,  as  follows:  Ex- 
press companies,  2  per  cent;  telegraph,  cable,  and  car  companies, 
3  per  c«it;  telc^iione  oompaaiM,  4  per  cent;  these  taxes  to  be  in 
lieu  of  all  other  taxes  upon  property  used  in  the  businiM,  butaiqr 
real  estate  to  be  assessed  and  taxed  where  located. 

The  rate  of  taxation  of  railroads  and  street  lailways  w»s  itlMi 
from  10  to  11  milk  for  the  years  1913  and  1914.  The  j-ergonal  or  poll 
tax  was  declared  due  and  payableon  February  1  instead  of  Ifaicb 
1  of  each  year. 

The  inheritance  tax  was  dutnged  to  read  as  followB: 

Property  passing  to  a  parent,  husband ,  v,-ife,  or  any  lepally  adopted 
child  or  lineal  descendant  of  the  decedent  is  exempt  to  the  extent 
of  $5,000;  on  all  amounts  in  excess  of  $5,000  and  tip  to  flOO.OOO  the 
tax  »  1  per  eent;  in  excess  of  $100,000  and  up  to  $900,0110,  2  per 
cent;  on  all  in  excess  of  $300,000,  3  per  cent. 

Property  passing  to  the  wife  or  widow  of  a  son,  the  husband  of 
a  daughter,  or  tSie  biollier  or  rister  of  full  or  half  blood  of  tiie  dece- 
dent is  exempt  to  tlie  extent  of  $3,000,  on  all  amounts  in  excess 
of  $3,000  and  up  to  $100,000  the  tax  is  1  per  cent;  on  aU  in  excess 
of  $100,000,  3  per  cent. 

AU  other  beneficiuiea  are  exempted  up  to  $500  and  taxed  5  per 
cent  on  all  in  excess  of  $500  and  up  to  $100,000;  and  G  i>er  cent  on 
all  in  excess  of  $100,000.  The  tax  in  all  cases  is  levied  on  tlie 
amounts  in  excess  of  ^  exemptaons  and  noton  tiw  wfacde  estate. 

In  taxes  on  mortgaged  property  have  been  paid  by  the 
morlgifee  he  m  aititled  to  recover  the  amount  before  relessing 
title. 

nmteraal  benefit  aocieties  pay  ananmalliGenaeoCISenidinHaiHM 

fees  to  the  insurance  commissioner. 

County  conunifiuoners  were  authoiiaed  to  issue  liquor  licenses 
to  nnttBurbotalafora  periodof  not  exceeding  fonr  moatiis  tern 
June  1  of  any  year  upon  the  recommendation  of  a  majority  of  the 
legal  voters  of  the  town  in  which  situated.  Bowling  alleys  were 
chissified  as  mercantOe  estabUriunenla  and  iHMd  as  audi. 

Special  authority  was  given  to  cities,  towns,  and  boroughs  to  pro- 
vide for  sprinkling:  stre^  With  oil  or  water  and  to  aaaess  costs  to 
abutting  real  estate. 

Tbe  following  state  licenses  and  lees  were  estoWiiJied: 

License  to  bottle  water  for  sale,  $10;  to  practice  c^twpafliy,  |2. 

Examination  fee  to  practice  midwifery,  $15;  to  practice  (^pioin- 
etry,  $10;  and  issuance  of  certificate,  $5. 

Banks  and  trust  companies:  For  fding  list  of  ^noUloIders,  $10; 
and  dntrter  fee  of  «1  for  eadti  $1,000  of  authorized  capital  stock. 


DELAWAfiE.» 


The  state  derives  its  revenues  from  corporation 
f;n4  inheritence  taxes  and  from  fees  and  licenses  on 
yaiious  occupatioBs.   Th^  ia  no  ati^  levy  on 

general  property. 

The  counties,  cities,  and  hundreds  depend  upon  the 
general  property,  inheritance,  and  poll  tuxes.  The 
type  of  property  tax  is  an  old  one,  including  a  valuar 

1  This  cominlatum  is  derived  mainly  fnan  the  following  sources: 
A  summary  of      revenue  and  tax  laws  contuned  in  State 

Revenue  and  Taxation  Commission  Report  of  1909. 
The  Laws  of  Delaware,  being  the  session  laws  down  to  1913. 


tion  of  ground  rentals  and  an  assessment  of  oeftain 
classes  of  property  at  statutory  values.  Many 
important  classes  of  personal  property  are  exempt. 

Delaware  has  practically  complete  sepai'ation  of 
state  and  local  taxation. 

A.pecafiari<y  of  the  revenue  laws  of  I\  lawaro  is  tlie 
existence  of  special  laws  providin;^  f  >r  th;^  taxtition  of 
certain  corporations,  such  as  raihuads  and  hanks, 
individually,  or  commuting  their  taxes  on  special 
terms.  Tliesc  special  taxes  are  quite  numerous,  so 
thxA  no  attempt  has  been  made  to  list  them  al  in 


42649°— 14  4 


TAXATION  AND  BEVENUE  SYSTEMS-DELAWARE. 


A  ^iufliiliiil  ntmilMr 


■19  died  to 
|ilaiOB  ill  'tiio 


CKUISIXrUTIONAL.  PBOYI8IONS. 


1.  AH  taxes  shall  be  luufonn  upon  the  same  class  of  subjects 
the  territorial  limits  of  the  authority  levying  the  tax,  and 
be  levied  and  collected  under  general  laws,  but  the  gomni 
wmy  by  general  ham  mumpt  from  teMtinii.  Miefc  jvopert y 
in  tlie  opinion  of  MM  pMNsl  mmaMj  viU  l>«t  praiMto  the 


Sm.  ft.  1k»  gamai  aawniMy  skail  provide  lor  tevying  and 
collecting  a  capitation  tax  from  every  male  q|||||lM|  <if  tlw  state  of 
sfB  of  21  years  or  upward;  but  such  tax  totMCoUsctod  in  any 
tWB  be  muloRii  throui^ionl  tlwt  cownlgr,  mi  inch  capita- 
ffcm.      AeD  be  Md  ean^iMlmij  fa  the  'Conitgr  in  vMdi'  II M 
cvdlected. 

Sac.  7.  In  all  asBeasments  of  the  value  uf  leal  estate  for  taxation, 
ttw  vein  of  the  land  and  the  vil«e  «i  bvdldii^  aad  iiB^^ 
■lenls  thereon  shall  be  included.  And  in  all  assessments  of  the 
natal  value  of  real  estate  for  taxation,  the  rental  value  of  the  land 
and  the  rental  value  of  the  building  and  the  impravementB  thereon 
riiall  be  included.  The  fbfcgoing  proviaoDa  of  fhie  aectkii  riiall 
apply  to  all  assessments  of  the  value  of  real  estate  or  the  rental 
value  thoreof  for  taxation  for  state,  county,  hundredt  school,  munic- 

amcu  iz. 

Bm  C  Shares  of  the  capital  stock  of  corpoiationa  created  under 

without  this  state,  shall  not  be  sul 
:  or  henefter  to  be  made. 


Wm*  S.  Provided,  ThaA  *  *  *  all  real  and  personal  property 
■led  lBradioolpuipaea%  where  the  tuition  is  free,  riiall  be  exempt 


OFFICEBS. 

most  diroctil^  concerned  with  taxation 

(1)  Theatatetreamrer,  elected  for  two  yean,  who  collects  moat  of 

^  tlit"dMe  of  iSbm  peaee,  elected  in  each  eowtgr  tmm  %mm  'Of 

iw  the  state. 

(S)  The  levy  coiBFtk 

hfttM 

■r  years,  supervises  the  work  of  assessment 
1^  The  aasesBovB.  one  elected  in  each  hundred  for  a 


of  two 


(5)  The 
die  levy 

(S)  The  hetii  el  levMoa  of 
fMBd  of  the  aHHor  wd  tm 

annually  by  the  county  levy  court. 

(7)  Collector  of  state  revenue,  appointed  by  the  governor  for  a 
i—  at  iiiur  vaanL  to  i«  atetaUMuite  as  to  noDtftv  anibliiii 


tte  for  each  dktakt, 
t  el  the 


A.  OBimtAL  PBOPKBTT  TAXES. 

Ahhottgh  the  state  has  apparently  nut  surrendered 
iamuMy  its  riglit  to  we  thii  (aac,  il  Is  nol  mod  at 
11        OMdi^  B0ff0iiaia) 


».  TOLL  TAXn. 

Not  used  for  state  purposes.  (See  County  ReT- 
ernzes.) 

■c. 


All  property  in  excess  of  9S00  in  vahie  passing  by 
wHly  grant,  deed,  or  gift,  to  take  effect  at  the  death  of 

the  donor  or  grantor,  other  than  to  the  husbaad  eir 
wife  or  to  the  lineal  descendants  or  lineal  ancestors  or 
adopted  child  or  children  of  the  donor,  is  subject  to 

the  following  tax: 

If  paaung  to  a  brother  or  sister  dcocendant  thereof  of  decedent, 
1  percenlof  thevahie;  toalwoiherorBisterwdeKendanttheraitf 
of  the  fiathor  or  mother  of  decedent,  2  per  cent  of  the  value;  to  a 
brother  or  sister  or  descendant  thereof  of  the  grandfather  or  gcead- 
mothtf  of  decedent,  3  per  cent  of  the  value.  To  all  other  ooUateml 
hefae  ot  ataasan  of  the  hiaed,  S  per  eaat  of  die  vahie  fliswof, 
except  that  property  passing  to  or  for  the  use  or  benefit  of  or  in  trust 
for  any  charitable,  educational,  or  religious  institution,  or  to  cities 
or  towns  for  public  improvements,  ihellaoC  be  subject  to  this  tax. 
AU  taxai il|ee» to Ihii pmvkim aia fcr lha hMsilt  Md ewellhe 
state. 

This  tax  is  a  lien  upon  the  estate  until  paid  and  is 
due  and  payable  within  13  months  from  the  granting 
of  letters  testamentary  or  administrative.  There  is 
no  provision  for  any  discount  for  prompt  payment 
or  hr  inlenel  in  eaae  of  delay. 

D.  COBPORATXON  TAXES. 

(1)  Specific. — The  Farmers'  Bank,  one-fourth  of  1  per.owtpv 
annum  on  paid-up  capital.  The  Bank  of  Delaware,  onu  loailh  ei  1 
per  cent  per  aamun  on  paid-up  capital,  and  oo  surplus  orer  SS  per 

cent  of  paid-up  capital.  The  Bank  of  WilmiogtfHi  and  Brand  ywine, 
one-fourth  of  1  per  cent  per  annum  on  paid-up  capital.  The  Bank 
(rf  Smynm,  one-fourth  of  1  per  cent  per  annum  on  paid-up  capital. 
Tia  VaioB  Bank  of  Delaware,  one-fourth  of  1  per  cent  per  aaanaoa 
paid-up  capital.  The  Delaware  City  Bank,  one-fourth  of  1  per  cent 
per  annum  on  paid-up  capital.  The  Bank  of  Milford,  oie-fourth  of 

wiiiigton  A  BaltimoeaBlANVii^eBataMllb  el  1  ywlalyviMaiMa 

OB  paid-up  capital. 

(2)  RaUnad  and  steamboat  passenger  tax.— Every  person,  cor- 
pewtWi,  etc.,  engaged  in  canymg  pawsengeri  by  steam  power  oa 

land  or  water  is  required  to  pay  a  state  tax  at  the  rate  of  10  cents  i 


soldiers 


included.  Companies 


TUs  tax  waa  hdd  to  be  vnooiiatitntioiial  so  far  aa 
mlmtate  twvil  waa^oBeaned,  and  witlt  other  taxea 
eomnnitad  as  Jujiwii  hAfw, 


TUm  Wilmington  City  Railway  Co.  is  exempt.  All  railroads  other 
than  the  Philadelphia,  Wilmington  &  Baltimore  Railroad  Co., 
whldl  is  allowed  to  commute  this  tax  by  an  annual  payment  of 
913,000,  may  Ukawise  ccmunuto  tta  tax  by  aa  aaaaal  payaMBi 
bearing  the  same  ratio  to  their  gross  receipts  from  paaengcr  traffic 
which  $13,000  does  to  that  of  the  Philadelphia,  WB^Sftoa  A  Balti- 


(9)  Net  eendnp  tax.— All  raiboads  and  canal  ocmqianiee,  domesr 
tie,  doing  business  in  Delaware,  are  required  to  pay  10  percent  on 
the  net  earnings  in  Delaware,  this  amount  being  that  proportion  of 
the  total  net  eaniBfi  whkA  the  adksfa  fti  Daiaaan  k  ef  Oa  total 

mileage. 

(4)  Baihoad  companies  taxed  under  (3)  pay  annually  for  each 

iff,|St&;  freii^eMr,ilO. 


TAXATION  AND  REVENUE  SYOT 


^DELAWARE. 


51 


(5)  Eailroad  and  canal  companies  taxed  under  (3)  pay  an  annual 
tax  of  one-half  of  1  per  cent  on  the  actual  cash  value  of  eveyy  share 
of  capital  stock. 

The  following  railroads  are  allowed  to  conunute  all  of  the  above 
taxes  for  the  following  amounts:  Maryland,  Delaware  &  Virginia 
Railway  to  pay  $500;  Delaware,  Maryland  A  Virginia  RaUway, 
91,000;  Wilmington  &  Northern  Railway,  $5,000;  Dekwaro  Rail- 
way, $25,000;  Baltimore  &  Philadelphia  RaUway,  $30,000;  Phila- 
delphia, Wilmington  &  Baltimore  Railway,  $50,000.  The  taxes 
«nd«  (2),  (8),  (4),  and  (S)  are  nwrdy  suspended  in  so  far  as  the 
above-named  railroads  are  concerned,  and  the  above  specific 
amounts  paid  in  lieu  of  all  state  taxes. 

(6)  Banks,  state,  national,  and  savii^  and  every  loan  and  trust 
company  pay  a  tax  of  one-fifth  of  1  per  cent  per  annum  on  their 
capital  stock,  surplus,  and  undivided  prafitr^  which  is  in  lieu  of  all 
■tote  taxes  except  franchise  taxes. 

(7)  Insuance  cmnpanies.— Lile  insuanoe  conqMnies,  2  per  cmt 
perannum  on  frross  premiTiins  Ippp  return  premiums  and  reinsurance. 
All  other  insurance  companies,  1^  per  cent  on  gross  premiums.  All 
doBMStic fire inMuaneecompsnies, 9100 aaoraidly.  DeiawueStete 
Grai^  Mutual  Fire  Insurance  Co.  i.s  exempt.  Foreign  guarantee 
and  casualty  companies,  li  per  cent  on  premiums.  All  payable 
to  insuiance  commisrioner  for  use  of  state. 

(8)  Telegmph  companies,  incorporated  before  1899,  pay  annually 
60  cents  per  mile  for  the  longest  wire  in  the  state;  30  cents  per  mile 
for  the  next  longest;  20  cents  per  mile  for  each  other  wire  in  the 

(9)  Telephone  companies.— Same  as  telegraph  companies,  with 
an  additional  tax  of  25  cents  on  each  transmitter  located  in  the  state. 

(10)  Productiaa  of  steam,  gas,  or  electricity  for  heat,  light,  or 
power  for  mle:  Such  firms  or  corporations  pay  a  tax  of  1  mill  on 
the  dollar  on  gross  receipts  of  the  next  year  preceding.  New  com- 
panie»  forming  pay  $50  for  lees  than  a  year. 

(U)  Express  companies,  incorporated  before  1899,  6  per  cent  of 
gross  eamii^  in  the  ■t«to»«ad.in  additioD,  a  licanse  fee  of  9250 
annually. 

(12)  Other  coopaniee,  annual  fraadiiee  tax.— Every  telegraph, 

telephone,  cable,  or  electric  light  company;  or  company  organized 
for  the  distribution  of  electricity,  heat,  or  power;  or  oiganized  for 
the  piurpoee  of  producing  or  dietribuUng  steam,  heat,  or  power; 
every  express  company  not  owned  by  a  railroad  company  and  riot 
otherwise  taxed;  every  company  organized  for  the  production,  dis- 
tribution, or  sale  of  gas;  every  parlor,  palace,  or  sleeping  car  com- 
paay;  every  ofl  or  pipe-line  company;  every  life  insurance  com- 
pany; every  fire,  marine,  live  stock,  casualty,  or  accident  insurance 
conqiany,  except  mutual  fire  insurance  companies  which  do  not 
imo»  poUeiea  on  tiie  stock  plan,  hereaftw  incorporated  under  the 
hvae  of  this  state,  shall  pay  an  annual  tax  for  the  use  of  the  state  by 
vay  ai  a  license  for  its  corporate  franchise.  This  tax  is  based  on  a 
nportmadetoAe  secretary  of  state  Aowhig,  among  otto  things, 
tin  receipts  within  the  state.  The  rate  is  1  per  cent  of  the  gross 
receipts  in  the  state  for  telephone,  telegraph,  cable,  and  express 
companies;  two-fifths  of  1  per  cent  dt  gross  earnings  for  electric  heat 
campaaiBS,  etc.,  together  with  4  per  cent  on  all  dividends  in  excess 
of  4  per  cent ;  three-fifths  of  1  per  cent  of  gross  earnings  for  pipe  lines ; 
three-fourths  of  1  per  cent  of  gross  premiums  for  insurance  companies 
Other  than  me;  fltree-foniths  of  1  per  cent  on  surplus  of  life  insurance 
companies,  together  with  a  franchise  tax  of  thirty  one-hundredths 
of  1  per  cent  on  gross  premiums;  1^  per  cent  on  gross  receq>t8  of 
perior  ear  companfas. 

(13)  DOTiestic  mercantile,  manufacturing,  and  miscellaneous 
corpnratians  (Mfganized  after  March  10,  1899,  and  doing  less  than 
50  per  cent  ci  their  business  in  the  state,  pay  annually  a  franchise 
tax,  aa  foDowi:  When  the  antfaorised  aif^  is  imder  925,000,  95; 
between  $25,000  and  $100,000,  $10;  between  $100,000  and  $300,000, 
920;  between  $300,000  and  $500,000,  $35;  between  $500,000  and 
91,000,000, 950,  and  925  <m  eadi  $1,000,000  in  e»^  of  91,000,000: 
Provided,  That  where  companies  show  that  they  have  not  engaged 
in  any  busineea,  one-half  of  the  above  cates  are  to  be  cfaaiged,  but 
in  no  case  less  than  $5. 


These  corporation  taxes  do  not  apply  to  railroad, 
canal,  or  banking  corporations;  purely  charitable  or 
educational  associations;  savings  banks;  cemetery  or 
religious  corpoiationB;  maiittfactiiring  or  nuniiig  <3or> 
poraticHUi. 

Fteeign  insonnoe  otmiponieB.—- These  taxes  are  collected  by  the 

state  treasurer  on  the  basis  of  a  report  filed  with  the  secretary  of 
state.  There  is  also  a  general  retaliatory  tax  against  all  foreign  cor- 
porations. 

Ifanafactorara  pay  license  taxes  based  on  amount  of  real  and 
personal  proper^  naod  by  th«n.  (See  Business  taxes,  licenses, 
and  fees. ) 

E.  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

(1)  Collected  generally  by  the  clerks  of  the  peace,  for  the  benefit 
of  the  state:  Inns  and  towns,  to  sell  liquor,  less  than  1  quart,  to  be 
drunkontheptemises,9300intownaof  10,000OTOver;  under  10,000, 
$200.    Inns  or  taverns,  special,  to  sell  less  than  1  quart,  to  be  drunk 
off  the  premises,  $25  additional.    Retuler,  to  sell  liquor,  not  less 
than  one-half  gallon,  to  be  drank  <^  the  premises,  $100;  to  sell 
not  less  than  1  quart,  to  be  drunk  off  the  premises,  $25  additional; 
druggists,  to  sell  liquor,  not  over  1  quart,  to  be  drunk  o££  the  premises, 
$20.  Peddlers,  on  foot,  950,  payable  quarteiiy;  1  horse, 950;  2  hones, 
$75;  each  additional  horse,  $25;  with  vehicle  and  1  or  2  horses,  $100; 
each  additional  horse,  $50.   Fruit  peddlers,  with  cart  and  1  horse, 
$25;  2  horses,  $35;  each  additional  horse,  9W.  Tbaendot^cioffeet 
or  tea,  $B0  exhca.  Ifanufacturers  peddling  their  own  goods  amdain 
the  state,  persons  selling  the  produce  of  their  own  land,  vendors  of 
oysters  and  fish,  and  soldiers  and  sailors  of  the  Civil  War  are  exempt 
PeddleiB  of  tin  or  JapHi  wares  mtii  one  or  more  hoaMS  hot  no  oait, 
$10;  one  or  more  horses  with  cart,  $20;  nonresident,  $100  extra  for 
each  county.   Most  of  the  licenses  for  peddlers  apply  oaiy  in  Kent 
and  Sussex  Countiea.  Merchants,  wholesale  or  retaU,  if  purchaaes 
iorthe  ptevioBB  year  amoonted  to  $1,000  or  less,  $6;  if  over  91,000, 
then  10  cents  per  $100  extra.    Women  are  exempt  if  purchases  are 
under  $1,000.  Merchants,  half  yearly,  $5.  Auctioneers,  $10  (soWieri 
and  aaikn  of  Civil  Wvr  eaeeapt  from  this  license);  broken,  9MiO; 
juggler,  $25;  conveyancer,  $10;  if  receipts  under  $100,  $5;  doctors, 
including  osteopaths,  $10;  special  license  for  transient  doctors,  $100 
extra;  dentists,  $20;  eating  houses,  $25;  htwyecB,  fit;  photagraphen, 
99);  real  estote  agents,  950;  resident  owners  of  stallions  and  jacks,  $10; 
nonresident,  $20;  veterinarians,  $10;  bicycle  and  tricycle  nulways 
and  revolving  swings,  $50;  razzle-dazzle,  $25,  and  haunted  swings, 
920;  oooelable,  95,  for  three  yean;  aonrewieBt  catching  chuneaad 
terrapins,  $50;  opening  oysters  for  export  where  the  capital  invested 
is  $500,  930;  persons  buying  game  for  sale,  920;  shipping  game  for 
profit,  except  geese  and  ducks,  9600;  life  iwaaiaiica  wawiieiiieB  col- 
lecting weeidy  premiums,  $50;  distillers  of  spbteaous  liquors  from 
grain,  fruit,  or  fruit  juices,  $500;  agents  of  foreign  insurance  com- 
panies, 926;  oyster  catchers,  $5;  in  certain  places,  $20;  boats,  92.50 
per  ton.  In  cwtahi  i^aces,  bos^s,  9$  JO  pa- ton,  93.50  for  each  man 
tonging.    Menhaden  fishing  boats,  flOO.   To  practice  optometry, 
$10;  wholesale  liquor,  $600;  liqnor  ttMrdbant,  $200;  pool  table  or 
bowling  aUey,  for  first,  915;  each  additional,  910;  retoiien  (wkom 
principal  place  of  business  is  outside  of  state"),  when  cost  of  goods 
exceeds  $5,000,  $10  and  10  cents  for  every  $100  in  excess  of  $5,000; 
•  •  *  for  brewing  liquors,  5  cents  for  every  31  gallons  biewad, 
^m>«^iie  hiMinesB,  9809  antil  fhet  day  of  June  neact  ensnittei 
manufacturers,  $5  and  one-half  of  1  per  cent  on  statutory  value  of 
real  and  personal  property,  including  machinery;  gypsies,  $300; 
sale  of  deadly  weapons,  $25;  circus  (within  2  toiki  of  <aty  havini^ 
population  over  50,000),  9300;  otherwise,  $100;  theater  or  moving 
picture  shows  in  cities  over  50,000,  $100;  in  cities  of  less  than  50,0(»0, 
925;  amusement  park,  $500;  merry-go-round,  and  other  amusements 
of  fike  nature,  9^;  any  other  aauMNnent  for  pn^  92S;  undertskerB, 
$1;  to  carry  concealed  weapons,  $2. 

In  New  Castle  County:  Pawnbrokers,  $25;  junk  dealers,  $15; 
Pttllman  Co.  may  pay  $300  in  limi  of  manufMiCBren'  llcenae;  hadk- 


TAXATION  AND  REVENUE  SYSTEMS— DEIiAWARB. 


,  $15;  wagon  with  more  than  1 
and  1  hone,  ISS;  with 


dm,  on  foot,  $10;  wagon  and  1 
kotM»,«25.  Foot  peddler,  W 

Ikcretary  of  state.— Certificate  ol  incoriwimtion,  10  cente  fcv  «adi 
MMO  of  capital  atock  authorized,  in  no  case  less  than  $10;  certificate 
«f  increase,  10  cwli  per  $1,000  of  increase,  minimum,  $5;  cooaoli- 

t,  10  cwta  per  11,000  beyond  llift  total  amtlMKiaed  oipilal  aM 

I  corpora tionp  consolidated,  in  no  case  les«  than  $20;  in  all  casee 
tile  amount  of  capital  stock  exceeds  $2,000,000,  the  fee  is  5 
Il,i0»  ia  mim»  of  18.000,000;  dinohitkn,  dwnge  of 
iM—tw  w  docnase  of  capital  stock,  $10;  all 
ewtiicateB,  H;  MMml  of  existence,  $20;  certificate  of  incor- 
hy  privatB  act,  |W  if  capital  stock  is  $50,000  or  lees, 
^ani.  m  contK  for  omIi  'additional  |1,000;  foniin  corponitiQBa  cwtii- 
Cate,  $50;  i<vuing  certificates  in  private  case  under  preat  seal,  $2; 
■sal  of  office,  $1 ;  for  copying,  2  cents  per  line;  receiving,  filing,  or  in- 
deziiiK  certificattt,  daoraoa,  apiaMOBte,  «tc.,  portaiiiiiig  to  corpoim- 
tion.4,  $2;  for  appeala  for  eonmiiitatioD  of  fieanciiia  tax,  including 
filing  necessary  certificate,  f7;  for  proceedincrs  of  reinstatemonf ,  $7; 
lor  filing  certificate  of  loraigii  corporations,  $10;  divorce  acts  and 
I  pcHainiag  to  tlie  acknoiwIedgBBMit  of  doeda,  tW;  for  eownia- 
ir\-  public,  $6;  justice  of  the  peace,  $6;  commissioner  of 
,  flO;  prothonotaries.  recorder  of  deeds,  register  of  wills,  clerks 
of  tlw  ]Mw»,  and  teift^dO;  deiita  of  oti^iaiis'  court,  $25;  and  in 
•dditioQ,  $10  for  commiaiwn  as  register  in  ckincery;  constableo  ap» 
pointed  by  governor,  $5;  attorney  general,  $10;  rwpstration  of  motor 
,13  (per  year);  operator  for  motor  vehicle,  $2  (per  annum); 
ofilonMtry,  nglBtiatioD  fae,  |1; 
iM,  10;  to  pracUce  dentistry,  examiaatte  Im» 
te,  $5;  marriasje  certificate,  $2. 


IB  HO' 


F.  THE  INCOME  TAX. 


a.  The  property  included  and  exempt. — AR  real  and 
IMnsonal  property  not  speciaDy  exempt  is  subject  to 
taaoition.   Ground  rents  are  included.    Many  impor- 
iant  dfannw  ci  ^pmmmal  property  are  exempt. 
Mono  «if  «iiiae  tanii,  hmmwr,  are  difined  for  pui^ 
I  of" 


,  in  addition  to  iiiri>iie  property,  are;  Tiw  pwipogty  qf 

ilmrches,  religious  societies,  colleges,  and  charitable  corporations; 
pwviaions  necessary-  for  the  use  and  consmnptiou  of  the  owner 
and  lab  iandly  for  a  year  (not  including  live  stock);  faurming  uten- 
iia;  tlw  wotidng  tools  of  medianico  or  manufacturers;  tlie  imple- 
■Mnti  ol  a  penmn's  trade  or  profession;  stock  on  hand  of  a  manu- 
iKstnaar  or  tsadeaman;  household  furniture  other  than  plate;  grain 
and  tlie  puMfaee  of  land;  wearing  appaiel;  ready  OMney;  goods, 
ware-,  and  merchandise  imported;  and  vessels  trading  from  any 
part  of  iSbm  atate;  charitable  homes  f<H-  reformed  women  to  tbe 
aaiue  of  tSSgOOO;  hmm  for  incuiables  to  tbe  value  of  ftSkilO; 
»"  raot  imams;  inroperty  used  for  purposes  ol  carrying  on  aet- 
lands  and  buildii^  of  incorporated  colle<!:e  fratev- 
I  to  value  of  $10,000;  lands  and  tenements  of  Young  Women'a 
'ataon  to  value  of  |2S,000. 
Sliares  of  stock  in  domestic  corporations,  which  are  owned  by 
penons  or  corporations  without  the  state  are,  1^  tlw  constitution 
«xwp4  from  taxation.  (SeeC!onititutional  piovliiiii,  Aft.  IX.) 

Bailraad  property  within  tiie  ligiitof  way  is  teduiically  exempt, 
aa  railroads  are  taxed  otberviae  lor  alsiB  purpoam. 

h.  Asmmment. — The  asscs^ent  is  made  by  the 


local  or  "hundrod 


on 


but 


tbey  may  nqiiire  stataBMBii  fnm  tlM  ovmr  of 

property.  Frsttdulent  returns  an  fobjeel  to  S  pen- 
alty of  $40,  and  refusal  to  make  returas,  to  a  penalty 
of  $10  and  the  doubling  of  the  assessment.  Evasion 
after  assessment  is  punishable  by  a  fine  of  $30  and 
a  doubling  of  Uie  assessment. 

Hie  iMiMinont,  wUoh  »  made  every  fourth  year, 
must  be  oonqileted  by  Jannaiy  1.  Hm  kat  one 
in  1900. 


Inoda  and  lmiMlnga  ttflnan  an  gamgnij  onca  evaity  towt  yn§ 

at  their  tnie  value  in  money  Tlomes  and  lots  in  cities,  etc.,  aie 
assessed  on  the  basis  of  annual  rental  at  $100  for  every  $12  rental 
plus  any  excam  of  trae  vahw  tharaovar.  Rents  are  assessed  by 
the  aoMBBor  in  eacb  hundred  at  the  lata  of  $100  for  eadi  IB 

received  and  are  assessed  to  the  persons  receiving  the  same. 
Tenants  may  pay  the  taxes  on  rents  and  deduct  the  same  from 
remtadue. 

Personal  property  is  assessed  once  every  four  years  by  the  asses- 
sors of  the  hundreds,  and  the  roll  is  corrected  annually  to  include 
new  arrivmia,  new  acqntritiona  of  property,  and  penons  who  have 
come  of  age,  wi&  conaqMndiag  dedtictioos.  Silver  pbta  ia  rti- 
Ued  at  $1.10  per  ounce.  In  practice  but  very  little  personal  prop-' 
arty  i»  assessed  for  the  general  property  tax.  (See  Municipal 
SevamMB.) 

An  annual  a-^^essment  is  provided  for  in  Wilmington  hundwd* 
The  assessor  is  paid  by  fees  allowed  by  the  levy  court. 

c.  Equalization. — The  levy  court  reyises  and  coi^ 
rects  the  asaeaament  list  and  equalises  all  amiisoinmnlfi. 

2.  Rate— 

The  levy  court  shall  annually  calculate  and  settle 
the  amoonft  of  tbe  road  the  poor  tax,  and  the 
oounty  tax  and  af^MMrtaon  the  same  among  the 

hundrads  at  a  certain  rate  per  $100  of  assesnnents. 
The  road  tax  is  ]MyaUe  in  ummmj  only  and  can  not 

be  commuted. 

3.  Collection — 

Taxes  are  collected  by  the  collectors  in  each  hun- 
dMff  under  wairant  ol  the  levy  court.  They  are 
payable  on  demand  af tar  tin  laeoBd  IWdwf  in  Oo- 
tober;  and  if  not  paid  within  10  days  after  demand, 
may  be  collected  by  distress  and  sale  of  personal 
property.  If  the  amount  of  personal  property  is  not 
sufficient,  they  revert  on  real  estate  and  tenements, 
and  if  that  fail,  the  individual  may  be  imprisoned. 

On  all  toans  fsM  before  the  1st  day  of  October 
there  is  an  abatement  of  5  per  cent;  befbiv  December 
1 ,  3  per  cent.  On  all  taxes  unpaid  on  Uto  1st  day  df 
January,  5  per  cent  penalty  is  added. 

The  collector  nmy  recover  taxes  in  an  action  of  debt. 

The  collector  is  paid  by  fees  allowed  by  the  levy 
ooorl,  not  to  «x«9eed  8  per  cent  of  collection. 


The  levy  court  is  to  levy  a  capitation  tax  on  every 
nude  citiaen  of  the  county  21  years  of  age  or  over, 
sndh  tax  to  be  not  more  than  $1.25  nor  less  than  2S 
cents,  the  same  to  be  unitonn  llitoa^kHit  die  eoimly 
in  which  it  is  levied. 


TAXATION  Jam  BSVBNUB  SYSTEMS— DISTEICT  OF  COLUMBIA, 


C,   D,  AND   E.     THE   INHERITANCE   TAX,  CORPOttATION 
TAXES,  AND  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

Tlie  inheritance  and  corporation  taxes,  as  well  as 
most  of  the  business  taxes,  licenses,  and  fees,  are 
reaerrad  for  the  state. 

The  county  receives  a  fee  of  $1.50  for  each  liquor 
license,  of  which  thedorkof  the  peace  receivesone- third. 

Clerks  of  the  peace,  for  issuing  any  license,  charge  a 
maximum  fee  of  50  cents,  which  reverts  to  the  coimty. 

MtniioiPAL  Betuhjsb. 

The  revenue  ayalem  of  thedflee  is  siin  ilar  to  that  for 
the  counties  and  requireis  no  special  description.  In 
many  cities,  however,  horses  and  mules  are  subject  to  a 
per  capita  tax.  Local  laws  and  customs  which  author- 
ize this  and  other  special  taxes  contribute  to  make  the 
general  property  tax  almost  whoUy  (me  on  realty. 

^edfied  cities  are  aa<lioriaed  to  levy  on  pnblie  util- 
ities  franduse  taxes  at  rates  specified  in  the  statutes. 
A  city  may  likewise  be  authorized  to  levy  certain  busi- 
ness taxes  and  licenses.  The  statutes  authorize  special 
improvements  in  designated  cities  to  be  paid  for  partly 
by  special  assessments  levied  on  the  property  abutting 
the  improvement. 

School  Revenues. 

The  schools  are  supported  by  the  state  school  fund, 
which  is  made  up  of  money  derived  from  various  in- 


vestments in  bank  stock,  railroad  bonds,  etc.,  and  an 
appropriation  from  the  state  treasury,  as  well  as  by 
a  counly  levy  and  by  special  school  dlstiict  levies. 
The  receipts  from  tavern  and  marriage  Uoenses  ac- 
crue to  the  school  fund. 

The  school  districts  may  borrow  money  and  levy 
any  tax  sufficient  to  pay  interest  and  provide  for  a 
sinking  fund  to  repay  the  loan. 

UBBOBLATSOfS  AITBCTINO  RBVSNUE  LAWS:  1913. 

CkmpanieB  operating  branch  stoiee,  warciioufles,  or  diOxibo^Bg 
places  within  the  state,  which  ha\'e  their  prinfipal  plarep  of  bud- 
neoB outside  the  state,  are  required  to  pay  lor  each  comity  aa  annual 
license  tax  of  flO,  and  ia  additioa  at  the  nte  «f  10  oenti  for  mA 
$100  in  excess  of  $5,000  cost  mfaw  «f  good%  oMidisiMiise^  or  ote 
property  received  for  sale. 

Manufacturers,  except  producers  of  alcohoiic  liquors,  steam,  gas, 
or  electricity,  and  fimn  products  for  home  consumption,  pay  far 
each  factory  an  animal  license  tax  of  $5  and  ^  of  1  per  cent  of  the 
gross  receipts  of  the  preceding  year. 

Animal  registatian  fee  lor  notar  vehkleB  cha^ied  to  |S  and  of 
motorcycles  to  $3.  Hunting  licenac:  Rcpiflent,  ?1.10;  nonr-sident, 
$10.50;  fishermen:  nonresident,  $3.50;  fishing  boats,  $50;  law 
licensing  nonresidents  to  catch  clams  is  repealed;  dyenand  msumtM 
are  required  to  pay  an  annual  license  of  $10;  laundriea,  $15;  mer- 
cantile agenicef",  !?10;  menhadden  fiahinp  vessels  usinfr  purse  nets, 
steam,  or  other  power,  125  net  tons  and  less,  $100;  over  125  ions, 
$200;  sailing  veaselB,  $25;  tonnage  tax  OB  beats  engaged  in  tlw  oyiier 

business,  $3.50  per  ton. 

Marriage  license,  $3;  certified  public  accountant:  examination 
fee  and  certificate,  $25. 


DISTRICT  OF  COLUMBIA,' 


The  District  of  Columbia  is  a  Federal  municipal 
corporation  over  which  the  Congress  of  the  United 
States  has  supreme  legislative  control.  The  ezeeative 
powtr  ia  Twted  in  a  board  of  three  oommianoneis, 
appointed  liy  the  President  of  the  United  States. 
Congress  has  granted  to  this  board  power  to  adopt 
local  pohce,  health,  building,  and  other  regulations. 

The  District  derives  its  revenue  from  the  general 
property  and  special  corporation  taxes,  an  elaborate 
system  of  privilege  taxes  cm  various  oocnpationB,  and 
ijso  from  ai^ropiiations  by  Con^wss  from  mcmey  of 
Uie  United  States,  under  the  not  of  Jvm  11, 1898  ($0 
Stats.,  104): 

To  the  extent  to  which  Congress  shall  approve  of  said  estimates, 
Congress  shall  appropriate  the  amount  of  50  per  cent  thereof; 
tmA  ttereimiwiBf  SO  par  cant  «I  mA  ^ppiwed  estimates  Aall 

be  levied  and  jj  vpaa      tuallla  piopeHy  ia  Ike  Oiirtiiiet 

of  Columbia. 

'  This  compilatioD  is  derived  mainly  from  the  following  sources: 
The  Code  of  Law  for  the  District  of  Columbia,  compiled  by 
Wm.  F.  Meyen.  Washington,  Govenunoit  Printing  Office,  1911. 

United  States  Statutes  at  Large. 

Methods  of  Assessment  and  Taxation  in  the  District  of  Columbia, 
compiled  by  Dr.  William  Tindall,  1911. 

The  Qovenunent  of  the  Disteict  of  Columbia,  by  Walter  Fair- 
lalgkMi.  lMiii^{lQa,J«toBynie&Oo.,im 


OFFICERS. 


The  oihcers  most  directly  concerned  with  taxation 

are: 

(1)  Assessw  of  Hw  INettfct,  appointed  by  the  i 

(2)  Board  of  aHilHit  assessors,  composed  of  five 
appointed  as  a  permanent  board  by  the  commissioners. 

(3)  Assessors  of  real  estate,  composed  of  three  members  of  the 
board  of  ■winlant  mmmau,  derfgnated  by  the  asscmor,  for  liie 
assessment  of  real  estate. 

(4)  Board  of  personal  tax  appraisers,  composed  of  the  aasessor 
and  two  assistant  assessors,  designated  by  tiie  aifwwr  far  tbe 
assessment  of  perscmal  propwty. 

(5)  Board  of  equalization  and  review  of  real  estate  asseasmente, 
and  board  of  personal  tax  a{>peals,  composed  of  the  hve  assistaat 
■wnmmw  Mill  ttin  Minninr  irfim  aiia  m  rhahmaim 

(•)  OaBectaraf  tHnaeftbeDirtrict. 

DURHUOr  j^EVBHIJKS. 

A.  onmnaL  ntoaPBRTr  taxss. 

1.  Base — 

a.  The  pro  pert  tj  included  and  eximpt. — Property, 
real  and  persomd,  is  subject  to  t.ixation  except  as 
specially  exsmpted.  There  is  no  delinition  of  real 
and  personal  property  for  purposes  ei  taxation. 

Exemptions  in  addition  to  public  property  are:  Cluiidies;  insti- 
tottimoC  poi^  diarity;p«diSicHl>iarie^ 


ii         TilXAtlOlf  AMB  MUfBlllim  gYSTBai&--BISfRlC!T  OF  COLUMBIA 


!  piurpoaes,  not  for  public  gain;  cemetoies;  real  and  peracmal 
.  itr  of  foraign  pfv«nuMBli;  Otoranm  Art  Buili^  Hm 
Soldier?'  Home  and  grounds  actually  occupied  by  ouch  buildingB; 
penooal  p(<(^>«ty  of  all  Ubiary,  benevolent,  charitable,  and  ad- 
mme.  iuBlitiitiana,  not  candncted  for  private  gain;  Ubnries, 
idiofdbooks,  wearing  MpjpmA,  funily  pottraiti^  bouMthoid  aid 
other  belongings  to  $1,000;  also  all  household  effects  of  persons  in 
public  service  which  are  taxed  elsewhere.  There  are  abo  a  num- 
*'  '  «f '  mU.  aoto  Hi  ~ 


k  JkmmmmL—MmA.  estate  is  MiBemed  triemdiiny, 
lieg:iiinin<]r  in  1896,  mt  moit  lew  tlum  tip«>-thifda  of  its 
true  value  by  the  assessors  of  real  estate  in  the  name 
of  the  owner  or  trustee  of  owner  thereof.  The 
aaeeaeinent  is  to  be  comideted  on  or  before  the  first 
Ifomiagr  of  Jannaiy  in  eadi  tlurd  year  and  return  of 
tiie  aaiiie  made  to  tlie  aaeeeBor.  AnniidSy  the  board 
of  real  estate  aeseeaoei  list  and  assess  aU  new  pmp- 
«f%r  subject  to  taxation,  also  im|nt>Teinenis  of  ffiOO 
OmPir,  and  deduct  from  the  assessment  any  property 
damaged  or  destroyed.  The  law  provides  for  the 
numbering  of  squares  and  lots  for  the  purpose  of 
It  and  taxation,  and  imposes  vpm  the  oom- 
Hie  ^ig^  of  nuiioii^  waik.  leootd. 
Bnonal  ptofMrty  is  assessed  ainnt%  by  Hie  boaid 
of  pefsonal  tax  appraisers  at  its  iak  cash  value. 
Ev«ry  person  or  corporation  is  required  to  fill  out, 
nder  oath,  a  schedule  of  personal  property.  Failure 
In  make  returns  results  in  a  penalty  of  20  per  cent  of 
~  valuation, 
gmeral  mevdiandiie  are  amewed  on  this 
stoek  in  trade  dnring  tbe  year,  and  botel 
companies  and  ptofliatoci  of  liotcis  on  fains  of 
tibor  furniture. 

c  Equalization. —Real  estate  values  are  equahzed 
by  the  board  of  equalizatbn  and  reviewed  in  every 
AMI  yaar  when  tin  aasemnMnt  h  'made.  After 
^ppvofil  %  'tib  oommiiiioiiecB,.  Him  aMsesunent  'is 
Hm  basis  of  taxation  for  the  cmsning  thiae  yearn, 

Hie  board  of  personal  tax  appeals  amiBa%^ 
Ima  tile  aaseasment  of  personal  property. 


Hie  rate  of  taxation  is  uniformly,  throughout  the 
Bistrict,  li  per  cent  on  both  real  and  personal 
prop^y. 


Hens  am  eoHeeted  the  eoDector,  after  leeeivii^ 
ft«in      assessor  the  statement  of  the  amoont  to  !>e 


All  taxes  are  payable  in  May  of  each  year, 
but  one-half  of  the  real  estate  tax  may  be  paid  in 
Hoiember.  l%e  penalty  for  delinquency,  1  per  cent 
n  mmitib,  bigina  to  aeeme  Jiine  1.  Beal  estate  k  sold 
it  taiBea  'vnder  diraetion  of  the'  nrmmis- 
Ttiam  m  penonalty  unpaid  ^me  1  may  be 
coDBCled  by  dBstaaint  and  sale,  ,ai||;.:,alMi  by  loiy  on 
nal  property,  .if '.foods  .and.  'ChMteli  are  laiokiiis. 


B  AHD  C.  POLL  AND  INHBSirAMOl  TAJOi. 

There  are  no  poll  and  inheiitanoe  taxes. 

D.  CORPORATION  TAXES. 

The  law  provides  that  all  corporations,  other  than 
those  mentioned  below  as  specifically  taxed,  shall  be 
taxed  li  per  cent  on  the  assessed  valuation  of  their 
caftttal  stock,  lees  the  value  of  taxed  real  estate,  which 
is  to  be  aiipraised  by  the  board  of  penonal  tax  ap- 
praisers at  its  fidr  cash  Tahie,  but  bodbeis  companies 
which,  by  reason  of  or  in  addition  to  incorporation, 
receive  no  special  franchise  or  privilege  "shall  be  rated, 
assessed,  and  taxed  as  individuals  conducting  business 
in  similar  lines  are  rated,  assessed,  and  taxed." 

The  Tslue  of  all  real  estate  in  the  District  owned  by 
corporationa  is  deducted  tnm  the  asinniril  valuation 
of  the  capital  stock. 

As  trmtee  for  their  stockholders,  natimial  banks, 
all  other  incorporated  banks,  trust,  gas,  electric 
lighting  and  telephone  companies  are  required  to 
make  a  report  annually,  on  or  before  August  1,  to 
the  personal  tax  lypraisers  of  their  gross  earnings  for 
the  preoe^ng  year  ending  Jons  30,  and  pay  per  annum 
gram  eaainfi  tsxw  aa  follows: 


Natinaal  liaaiisaa  sH  nthsr  incflipissteJ  tanks  and  tniat  coat. 

panies,  6  per  cent;  gas  companies,  5  -per  cent;  electric  lighting  and 
telephone  companieB,  4  per  cent.  The  real  estate  of  these  com- 
ffsrfwkalw>  tmedaseOar  wi^tsinaieDhtriet.  Biiildii« 
aandhtioM pay  2  per  cent  on  their  gross  earnings. 

Btoeat  Tailroad  companies  pay  4  per  cent  on  their  groas  receipts 
"and  ottsr  tKKca  aa  provided  by  existing  law,"  nMMiing  that  their 
real  estate  shall  be  taxed,  unless  eximssly  exon^ted.  Insurance 
companies  pay  per  c«it  on  their  premium  receipts;  fidelity, 
bonding,  and  title  companies,  If  por  cent  on  gross  receipts;  saviqgi 
banks  having  no  capital  ■tock,  1^  par  cent  ea  tfii  wmmbI  efeaifiBi 
and  undivided  profits;  incorporated  savings  banks,  4  per  cent 
on  th^  gross  earnings,  leas  the  amount  paid  as  int^est  to  their 
Jspoiitw.  TlMWMhfaigtoalfaikatCSo.  iatBxed4pflrcentonflie 
*     from  coadniteaatfcsriaedltyCoBgwaitobekMfct 


Licenses  are  required  for  busineeses,  trades,  and 
profeirions,  and  are  issned  «fw  the  htiid  and  offiM 
ssaloflhsaaMBiQr.  The  following  ficenseoMvannnal, 

Apothecaries,  $6;  athletic  grounds  (baaaball,  foodwO,  gdf,  pdo, 
race  track),  $20  per  week,  $5  per  day;  auctioneers,  $100;  automobile 
establishments,  $25  for  10  vehicles  or  less,  $2  for  each  additional 
vehicle;  autOBBobile  drivsei^  tt;  iataneWh  MhaliicaliMi  tnc  sal 
registration,  $2;  balls,  concerts,  entertainments,  $3  per  night; 
private  banks  or  bankors,  not  incocpocated,  $500;  baths  (Turkish, 
etc.),  MiMgii  ■■IrtMAMnwH.IW;  Ultfflal«,taO;  UDiaid  looms. 
$12  for  each  game  ^ble;  boaidisff  hooMS,  $1  for  eadi  room;  bowl- 
ing alleys,  boxing  and  fencing  schools,  gymnasiums,  shooting  gal- 
leries, $12;  brewers  and  brewers'  agenti,  $250  (after  November  1, 
1913,  this  license  iao|M«tt«o>  bat  jaeliaJ  noit  tekeiriklMileliq^ 
I);  tiwiif  Qaikiweiailiik  MFiiigi), HW; 


 diiliiii^ 


TAXATION  AND  B£VENUE  SYSTEMS-FLORIDA. 


66 


note  broken,  $8eih  building  centnMstonof  all  kinds,  $25;  carriages, 

omnibuses  for  hire,  $6,  drawn  by  one  animal;  $9,  more  than  one 
animal;  $9,  by  other  motive  power  (driver's  badge,  50  cents);  cai> 
riage  and  wagon  establishments,  $25;  catHe  deakn,  flS;  cigar 
deakn,  conlactMnery  establishments,  $12;  circuses,  $200  per  day; 
employment  agencies.  $25;  rlairvoyants,  fortunetellers,  mediums, 
pabnistB,  soothsayers,  $25;  commission  merchants,  secondhand 
dealers  of  aH  Irinds,  $40;  cook  Aops,  daiiy  famdies,  eating  houses, 
ice  fream  parlors,  oyster  houses,  restaurants,  victualeis,  $18;  dealers 
in  all  kinds  of  market*,  $5;  distillers  or  rectifiers,  $250  (unenforced); 
druggists,  $6;  exhibits  (agricultural,  art,  cattle,  floral,  food,  beiks, 
industrial,  mechaaical,  museums,  poultry,  side  shows,  etc.),  enter- 
tainment, lerture.  exhibition  halls,  fair?,  ramivals.  picnic  grounds, 
skating  rinks,  $100  per  annum,  $10  for  first  week,  $5  for  each  subse- 
quent week,  $3  per  day;  expkiaves.  kewsene,  $1;  florists,  $15;  fuel 
hucksters,  $5;  gasoline,  |5;  hotels,  $1  per  room,  with  a  minimum  of 
$30;  hucksters,  $12  per  vehicle;  investment  and  maturity  aasocia- 
tions,  $100;  land  and  improvement  companies,  $80?  laundries, 
flteUB  or  other  power,  $20;  hand  laundries,  $10;  livery  stables,  $25 
for  10  stalls,  $2  for  each  additional  stall;  liquor  dealers,  reUil, 
$800-  wholesale,  $300  (after  November  1,  1913,  $1,000  and  $500; 
beginning  license  year  1915,  fl,SOO  and  $800);  merry-go-rounds, 
$12  for  first  week,  $10  for  each  subsequent  week,  $3  per  day;  sight- 
seeing passrager  transportation  lines,  $6  for  each  vehicle  notex- 
^y^kig  10  passei«erB,  $12  for  over  10  passengers;  ptmSmkm, 
flOO;  podlllOT  125;  produce  dealers,  $12  for  each  vehicle;  slot 
machines,  $2  per  machine,  $50  for  unlimite<l  number;  theaters, 
$100  per  annum,  $20  per  week,  $10  less  than  1  week;  undertakers, 
$25;  Washington  Stock  Exdmage  (lor  aU  members),  $500. 

A  tax  of  $2  is  levied  on  dog^  the  leoa^  Inm  iHoeh  aie  pmd 
into  the  police  relief  fund. 

The  revenue  derived  from  fees  is  conpamtiTely  small,  the  nuMt 
t^fHrtrr*  itMns  bsing  municipal  court  fees,  building  permits, 
pafMBSi  le  Ite  sarvefor  lor  MTvioei,  and  motor  vehicle  tags. 

V.  IBS  nKxnoB  tax. 

There  is  no  income  tax  in  the  District  of  Columbia, 
o.  snoiAi.  tMMwmBMm 

No  property  except  that  belonging  to  the  United 
SUteSf  the  District  of  Colnmbut,  and  property  of 


fbre^n  legations  k  exempt  torn  aaMBRinento  for 

improvements. 

For  the  construction  of  sidewalks  and  the  improve- 
ment of  alleys,  and  for  the  setting  of  curbs,  abutting 
property  is  assessed  for  one-half  of  the  coat  of  andi 
work  pro  rata  aooording  to  the  linear  fiontage  of  said 

property.  . 

For  service  connections  with  water  mains  and 
sewers  the  benefited  property  pays  the  cost.  For 
laying  of  water  mains  tlie  rate  is  $1.25  per  linear  front 
foot  of  abuttino^  projxTty  and  for  laying  of  service 
sewers  $1  i>er  hnear  front  foot. 

For  opening  of  streets  the  whole  eost  is  aasoosod 
against  the  property  affected  if  such  cost  does  not 
exceed  the  benefit  conferred  upon  the  property  by  the 
opening  of  such  street.  Tlie  excess,  if  any,  is  to  be 
borne  and  paid  by  the  District  of  Columbia.  In  this 
payment  the  half-and-half  principle,  referred  to  above, 

does  not  apply. 

For  opening  of  alleys  the  ^^le  cost  is  assessed  on  the 
property  in  the  square  or  block  m  wiiieh  the  alley  is 
constructed  and  the  property  in  the  aqoares  or  blocin 

confronting  such  square  or  block. 

Provisions  are  also  made  for  assessment  to  pay  for 
removmg  or  securing  dangerous  structures,  removal  of 
insanitary  buildings,  inclosing  dangerous  wnihj  ete., 
removal  of  weeda,  diMBaes  of  lots,  and  abatement  of 
nnisanees. 

Street  raflways  are  aasessed  pro  rata  for  crossmg 
policemen  and  for  street  paving  within  or  for  2  feet 
on  either  side  of  street  railway  tracks. 

SoBocM*  Rbvbmum. 

There  are  no  separate  sources  of  school  revenue  ia 
the  District  of  Colnmbia.  M  aeiiool  expnwa  mm 
paid  from  the  general  fund. 


FLORIDA. 


The  revenues  of  Florida  are  derived  principally  from 
general  property  taxes  and  a  long  series  of  general  and 
special  taxes.  There  are  no  corporation  taxes  of  im- 
pcfftanee,  and  no  iidkerilaiMe  or  ineome  tax. 

CONSTrrUTIONAL  PROVISIONS. 
ARTICLB  in. 

Sec  20.  The  legislature  shall  not  pass  special  or  local  laws  in  any 
of  the  following  enumerated  cases:  •  ♦  ♦  for  assessBient  and 
csMeetfaneftMBaaiGrstrteandcowitypeipceea.  

>  This  compilation    derived  maiidy  hom  UlS  fallowing  aotirces: 

The  Revised  Statutes  of  Florida,  190S. 
The  Session  Laws  for  1907-09-11. 

A  compilation  of  the  Laws  for  the  Assessment  and  Collection  of 
Bevenne,  etc.,  by  A.  C.  Croom,  compti-oUer.  State  Printer, 
TaltaluMse,  Fla..  1907. 

Gmde  to  License  Laws  of  1907,  prepared  by  A.  C.  Ooom,  comp- 
troller.  Capital  Publishing  Co.,  Tallahasae,  Fla,  _ 

License  Law^  of  the  8M»«f  FkcMtt  IMS^  pMUbed  hf  W.  V. 
Knott,  comptroller. 


aw"f-¥  .iz. 


Sac.  1.  The  legislature  shall  provide  for  a  uniiwm  and  equal 
nte  of  taxalion,  aad  dnU  praacrilie  such  regulations  as  diall  secure 

a  just  valuation  of  all  property,  both  real  and  personal,  excepting 
such  property  as  may  be  exempted  by  law  for  muuiiipal,  educa- 
tional, literary,  scsentific,  rdigimis,  or  ctmritable  purposes. 

Sec.  2.  The  legidaiuze  shall  provide  for  raising  revenue  suflSdent 
to  defray  the  expenses  of  the  state  for  each  fiscal  year,  and  also  a 
sufficient  sum  to  pay  the  principal  and  interest  ol  the  existing 
indebtedness  of  tlie  state. 

Sec  3.  No  tax  shall  be  kn-ied  cxrrpt  in  pnrsnanrc  of  law. 

Sec.  5.  The  legislature  shall  authorize  the  several  counties  and 
incarpwated  dties  or  towns  in  the  stale  to  assess  and  impose  taxes 
far  county  and  municipal  purposes,  and  for  no  other  purposes,  and 
all  property  shall  bo  taxe<l  upon  the  principles  established  for  state 
taxation.  But  the  cities  and  incorporated  towns  shall  make  Aeir 
own  ■iiitiiiiiiii  iitii  far  i'Sff^r*'  purposes  upon  the  properly  wilMa 
thmr  limits.  The  l^-daturo  may  also  provide  for  l.n  \  in?  a  special 
capitation  tax  and  a  tax  on  licenses.  But  the  capitation  Ux  shall 
not  exceed  $1  a  year  and  dwU  beapplied  esdnslvi^tocomfllOB 


TAXAHON  AND  BEVENUE  HYmxm-¥lXm^ 


(An  "fl,  tee.  8k  pmili  tiM  kgUatnv  to 

t«ftfrii tax  a  prereqvtiite  lor  exorcise  of  the  Puffmge.) 
.  8.  No  pmmm.  or  ocxpMiiini  Bhall  be  relieved  by  any  court 
tnm  mm  pByoMOt  «f  a^jr  taK  Hm*  my  Iw  Megpl  at  iUegaUy  or 
iiRigiilariy  anened  mitil  he  or  it  shall  hAY^ 
bis  or  it8  taxes  as  aoay  be  legal,  and  legally  and  repnlarly  a»eseed. 

Sac.  t.  TlMre  riiall  be  exempt  from  taxation  property  to  the  value 
of  m  to  «vwyindoir  that  has  a  family  depend 
pM»  aHl  to  ever>-  penoa       haa^  .faat  •  iWl  w  1m  iMMid  in 
wm  m  Itf  aiflf ortune. 

AKncLK  xn. 

8iC.  f.  A  afedal  tax  <rf  1  mill  on  the  dollar  of  all  taxable 
pmpnty  in  tile  state,  in  additioii  to  the  other  means  provided,  shall 
...  ^  apportiMMdl  auBnaDy  §m  Htm  mppimi,  md  mda- 

t  of  puMic  free  schools. 
.1.  Ibdi  county  shall  be  required  to  assess  and  collect 
^wSSL'''^^^^  ^  F^lic  free  schools  therein,  a  tax  (rf  not 
'  in  the  same. 

.  t.  The  coun^  achocd  fund  shall  consist,  in  addition  to  the 
tttK  |M>vii0d  ior  ia  aselion  8  of  ti*  artii^  «f ^  property 
interest  of  the  state  school  fund  and  (rf  tha  1  taUl  itate  tax  appw- 
tioned  to  the  county;  the  aal  proceeds  of  all  fines  collected  under 
1  laws  ol  the  state  vithin  the  county;  all  capitation 
1  widiin  the  county;  and  shall  be 
board  of  public 
•f  pubUc  free  wIihtoIb. 

lor  liw  i&mkn  of  any 
tdMcta;  •  •  •  and 
I  of  a  diillict  school  tax,  fcur  the  exclu- 
Apa  we  of  piMe  IhM  achools  withiii  the  district,  whenever  a 

of  Ihe  fwiilied  akelom  IhwBof  that  pay  a  tax  on  imI  or 

I  fwperty  shall  vote  in  favor  of  such  levy:  PmmUf  That 
E  aalhorixed  by  this  sectitm  shall  not  exceed  3  nulla  on  the 


Sxc.  7.  Pro\'ideg  for  division  of  conntiea  into  taxadoa 


Hm  ofiicflra  most  directly  ooncemed  with  teaHwi 


m 


of  taxes,  elected  for  a  term  <d  two  yean. 
Bclor,  eiadBd  far  &  taiai  of  twayaam 

^  mmmm^  ^.^.^^^ —  ~T  f  "f  m  limb  fill,  oincted 
),  nhkik  reviewB  and  equalizes  the  assessmentfi. 
judge,  who  isaoea  all  county  licensee  under  seal 

(5)  The  state  comptroQ^',  attorney  general,  and  treasurer,  who 
a  board  for  the  assessment  of  the  operative  property  of 


1. 


iiMl^jtettiiiiiit'laai. 

a) 


(S>  "Plwwtaai  pBpwty "  Ifhuiaa  goods  and  dattali;  aainey  and 
effects;  all  boats  and  venwla;  all  debta  due  or  to  becoaae  due  Ikoitt 

solvent  debtors,  whether  on  account,  contract,  note,  or  otherwise; 
and  all  public  stocks  or  shares  in  all  incorporated  at  unincwpoiated 
compaaoea. 

(3)  Exempt  besides  all  public  property  are:  The  property  of  §m 
companies;  the  fmpetty  oi  literary,  educational,  benevolent,  charl> 
table, and  iwiiiUMi  iwtHudwii;  alllMNHM of  iittbiic  wonhip,  the 
lots  on  which  they  stand,  and  the  furnishings;  property  of  the  Young 
Man's  Christian  Association;  parsonages;  burying  grounds;  public 
Iftfaiies;  agricultural  societies;  and  |200  to  every  widow  dependent 
»  her  own  eaertkn,  and  to  ofmy  poBMtt  ti^  has  loat  a  liah 

fruit  trees  are  exempt. 

h.  AsseMment.—Wiih  the  exception  of  the  operative 
property  of  railroad,  telegraph,  sleeping  car,  and  parlor 
car  companieB,  the  aasessmeut  is  made  by  the  county 
MMiMiB  and  liifir  MMtettls.  IlnfentotlMltldagr 
of  Jamiafy  and  the  roll  is  to  be  aade  betwetn  that 
4iti  and  the  1st  day  of  July.  VniptKiy  in  general  is 
assessed  where  located.  The  assessor  makes  up  the 
list  on  the  basis  of  retunis  hy  the  owners  and  "shall 
require  any  person  to  make  oath  to  the  correctness  of 
the  liil"  Any  pereon  refusing  to  take  such  an  oath 
loeeatheii^ttoaradaetecfTalaatiQa.  TheaaMaaor 
detamiBia  the  Tahua.  AMHMni  ia  nqdnd  to  be 
d  "tnie  YafaM^" 

Railroad  compaaiea,  indudiag  atiaet  tiUnmik,  takfo^  and 
tal^thone,  and  deeping  and  parior  car  companies,  are  assessed  on 
their  operative  property  by  tha  oonptroller,  assisted  and  advked 
by  tha  attHuey  general  and  tha  tiaaaunr  of  tiha  atala;  on  Ae  baAi 
of  reports  furnished  by  such  companies,  the  track  and  other  real 
pn^MTty  used  in  the  buainess  and  the  rolling  atock  and  the  like 
■w  a«iMid  aaawiaiaaad  apportkaad  la  aach  co«Bty  and  city 
an  a  mileage  basis. 

A  peculiarity  in  the  aMssment  of  real  estate  is  that  the  assessor 
nuat  begin  with  the  kfwest  numbwed  aection  in  each  township,  or 
Am  Imm  :iiMiiitiiil  block  or  lot  in  athir  nmga,  Md  piaeaad 
consecutively.  Lands  which  haveaacaptdlnMlMaHirbiMMaMA 
for  back  taxea  for  three  yeao. 

Xaliaaai  bank  iluma  aie  aaaiMd  at  the  place  whore  the  btaik  ii 

locatad.  The  bank  is  iaade  the  agent  of  the  stockholdos  te  the 
payment  of  dw  tax,  which  may  be  retained  from  dividends. 

When  the  titahar,  or  the  ri^t  to  tnipoitine  the  same,  bek>ngB 
to  a  penon  olhar  than  tha  oraar  of  the  Ind,  aach  titabar  or  privi- 
kfa  dwB  ha  aMMBid  aapanlaly  horn  tlM  haid. 

e.  EguaHmihn— The  board  of  eoonty  oommia- 

{doners  reviews  and  revises  the  assessments  and  equal> 
izes  the  assessment  of  real  estate  and  personal  prop- 
erty by  raising  or  lowering  the  value  of  any  piece  of 
real  eatate  or  any  item  of  penonal  property,  but  it 
may  not  raiae  or  km&t  the  aMiMiiiiml  of  tlia  ooimty 
is  a  whole. 

There  ia  no  eqnaliaalioB  bttwiim  iiwiiifaw 
2.  Bale— 

It  is  customary  for  the  legislature  to  determine  the 
rate  and  to  make  a  direct  levy  for  each  year  by  statute, 
specifying  the  rate  for  eaeh  general  purpose.  The  con- 
■itiilicni  VMfiiiTCa  a  lery  of  1  nPI  on  the  doUar  of 
finnrt TahiatioH fiig eiihiini imijiijiM,  Ulttlioew* 
tomaiy  to  give  Hhm  ^ommx  power  to  Imm  Ae  ftite 


TAXATION  AND  REVENUE  SYSTEMS-FLORIDA.  57 


if  "he  discovers  from  the  aggregate  aaaeaanunt  ai^ 
fnm  other  aonroee  of  mreniie"  that  a  reduction  is 
jiwtified. 

Hm  dM  Hama  leoogniaad  by  qMcial  rates  are:  For  the  general 
fund,  usually  2  mills;  for  the  state  school  fund,  fixed  by  constitu- 
taon,  1  mill;  for  the  state  pension  fund,  4  mills;  special  taxes  for 
the  Milanaaarn  cf  iliilingi  «d  kivae  ajBtf  IMJ  he  levied 
i^ihat  tha  pwg*ty  luiti  i  ikmkf. 

State,  eoanty,  and  school  district  taxes,  together 
with  any  special  taxes  authorized  by  the  county  com- 
missioners, are  collected  on  one  roll  by  the  county  tax 
collector.    The  extensions  are  made  by  the  assessor. 

Taxes  are  a  lien  on  any  property  of  the  taxpayer, 
aad  may  be  ooUeoted  by  diatreaa.  They  are  due  on 
the  fint  Monday  in  November  and  become  delinquent 
on  the  firet  Monday  in  April.  Taxpayers  paying  their 
taxes  between  November  1  and  December  1  are  allowed 
a  discount  of  2  per  cent  therefrom;  paying  between 
December  1  and  January  1,  a  discount  of  1  per  c«it. 
When  land  sold  for  taxea  k  xedeimed,  the  pemm  re- 
deomnff  same  afadi  paj  ^  baek  taaeea  thneon. 

B.  POLL  TAina. 

Hie  pofl  tax  is  a  general  tax,  but  is  payable  into 
the  county  school  fmid.  (See  County  Revenues,  Qeaor 
enl  pott  tax.) 

o.  ram  maMMtxMxm  tax. 
There  is  no  ioliflritance  tax. 

In  general,  in  matters  of  taxation,  corporatioDB  are 
not  tieated  difloreaily  from  bdiyiduaiB;  they  pay 
their  general  pnqperty  taxea  and  fioenses. 

The  following  am  the  oa|r  «»»  «*" 
poratioii  taxaa: 

Raihoads  pay  an  annual  licenae  tax  of  $10  for  every  mUe  of  raU- 
md  tr^ks  in  the  aUte;  one-half  to  be  paid  into  the  state  treasury 
md  onehaU  to  be  diMribatad  by  A»  cgag^traUar  to  dw  wiona 
eaantiaa  in  whfch  the  lanwadi  ata  tecatad  la  paapertioa  tearilaeea 

In  each  county. 

Insurance  companies  of  aU  kinds  pay  a  tax  of  2  per  cent  upon  the 
CRM  ammnt  of  leoaipti  of  pnaahUM  tom  poficy  hoid«e  ia  Ae 

atate. 

Bleeping  car  companies  are  taxed  upon  their  gross  receipts  in  the 
atataatthenteef  flJ^oaeaehtlM.  IheSoadMmEqMavOe. 
pi9sa««M  l»KeifM»f«•Mi• 
E.  Busnnsss  taxbs,  liobmbbs,  amd  ma. 

Auctioneers— in  cities  of  10,000  inhabitants  or  more,  $25;  5,000  to 
10,000,  $10;  leas  than  6,000, 15.  Abatmctonef  tWea  individuals, 
in  counties  of  5,000  inhabitants  or  less,  $10;  in  counties  of  more  than 
5,000,  $15;  corporations— in  counties  of  3,000  inhabitants  or  more, 
t25.  Agents— for  bicyclea  and  typewriters,  $10;  for  bnilding  and 
loan  a— ii  iatlnnn  local,  $10;  for  foreign  building  and  loan  associa- 
tions, $200;  for  claims  and  collections,  $10;  for  clothiers,  $10;  for 
numumentfl  and  tombstones,  local,  $5;  for  monuments  and  tomb- 
ataMi^  tavaUns,  916; iornalealate,  tlO;  far  aiin^ fS»;  far  aswing 


machines,  in  aMdt  eenlf,  M  far  staamdi^  m  te  aiilii« 

vessels,  $10. 

Analytical  chemists,  $10;  merry-go-ionnda,  iail«r  coaaten,  ete., 
9B0;aidutectB,  925;  temporary  auction  shops,  $1,000;  brokers,  stocks 
and  bonds,  $25;  brokers,  "futures,"  $100;  insunmce  brokers,  $10; 
other  brokers,  $10;  chiropodista,  $10;  civil  engineers,  $10.  Clairvoy- 
ants, palmists,  etc.,  tm.  CoBBauflBioner  of  deeda  of  other  atB«ea, 
$5;  commission  merchant^910;  dealers  in  rash  rciristors.$20;  citrars, 
$5;  curio  dealers,  $.5;  dealers  in  dynamite,  $50;  dealers  in  fresh  meats, 
in  counties  of  10,000  inhabitanta  or  more,  $100;  leas  than  10,000, 950; 
deakra  in  funufcaie,  aoW  on  instalment,  in  cities  of  over  10,000  in- 
habitants, $50;  less  than  10,000,  $10;  dealers  in  trasoline,  wholesale, 
$10;  automobUes,  $25;  oils,  wholesale,  $25;  garages,  $25;  junk  deal- 
ers, $50.  Dealen  in  spirituona,  vinoiw,  or  malt  U^ora,  $1,000  m 
eadioonnty  for  each  place  of  business  (one-half  1o  county,  ono-half 
to  state) .   Distillers  of  spirituous  and  brewers  of  malt  liquors,  $500. 
Clubs  selling  spirituous,  vinous.ormalt  liquors,  leas  than  75nieniberB, 
9180;  75  to  WO  members,  $150.   Dealers  in  oleomargarine  or  but- 
terine,  wholesale,  ori-inal  parkapes  only,  ?20;  dealers  in  pistob, 
bowie  knives,  etc.,  $50;  secondhand  clothing  dealers,  $25  for  each 
place  of  business;  Beoondhand  boota  and  Aoea,  910. 

Dentists,  $10.   Distillers  and  manufacturers  of  turpentine  and 
rosin,  on  each  still  with  a  capacity  of  16  barrels  or  less,  $20;  16  to  20 
barrels,  $35;  20  to  25  barrels,  $45;  over  25  batrdfl,  986.   Drovcta,  910 
in  eadi  county;  deakn  in  dectiical  machinery  or  suppliea,  in  towna 
of  more  than  5,000  inhabitants,  $10  for  each  place  of  business;  under 
5  000,  $5.   Green  grocers,  $3;  professional  hypnotists,  $100;  hawkera 
or  street  venders  of  medidne,  9100  a  day;  bwyen,  910;  metehaata, 
storekeepers,  and  druggists,  for  each  $1,000  or  fraction  thereof  of 
stock,  $3  in  each  county  and  for  each  place  of  business.  Mental 
healers,  $200;  oculists,  $10;  oculists,  traveling,  $15;  opticians,  96;. 
optidana,  twveiing,  91»;  oateopaAa,  flO;  pawnbrokers,  for  each 
place  of  business,  $100;  ferrying  passengers  or  freight,  m  nties  of 
over  10,000  inhabitants,  $100;  less  than  10,000,  925.   Peddlers  of 
merchandise,  $100;  peddkfa  of  afcoves,  rangea,  and  docka,  aoid  from 
wti^mB,  9W  far  aa^  county;  peddling  from  boats  less  than  40  feet 
long,  $10;  more  than  40  feet  long,  $30.    Phosphate  plants,  with  a 
daily  capacity  of  not  more  than  20  tons  $10;  20  to  35  tons,  $15;  35 
to  50  tona,  925;  SO  te  05  toaa,  9«;  aaore  than  65  tons,  $75.  Piano 
tuners,  $3  in  each  county;  photographers,  $5;  itinerant  photograph- 
ers $10;  seUers  of  patent  rights,  r25;  ship  brokers,  $10;  stevedores, 
cities  of  over  5,000  inhabitants,  $15;  leoa  than  6.000  inhabilanta,  96; 
ataeet  doelon^  dantists,  or  itinerant  vendon  of  drugs,  $50;  under- 
takers, in  cities  of  5,000  inhabitants  or  m<Me,  925;  less  than  5,000, 
$15-  imdertakeiB  and  embalmers,  in  cities  of  5,000  inhabitanta  or 
more,  976;  leas  than  5,000,  915.  Watchamkeia  and  repairers  of 
jewelry  $5.    Steam  bakers,  $10;  other  bakers,  $3;  bankers— capital 
stock  of  $1,000,000  or  more,  $300;  $500,000  to  $1,000,000,  $200; 
$260,000  to  $500,000,  $150;  $100,000  to  9250,000,  9B0;  980,000  to 
919^010,  9S5;  910,000  to  $50,000,  $15.   Barber  diope,  one  chair,  $2; 
iac  each  additional  chair,  50  cents;  billiard  or  pool  tablpy,  COR- 
aected  with  a  barroom,  $50  for  each  table;  outside  of  a  binwtt, 
915.  Boaiding  hovMea  and  hoteia-eocoaamodatMna  fw  300  or 
more  lodgam,  9200;  200  to  300  lodgers,  $150;  100  to  200  lodgers, 
$100;  75  to  100,  $50;  50  to  75,  $25;  25  to  60,  $16;  15  to  25,  $10;  10 
to  15,  $6.  Machine  shops,  $15.  Bottling  woAa  and  aodapwater 
tectoriaa,  in  dtiea  of  10,000  inhabiunts  or  more,  $30;  5,000  to 
10,000,  $20;  less  than  5,000,  $10.    Brickyards  or  factories,  $10; 
buUding  and  loan  associations,  foreign,  $600;  building  and  loan  asso- 
ciations, local,  $25;  caniage  and  wagon  factoriee,  9$;  caniage  repod- 
tories,  $10;  cold  storage  plants,  $10;  concert  halls,  pleasure  parks,  or 
roof  gardens,  where  liquors  are  sold,  $60;  cottonseed-oil  mills,  $100; 
electric  power  plants — capital  stock  of  9200,000  or  mon^  99)0$ 

9100,000 ti»9aoo,ooo,  9100;  $50,000  to  $100,000,  $50;  $25,000  to9S0,000 

$25;  $10,000  to  $25,000,  $15;  less  than  $10,000,  $7.50.  Express  com^ 
panics,  $7,500  in  lieu  of  stote  and  county  license  taxes.  Foundries, 
$10.  Foreign  corporatioaahippingfldi,  9290  far  eadi  place  of  btt«- 
xMa;  Jimieiir  ii|>wattan  Aippii«  iih  oat  of  alala,  95  far  mck. 


m 


TAXATION  AKB  REVENUE  SmBTElfB— fLORIDA. 


fhcr  «rfbiaiiw.  IcefMtnieitCftiMdtyof  lOtonsper  dayorlees, 
IM;  10  to  20  txMM  per  day,  US;  20  to  30  tons,  925 ;  30  to  60  tons,  $50 ; 
••to  liO  tnw,  ISO;  100  to  IflO  tons,  $100;  man  Hbtm  liSO  tom,  f200. 
lomtrance  compaiueB^  plate-glass  insurance  companies,  $50; 
tevelii^  inaunuice  agantoy  925;  insurance  adjuster,  |10;  insurance 
nileHnaimi  ttsveins  in  Hm  slate,  925;  pifaitii^  offlcM,  95; 
Iwmfilfft  lor  lliro  or  public  use,  $5;  laundries,  steam,  $10;  Chinese, 
Hi;  wmmey  lendera,  cities  of  3,000  inhabitants  or  more,  $200;  livery 
aMMrn,  not  mam  than  5  horses  and  mules,  $5;  5  to  10  honea  and 
Mk%  97.50;  lA  to  20,  913.50;  20  to  25,  920;  man  itmn  25,  940. 
f,^wi»li  ttaiiitn  at  rulroad  depots,  in  towns  of  20,000  inhabitants  or 
mam,  9S0;  10,000  to  20,000,  $25;  5,000  to  10,000,  $15,  less  than  5,000, 
95;  nHMdinw  and  fepair  sIm^,  for  pnlilic  vk,  |10.  Lung  teateia, 
■llftuigmaciiinea,elc.,95each;  pennyarcades,  15ormoremachines, 
935.  Manufactories — at  barrels,  $25;  turpentine  barrels,  for  each 
hcUsry,  $25;  candy,  95;  of  v^table  cratee  or  fruit  crates,  $15;  of 
■Mil  doian,  925;  cigan  or  tobacco,  capital  of  910,000  to  920,000,  910; 
|||,000  to  $40,000,  $15;  $40,000  to  $00,000,  $20;  over  $60,000,  $30; 
■Mnn&ctories  of  fiber,  $10;  furniture,  $5;  harness  and  saddlery,  $5; 
term  cotta,  $5;  naible  yards,  910-  MeicaBtile  i^;encies,  910O; 
■WBsei^er  service  system  in  cities  of  over  10,000  inhabitants,  $50; 
■MSB  factories,  910;  new  companies,  950;  news  agent,  on  trains,  $5. 
Vmnl  stores,  a^toi  irtiock  trf  not  less  than  $2,000,000,  $400; 
«i,OIO;<NNI  to  92,000,000^  9200;  kas  than  91,000^9150.  Fluiing 
naiila  and  novelty  works,  $15;  planing  miUfl  not  connected  with  saw- 
irilki,  910;  restaurants,  accommodationa  for  aeating  25  or  more  per- 
wmt,  125;  Icfls  Hum  25,  PO;  aaimllH  daily  ontpnt  of  10,000  feet  or 
Im,  9i;  10,000  to  25,000  feet,  910;  25,000  to  50,000,  $20;  more  th#n 
HyOOO,  $30;  shingle  mills,  daily  capacity  of  25,000  shin<;les  or  more 
!■»;  leas  than  1^,000  bungles,  95.  Shipyards,  marine  railways, 
«r  dky  docAs,  925;  in  conaties  of  lesa  than  1A,090  iahahilMili,  910. 
flhi^ihlit  pen<:,  $15;  in  counties  less  than  10,000,  $5;  shooting  gal- 
l«ie%  95.  Shows  or  circuses  in  tents,  in  cities  of  10,000  inhabitants 
mmam,  9100;  5,000  to  10,000, 9S0;lfMtlian  5,000,  $25;  dog  and  pony 
HlMMi  admisaon  less  than  25  cents,  910;  admission  25  cents,  930; 
iii|f*tiiig  rinks,  $10;  in  towns  of  less  than  5,000  inhabitants,  $5;  sleep- 
ily and  pallor  can,  $25  f<»'  each  car;  with  buffet,  $40  for  each  car; 
ifcittif  mm,  IW  "  Stivet  Aemm^  caniimb,  ^96  a  day;  other 
MMH  AafWB,  $5.  Steamboats  or  steam  ferries,  $50;  soda  or  mineral 
twiaiiin,  910;  tel^^rajdi  systems,  50  cents  per  mile  (one-half  to 
•Ma^  one-half  to  county);  Idephone  syatMUs,  12)  cents  forearh 
iwiliiiBiM  lit,  hat  not  to  e»!eed  9200;  theater  buildings,  in  cities  of 
n^OOO  inhabitants  or  more,  9200;  15,000  to  20,000,  $150;  10,000  to 
15^000,  $100;  5,000  to  10,000, 9S0;  2,000  to  5,000,  $25;  less  than  2,000, 
pO;  tiMaliical  Amn,  for  eadi  perfonnance  in  cities  of  10,000 
UhabitanlBor  more,  $25;  less  than  10,000,  $15;  or  in  cities  of  20,000 
inhabitaatB  or  m<Hre,  $200  per  annum;  in  cities  of  15,000  to  20,000, 
il50;  10.000  to  15,000, 9100;  5,000  to  10,000, 9S0;  len  Hmn  5,000,  $10 
per  annnni.  fKwaHiig  pictinv  agwlp,  910  in  each  county;  travel- 
imdnlers,  $50  in  each  county:  trading  stamp  firms,  $1,000  in  each 
ll.fiitl  where  they  transact  any  business;  merchants  using  trading 
■•■1^^9250  for  eadi  place  of  tMHineK.  WatareoaipaBifli^incitiea 
nf Iwithan  T  IHItinhaHtnit"  $50;  2,500  to  5,000,  $75;  5,000  to  10,000, 
$100:  above  10,000,  9150.  Gas  and  dectric  li^t  plants,  capital  d 
$2o0,0u0  or  more,  9150;  9100,000  to  9SSO,000,  9100;  950,000  to 
9100.000,  975;  925,000  to  $60,000,  9B0;  910,000  to  925,000,  fSO;  Um 
than  $10,000,  $10.  Nonresident  fishermen,  $10  per  annum;  nonresi- 
dent fish  dealers,  $300  per  anniun.  To  sell  oriental  or  fancy  goods 
aftanninB,  9900;  cotton  and  oil  nillt  uMi  cKpttity  of  10  tooa  per 
Aqr.9W;  Mora  than  10  ton8a«i'lkai^1iian9lltoiiapcrda3r,9iO;>Mra 
mm  IS  tBM  per  day,  $100. 

KK-Oonfederate  soldiers  whose  property  does  not 
QjEomd  $500  are  exempt  from  paying  license  tax  to 
peddle. 

Al  fieenae  taxm  aro  coBected  by  ihe  comity  tsx  cok 
lectur;  liiMilEi  mm  wmmA  tbiou^  and  under  aeal  of  the 
mm»^  jndie^.  hIki  ..'imetieally  muits  the  ooileGtMHis. 


The  tax  collector  io  paid  by  fees  (see  State  TOTeiuuB» 

collection,  above). 

Charten  of  coipcxations,  92  per  $1,000  of  capital,  minimum  9S« 
MOiamin  92S0;  eertUleato,  under  seal,  91.  Special  fee  for  coqMia- 
tfaB>,91. 

For  examination  of  statements  required  to  be  rettuned  by  life  in- 
surance companies,  and  the  issuance  of  certificate  relating  thereto, 
95.  AaiHsailedCQininiirfaetosiaeailaetod  by^atato  tnamw 

from  all  officials  who  by  law  are  required  to  give  bond.  This  tax 
must  be  paid  before  ^y  such  official  can  enter  upon  the  duties  of 
his  oflfce.  The  coomifarfoD  lax  is  colleeted  from  offlcen  as  follows: 
Chief  justice,  $75;  associate  justice,  $70;  circuit  judge,  $60;  cabinet 
officer,  $50;  state  attorney,  $30;  clerk  of  circuit  court,  $10;  sheriff, 
$10;  assessor  of  taxes,  $5;  collector  of  revenue,  $5;  all  other  officers,  $1. 

AU  pmons  or  corpomiioaB  aogaged  ia  Am  MBabettare  or  aale  of 
fertilizers  or  commercial  manure  are  to  jmf  the  state  treasurer, 
through  the  inspector  of  fertilizers,  an  impaction  tax  or  fee  of  25 
cents  per  ton. 

Trust  oonpanieB. — For  charter,  92  for  each  91,000  of  capital  stock, 
but  in  no  case  less  than  $100.  For  increase  of  capital  stock  $2  for 
each  $1,000,  in  no  case  less  than  $20.  Trust  companies  are  also  re- 
quited to  pay  the  alato  an  amraal  iae  of  920  lor  lUng  reports. 

Examination  fee,  dentistrj^  $20;  osteopathy,  $25;  optometry,  9]iO; 
pharmacy,  $15;  certificate,  dentistry,  $5;  optmnetty,  9S;  JSbu- 
macy,  91- 

V.  mm  jmxmm  tax. 

Hiere  is  no  income  tax  in  Florida. 

G.  8PKCIAL  ASSBSfilfXNm 

The  board  of  drainage  commissioiifln,  oonsistiiig 

of  the  state  comptroller,  treasurer,  attorney  general, 
and  commissioner  of  agriculture,  are  empowered  to 
establish  such  systems  of  canals,  drains,  levees,  dikes, 
and  reservoirs,  as  is  deemed  advisable  to  drain  and 
ndaim  the  awamp  and  oTtetflonrod  kudo  of  ibe  atate. 
The  boatd  la  farther  empofWived  ttf  levy  an  aenage 
tax  not  exceeding  10  cents  per  acre  per  annum  on 
such  overflowed  or  swamp  lands  to  meet  the  costs 
of  the  construction  of  such  drains,  ditches,  etc.  This 
acreage  tax  is  collected  in  the  same  manner  as  the 
general  property  tax  and  turned  over  by  the  county 
colleetcHra  to  the  board  of  teinage  oonuBiMkMMm. 

County  Reventjes. 
a.  general  pbopesty  taxes. 

1.  Ba§e — 

The  property  included  and  the  method  of  assessment 
and  of  equalization  are  the  same  for  county  as  for 
state  purposes. 

2.  i2ote— 

The  rate  k  detemimed  by  tiio  oomktj  eomaamkm' 
ers,  wbo  are  sathoiized  by  tbe  ngnlar  tax  levy  law 
paned  at  eacb  nmrnim. 

The  \isual  limit  is  5  mills  on  the  dollar  for  county  purposes,  but 
a  tax  of  not  less  than  3  nor  more  than  7  mills  shall  be  levied  for  school 
purposes,  not  more  than  4  milla  for  outstanding  indebtednesa,  and 
nol  ama  than  8  laifla  fat  wad  and  hridea  juipoMi. 

3.  (kiOetiim — 

Collection  is  made  by  the  county  tax  collector  in 
ewentiaBy  libe  aame  manner  aa  of  state  taxes.  The 


TAXATEON  AND  BEVENUE  SYSTEMS^-OEORGIA. 


59 


collector  is  allowed  the  same  commisssions  as  on  atite 
taxes. 

B.  TOLL  TAXES. 

Every  male  over  21  and  imder  56  years  of  age, 
except  those  yrbo  have  ksi  a  Umb  in  battte,  is  liable 
toapdltaxof$X.  It »  ««eetod  by  the  tax  collector 

for  school  purposes. 

Th^re  is  also  a  road  poll  tax  in  each  county 
on  all  able-bodied  persons  over  21  and  under  45  years 
of  age,  resident  in  the  county  over  30  days,  except 
ministers  of  the  gospel  in  charge  of  congregations. 
Th»  tax  is  payable  in  tabor,  the  rate  being  not  over 
8  days  in  each  year  and  not  more  than  3  days  in  any 
one  week.  This  tax  may  be  paid  by  substitute  labor, 
or  commuted  at  the  rate  of  SI  per  day.  Persons 
residing  in  incorporated  municipaUties  are  not  subject 
to  this  tax. 

O  AHD  ».  WHWHTANCB  AND  COEPOBATION  TAXES. 

There  axe  no  inheritance  or  special  corporation  taxes 
lefied  by  tiie  ooimtifla. 

n.  Busnraes  TAXsa,  uctmsbs,  ahd  fob. 

Counties  may  impose  license  taxes  on  the  aame  aub- 
jecta  as  are  80  taxed  by  the  atate,  but  such  Ucense 
taxea  may  not  exceed  50  per  of  .the  amoont  levied 
by  the  atate. 

Automobiles  and  other  motor  vehicles  for  hire,  10  horsepower  or 
less,  f5;  11  to  29  horsepower,  $10;  30  to  40  horsepower,  920;  41  to  50 
horsepower,  $30;  51  to  60 horsepower,  $50;  61  to VOhofaepoiww,  970; 
7X  Lmsupuaet  Md  ovar,  9M0;  automobiles  used  by  owner  thereof 
irflhout  charge,  10  horsepower  or  less,  $3;  11  to  29  horsepower,  $5; 
80  to  40  horsepower,  $10;  41  to  50  horsepower,  $15;  61  to  60  horse- 
power, $25;  61  to  iO  hoiaepower,  9SS;  71  honepower  and  over,  $50; 
25  cents  shall  be  added  to  each  county  license  as  the  county  judge's 
fee.  The  license  year  b^;in8  October  1.  Fractional  licenses  may 
be  iasued  after  AprUl  atone-half  price.  licenwmonayfoeBtothe 

load  tod.         MoinciPAi*  Revenues. 

A.  gautwaM*  wmavars  taxes. 

1.  Bcue — 

Cities  make  their  own  assessment  of  property  for 
taxation,  but  the  valuation  must  not  exceed  the  last 
valuation  thereof  for  atate  taxation. 

2.  BaU— 

Hie  rate  ia  fixed  by  th»  municipal  authorities,  but 
may  not  exceed  1  per  cent  on  the  state  valuation  ex- 
cept for  debt  cbaigea  and  q^Mcial  purpoaea. 

8.  Collection — 
EssentiaUy  the  same  as  for  state  taxes. 


B,  C,  AND  D.  POLL,  tmaSXMStm,  AHD  OCIltO«ATfOil 

TAXB8. 

There  are  no  poll,  inheritance,  or  special  corporation 
taxes  levied  by  tiie  mmiicipaiitieB. 

E.  BUSINESS  TAXES,  LICENSES,  AND  fVBS. 

Municipalities  may  in  general  levy  license  taxea  m 
the  same  class  of  subjects  as  are  taxed  in  tbia  way  by 
the  state,  but  the  rate  shall  not  exceed  60  per  cent  of 
the  state  rates. 

Otiea  and  towna  nay  impoBe  on  any  railroad  within  such  citiea 
and  towns  a  lic  ense  tax  not  to  exceed  the  ^oH()^ving  rates:  Munici- 
palities of  20,000  inhabiuuts  or  more,  $250;  15,000  to  20,000,  $150; 
10.000  to  15,000,  $100;  5,000  to  10,000,  rS;  S,fl80  to  6,000,  980; 
1 000  to  3,000»  925;  500  to  1,000,  $15;  less  than  500,  $10;  street  rad- 
ways,  aubarban  and  intenirban,  propelled  by  electricity  or  ^ 
in  cities  having  a  populauun  of  less  than  20,000, 97.80  par  mile; 
20,000  population  Mf  moie,  915  par  adla- 

aties  and  towns  may  impose  a  lirense  tax  on  express  companies 
not  to  exceed  the  foUowing  rates:  In  clues  of  20,000  inhabitants  or 
more,  $200;  15,000  to  20,000,  $100;  10,000  to  15,000, 976;  5,000to 
10,000,950;  3,000  to  5,000, 9»-B0;  1,000  to  8,000,  926;  800  to  1.000. 
fl9J0;2Mto600,96. 

ScBOOi.  Revenues. 
Eadi  county  levies  for  its  school  fund  not  less  than 
3  nor  more  than  7  mills  on  the  dollar  and,  by  a  vote  of 
the  people,  a  special  school  tax  not  to  exceed  3  mills 
on  the  dollar  may  be  levied  in  school  districts.^ 

The  state  school  fund  consists  of  the  principal  de- 
rived from  the  sale  of  landa,  the  interest  on  wMck  ia 
paid  to  tbe  support  of  schools. 

AH'fiaee  and  forfeitures  and  all  poll  taxes  are  paid 
into  the  county  school  fund.  There  is,  besides,  a 
special  constitutional  tax  of  1  miU  levied  for  the  sup- 
port of  schools. 

UBQIOATION  AFFECTING  REVENUE  LAWS:  1913. 

The  legislature  of  1913  provided  for  a  state  tax  commission  of  three 
persons,  "to  be  appointed  by  the  governor  for  a  term  of  fo«r  yearn. 
This  commiaBion  ia  to  have  geMial  BuparviaioB  M  an 

officers  and  tax  administration. 

Numerous  changes  in  business  taxes  and  licenses  were  made. 
Examination  fee  for  afl  state  hanks,  savings  hanka,  and  tmrt 

companiee  ia  based  upon  the  capital  stock  as  follows:  Capital  stock 
of  le-«  than  $25,000,  $15;  $25,000  and  less  than  $50,000,  $20;  $50,000 
and  less  than  $100,000.  $25;  $100,000  and  less  than  $500,000,  950; 
9500,000  ormove,  976.  . 

Nurses  are  required  ti^  pass  an  examination  and  to  be  r^giatered, 
the  fee  for  examination  and  r^stration  being  $5. 

An  act  was  pasaed  to  encomage,  protect,  regulate,  and  devalop  the 
diellfiah  indnatry  within  the  jurisdiction  of  the  state.  A  shellfish 
commissioner  -was  appointed  and  certain  license  fees  and  privily 
taxes  to  be  collected  by  him  were  ^vided  for. 


The  revenue  system  of  Georgia  is,  like  the  revenue 
systems  of  other  Southern  states,  one  wfaicli  conibinee 

» This  compilation  is  derived  mainly  from  the  ioUomM  aottroea: 
The  Codeof  theState«l€toe^adeptadI>ec.lfi,18M;iatee 

^Vfm^pp's  Supplement  to  the  Code  of  the  State  of  Georgia,  1901. 

The  Co<M  of  the  State  of  Georgia,  adopted  Aug.  15, 1910.  Special 
Inatructiona  to  the  Tlx  Collectors  of  Geoigia  Iw     year  1914. 

Ito  itirfoa  lMN»  «aeb  yw  to  1913. 


GEORGIA.* 

a  general  property  tax  witli  a  aeries  of  license  tam, 
but,  unlike  some  of  the  other  Southern  states,  the  sys- 
tem oi  Ucense  taxea  ia  not  very  extensive. 

The  Georgia  general  assembly  regularly  passes  many 
special  and  local  acts  relating  to  the  municipalities, 
etc.,  and  the  provisions  of  these  laws  often  modify 
materially  the  operation  of  the  general  laws,  so  far  aa 


TAXATION  AND  REVENUE  SYSTEMS— GEORGIA, 


lim  lomEfo  'alloctod  wm  tmm&maA.  'Tbe  jmmsamm 
if  iihese  laws  araao  heterogeneoua  tluit  thej  conild  not 
'!»  MiDfilod  witiiiii  ft  TOMOiid^ 

noKsririFfioiiJii.  vsotiiioiib. 

Asncui  nr. 

Mmo.  1.  IW.  1.  The  rig^oftaistioak  a  sovereign  rig^t.  inalien- 
abln,  imiMti-uctiile,  ia  1^  Ub  of  tbe  ilale^  uid.  i^^ifoHy  beioiigB 
li  the  people  in  all  republican  governments,  and  neither  rho  <;(>ii- 
«nl  aasembly  nor  any  nor  all  other  departments  of  the  government 
MtaMMied  by  tlsM  csonstitittioit  ahall  ever  have  the  authority  to 
inevQcably  give,  grant,  limit,  or  raotn^  thiB  rigibt;  and  all  Imm, 
grants,  contracts,  and  all  other  acts  whatsoever  by  said  govem- 
mrat  or  any  department  thereof  to  effect  any  of  these  purposes 
AaD  Im,  md  are  lemiy,  declared  to  be  noli  and  void  for  every 
whatsoever,  and  said  right  of  taxation  shall  alwajre  he 
the  complete  control  of,  and  revocable  by,  the  stat^  oot- 
;  any  gilt,  giant,  or  contiact  irhataoever  by  the  tiMnl 


ARTICLE  VU. 

Sml  I.  "Pkr.l.  (Enumerates  the  purposes  for  which  aloiietlMfai' 
enlMMHiily  may  exercise  the  powers  of  taxation.) 

flM.  2.  Hw  levy  of  taaM  m  pwipHy  lor  any  one  year  by  the 
general  assembly  for  all  purposef^,  except  to  provide  for  repelling 
invaaiMt,  sui^presBing  inauirection,  or  dafendii^  the  state  in  time 
ef  iik^iIibB  not  eaeeedSmillioiieadidolhrof  tlwvalneqf^liie 
ffwuwity  tanUe  In  tiie  slate. 

Sbc.  2.  Tu.  1.  All  taxation  shall  be  uniform  upon  theMonedHi 
ef  Mib|ect8,  and  ad  valorem  on  all  jHoperty  subject  to  be  tnaed 
viiiin  Htm  m^kmiai  Hadlm  ef  anthediy  levyliv  ^  iHE»  mmi 
dmil  be  levied  and  collected  under  general  laws.  The  general 
•MOibly  may,  however,  impaae  n  tax  upon  such  domestic  animals 
m  firaai  their  natnie  andMi^  aie  dntmctive  of  proporty. 

riv.  2.  the  general  amsMibiy  may  by  lav  etenqit  from  taxation 
all  public  property;  all  places  of  religious  worship  or  burial;  all  i 
tutions  of  purely  public  charity;  all  buildings  erected  for  and 
m  a  ealieg%.  inoH|Mmted  ncndwny,  or  olhv  seniinaiy  ef : 
the  real  and  personal  estate  of  any  public  library,  and  that  of  any 
other  literary  association  used  by  or  connected  with  such  library; 
~  HOfiiic^affantmian^ 

'  or  amodation  keiit  in  a  pnMic  hall  and  not  hflU  «• 
merchandise  or  for  purposes  of  sale  or  gain :  Provided,  That  the  prop- 
erty 80  exempted  be  not  used  Unt  purposes  of  private  <a  corpwate 


Tu.  3.  No  poll  tax  shall  be  levied  except  for  educational  pur- 
paaes,  and  such  tax  ahall  not  exceed  $1  annually  upon  each  poU. 

Fto.  4.  AD  hum  etempting  property  from  taxation,  other  than 
lie  property  herein  enumenled,  abaU  be  void. 

Par.  5.  The  power  to  tax  corporations  and  corporate  property 
shall  not  be  surrendered  or  suspended  by  any  contract  or  gnnt  to 
uMchtheHate  diall  be  a  party. 

Sec.  6.  Pkr.  2.  The  general  assembly  shall  not  have  power  to 
delegate  to  any  county  the  right  to  levy  a  tax  for  any  puipoae, 
inr  educational  puifueM  in  inaltuetiiig  children  in  the 
branches  of  an  En^iBh  education  only;  to  build  and 
the  public  buildings  and  bridges;  to  maintain  and  support 
s;  to  pay  juries  and  coronen,  and  for  litigation,  quarantine, 
ipwMM  ol  oouM^  to  .Miipoit  f«9in»  tad.  pqr  dabto 
heretofore  existing,  to  pqr  Ifeu  eoUHlf  jfoOm,.  Hid  to  ymvidu  Ibv 


C  'lUr,  1.  ffhe 


y  may  authnda*  •  uouuty 


Hie  officen  most  directly  txmcenied  with  taxfttion 
■le: 

(1)  The  "tax  leceiven"  or  "receiveaioliutums  of  taxable  iKop- 
eriy,"  dected  biennially,  one  in  each  ooUBlgr.  (Thia  officer  i 
spon^  to  the  assessor  of  other  states.) 

(2)  The  tax  —wow  in  dties,  three  in  number. 

(S)  The  tax  collectors,  elected  biennially,  one  in  each  i 

(4)  The  ordinary  of  each  county,  who  acta  as  auditor. 

(5)  The  ooB^troller  general,  elected  for  two  years. 

Statb  Rbybnuxs. 
A.  onfXEAL  pmovirarrr  taxib. 

1.  Base — 

a.  The  property  included  and  exempt. — All  real  and 
personal  property,  whether  owned  by  individuals  or 
eorporfttioiiB,  raiideiit  or  nourteident,  m  fiahfe  to 
tftxfttiaii. 

Bed  property  and  peiaonal  property  are  not  spe- 
cially defined  for  purposes  of  taxation,  and  the  genwal 
definitions  prevail.  Interest  in  land  less  than  fee  ii 
regarded  as  real  estate. 

There  are  no  special  provisions  defining  the  classes 
of  property  subject  to  taxatioii. 

Moiligageiaro  taxied  aaptnonal  property.  Pkomis* 
sory  notes,  accounts,  jndgmsnti,  mortgages,  liens  of 
all  kinds,  and  all  choses  in  action  are  to  be  given  in  at 
their  value  whether  solvent  or  partially  solvent. 

For  exenptioa^     ennrftntina.  Ail  Vn^nc  $,$^.2, 

above. 

h.  Assessment. — In  general,  the  taxpayer  is  required 
to  furnish  a  sworn  statement  of  his  property  and  its 
Talnatkm  to  the  tax  reoeber. '  Hm  tax  neehrer,  how^ 
ever ,  oiay  ix  ft  differaiU  waliiatioii,  fdikh  k  nqab^ 
be  at  ''tlie  fair  market  value,"  i.  e.,  the  amount  which 
the  property  and  subjects  would  bring,  not  at  a  forced 
sale,  but  "when  sold  in  such  mann^  ^  such  property 
and  subjects  are  usually  sold." 

Immediately  after  the  1st  day  of  March  of  each  year 
the  gownor,  eon^troUar  gweral,  and  atate  treasanr 
riiaUfixadftybelwMteiiMry  1  and  April  1  ol  tbe 
following  year  as  the  day  for  making  retnma,  tiia  di^ 
not  to  be  fixed  until  March  1  of  each  year. 

On  ail  property  hereinafter  referred  to  as  valued  for 
taxation  by  the  comptroller  general  the  valuation  re- 
fers to  the  let  day  ol  January  and  is  returnable  by  the 
1st  dayof  Ifarolkeaeliyiear.  FmoBawliofBiltonalBe 


corporations  are  subject  to  heavy  fines. 

The  receiver  of  tax  returns  makes  up  from  the  lists 
furnished  by  the  taxpayers  a  digest  in  triplicate,  one 
copy  going  to  the  comptroller  general,  one  to  the  or- 
dinary of  the  county,  and  one  to  the  tax  collector. 
Tax  reoei^m  are  eompenaated  by  f eea  al  the  »te  of 
nstj^Jinif'  thfiBfi  'Baid'to'liia  tnx  rnlWirfin 


TSJUiSHm  AKD  REVENUE  SYSTEMS-GEORGIA. 


Back  taxes  not  assessed  or  collected  hi  previous 
years  may  be  assessed  and  collected  in  any  year  by 
comptroller  generaL 

Domeetic  ftie  and  life  imnaaee  eemittnies  doing  business  on 
legal  reserve  phin,  ate  required  to  return  for  taxation  all  their  real 
estate  as  other  real  estate  is  returned,  and  aU  the  personal  property, 
the  Uktter  to  be  ascertained  by  deducting  from  the  total  vdue  of  tiw 
aaeta  held  by  the  company,  both  real  and  personal,  the  assessed 
value  of  all  real  estate  owned  by  the  company  in  the  state,  the 
nontaxable  bonds  deposited  with  state  treaaurer,  and  amount  of 
the  leewve  or  net  value  of  ite  iwlieiea  mqiM  br  IMT  t»  he  held 

by  the  company.  a 

Property  of  all  public  utility  companies  is  assessed  by  ae  comp- 
troller general.  Railroads  opeiating  in  mote  than  one  state  are  ae- 
aemed  on  that  proportion  of  their  rolling  stock  which  the  mileage 
in  Geoi^;ia  bears  to  the  total  mileage.  That  is,  the  unit  rule  is 
applied  to  rolling  stock  only .  The  Exed  property  in  each  county  is 
MMind  iHmn  kweted,  and  tiie  rolling  stock  is  assessed  as  a  whole 
and  ^ipwtioned  among  the  counties  in  proportion  to  the  value 
«|  the  fixed  property  in  each.  Special  franchises  of  pubUc  eervice 
corporations  are  ■SMWiim  hy  fte  comptwltor  gmeml  and  Ihe  as- 
sessment  ia  nftic— d  to  «•  kieaStiisiaiiihidithepMpeity  la 
locfttcd 

Property  returned  to  Oe  oom^tmHar  gennal  and  uuiiiMhic 
nafakly  of  public  service  corporation  property  shall  be  returned  not 
later  than  the  Ist  day  of  March;  the  valuations  relate  to  January  1 
of  that  year  and  shall  be  paid  on  or  before  the  Ist  day  of  Septwnber 

ef^sameyeur. 

Express,  telephone,  and  telegraph  companies  are  also  assessed 
upon  their  pioparty,  including  the  franchise,  by  the  comptroUer 
general. 

flliiopim  cur  companies,  etc.,  are  assessed  upon  their  cars,  the 
number  assessable  in  Geoigia  beii«  detormined  by  the  unit  rule 

on  basis  of  mileage. 
Other  aihoad  equipmeat  campmdis  me  tttUd     are  slaeidag 

car  companies. 

Banks  are  not  assessed  upon  their  capital,  but  the  shares  of  stock 
are  assessed  to  the  owners  in  ttie  eounly  where  the  bunk  is  koatsd. 
The  shams  are  valued  for  taxation  at  their  "full  market  value" 
less  the  ^•alue  (U  dear)  « the  equity  (U  mortgaged)  of  the  bank's 
real  estate. 

TliO  piOiMiont.  orolherofllcial  of  manufacturing  companies,  other 
than  those  required  to  make  return  of  their  franchise  to  the  comp- 
troUer general,  shall  return  for  taxation  at  its  true  market  value 
all  leal  estate  to  the  tax  receirer  of  the  coonty  i*h«r«in  real  estate 
ialooaled;  if  in  two  or  more  counties  the  return  is  to  be  made  to  the 
tax  receiver  in  the  county  where  the  main  building  containing 
the  machinery,  or  most  of  the  main  buildings  are  located;  such 
^atBtpriaes  conducted  on  nimtaxable  property,  return  for  taxation 
the  stock  of  merchandise,  raw  material,  machinery,  live  stock,  with 
other  personalty  and  manufactured  goods,  notes  and  accounts, 
none  V  in  hand ,  in  the  county  in  which  b  taxable  the  realty  whereon 
such  business  enterprises  are  located;  agents  of  foreign  enterjirises  to 
make  return  of  all  stock  of  merchandise  on  hand,  money,  accounts, 
etc.,  to  the  tax  receiver  where  the  same  may  be,  to  be  taxed  far 
slate  and  county  purposes,  as  other  property  in  the  state  is  taxed, 
the  word  "merchandise"  bein.;  held  to  include  guano  and  com- 
mercial fertUizer.   All  canal  and  stock  water  navigation  com- 
paides  dudl  make  thnoi^  their  respective  executive  officers  or 
stockholders  in  possession  of  the  same  returns  to  the  tax  rereiver 
of  each  county  in  which  the  same  is  located,  or  through  which  the 
sameshaU  pass,  in  whole  or  in  part,  of  the  ri^t  of  way,  locks  and 
^ln^^  toll  houNB,  slnictures,  and  all  other  real  egMu  UUOmI  or 
used  by  such  company  or  stockholdets  thereof. 

t,  E^uoZisflfwM  — There  is  no  equalization  properly 
so  called.  Wlionever  there  is  a  disagreement  between 
tbe  tax  leoeiver  and  the  tax  payer  as  to  the  valuatiou 


of  property,  eaflb  appoints  aa  aititrstor  who  may,  in 
case  of  disagreement,  select  an  umpire.  The  award 
of  the  arbitrators  is  final.  The  same  procedure  applies 
in  case  of  corporations  making  returns  to  the  comp- 
troller generaL 
2.  Rate — 

The  legislatuie  oecaaboall^  passes  a  general  tax 
aet  for  aueeeeding  yean  mithorimi^  the  governor 
with  the  aaaiatance  of  the  comptroller  general  to  levy 

such  a  tax  as  is  necessary  to  meet  the  appropriation  of 
the  legislature  for  the  succeeding  years  and  to  raise 
in  addition  a  specified  sum  for  a  sinking  fund  required 
by  the  constitution  of  the  state. 

The  amount  to  be  raised  for  the  sinMng  fund  has 
been  $100,000  ananaSy  since  1  OlO.  The  rate  of  tax- 
ation for  aU  purposes  as  fixed  for  1012  was  .5  mills. 

The  state,  although  it  appropriates  for  school 
purposes  about  one-half  of  the  taxes  collected,  does 
not  levy  specifically  for  schools. 
3.  Collection — 

With  the  exo^tioii  of  taxes  on  certain  corporar 
tioBs  wbleh  are  paid  to  the  comptroller  general,  taxes 
are  collected  by  the  county  tax  collectors.  The  re- 
turns of  taxable  property  are  to  be  made  after  the 
1st  day  of  April  of  each  year,  and  taxes  are  due  on 
the  20th  day  of  April  of  each  succeeding  year. 

DeUnquent  taxes,  aU  of  which  bear  interest  at  7  per 
cent,  may  be  cofleeted  by  «Mcntion.   Tn  certain  cases 
the  tax  collector  is  made  ex  officio  sheriff  for  the  pur- 
pose of  enforcing  collection. 
GoUectors  are  paid  by  fees,  as  follows: 

On  the  first  $1,000,  6  per  cent;  on  the  second  $1,000,  4  per  cent; 
on  the  third  $1,000,  3  per  cent;  on  the  fourth  $1,000,  2\  per  cent; 
onthefifthaiid8ixaifl,«»,2*per€eirt;  on  the  seventh  and  eighth 
$1  000,  2i  percent;  on  the  ninth  to  twelfth?!  ,000, 2  per  cent;  on  the 
thirteenth  to  eighteenth  $1,000,  If  per  cent;  on  the  nineteenth  to 
thirty-sixth  $1,000,  li  per  cent;  on  aH  over  $36,000, 1*  per  cent. 

B.  FOU<  TAXSS. 

male  person  betwem  the  ages  of  21  and  60 
years,  except  blind  persons  and  all  persons  who  have 
lost  a  Kmb  or  hmbs,  or  the  use  of  the  same,  while 
actually  engaged  in  mihtary  scr\-ice  of  the  Confed- 
eracy, shall  pay  an  annual  poll  tax  of  §1,  collected  as 
other  taxes  by  the  tax  collector. 

The  proceeds  df  this  tax  are  to  foe  used  for  elementary 
educational  purposes  only. 

C.  THE  INHERITANCE  TAX. 

There  18  no  inheritaoce  tax  in  Georgia. 

D.  CORPORATION  TAXES. 

Corporations  are  generally  taxed  in  the  same  man- 
ner as  individuals  on  the  general  property.  (See 
under  General  property  tax,  above.) 

Corporations  pay  an  annual  license  or  occupation 
tax  to  the  tax  collector  of  county  where  located,  deter^ 


TAXATION  AMB^BfcNUE  SYBTEMB-GEOKOIA 


mined  in  unomit  hf  Hinr  totol  capital  stock.  Cor- 
{lonitionB  with  capital  stock  of  $10,000  or  less  pay  $5; 
SIO^OOO  to  $25,000,  $10;  $25,000  to  $100,000,  $15; 
1100,000  to  $300,000,  $25;  $300,000  to  ifiOO|000,  $50; 

mmjm  to  $1,000,000,  m;  mm  $ijmjm,  tioo. 

JpBtB  of  •  fmgn  oofiMinitioii  luivkg  a  place  of 
hmAmm  in  Urn  slato  pay  a  lieenie  tax  based  on  the 
capital  of  Hie  corporation  the  same  as  aboTe.  For 
duplicate  cerCiicate  for  agents  a  fee  of  $1  per  oopy  is 
paid. 

Tlwtt«t«iiiaiiniiicedepanmentw]isciwtedml912.  Foreign  and 
iilwitir  Immni'iiim  rniniiOTiiw  iiniii|i'1niiiim'initliii  tltiM-in'"'' 
cmt  mgiMi.  nc«pts  of  aU.  iiinf  iiii—,  Ins  nlani  jwlw  on  can- 
celed polidHB,  except  that  wlien  one-fbmiii  <rf  the  company's  assets 
are  inveatact  in  securitieB  of  the  state,  county,  or  municipality,  or 
;itti«al«d  viiiia  the  Btato,  litt  fraaiiai  tax 
I;  if  amount  po  invested  be  three-fourths  of 
1  tax  shall  be  (me-tenth  of  1  per  cent. 


■er  for  filing  certified  copy  of  their  charter?,  $20; 
lor  examinatitm  of  annual  statement,  $20;  for  licenses  to  ag^ts,  $3 
each,  flminsanmcecompanies,  inlieuof  aboYeUceoaetaxorfee, 


PomcBtic  and  nonresident  fraternal  orden*  pay  a  license  fee  of  $40. 
Fira  and  stonn  asBessment  insiuauce  comp^es,  the  businesB  of 
vMdi  ii  cenfbMd  to  f oar  cooatim  «r      er  o|Mnted  by  iii^^ 
mat  divisioBs  composed  of  four  counties  or  less,  pay  to  the  iDsmwrfa 
coiDiiiiisnon  a  fee  of  $25  in  lieu  of  the  |200  above  provided. 
CeqporatioDs  chartered  by  superior  conrli  to  engige  in  bcmwiiig 

upon 


i,  uiBiisiSr  ami'  vna* 

The  following  amounts  are  per  annum,  ezeept  where 
dj^rwise  noted: 

hraryen,  pliyriciHM,  eatwuiatiia,  demtiili, 

and  pdlfie  MOOontantsi,  $10;  presidents  or  the  resident 
in  dame  of  each  public  service  coipoiation  doing  buainefls 
la  1km  iMiv  Wlding  and  lean  aaodatlaBa,  iinnwliiiBiit  and  kaui 
mfiiirin.  |Mlt  fiflBcnphers,  artists,  etc.,  $10;  abstractors  d 
titein  towns  or  cities  of  10,000  to  20,000  inhabitants,  $25;  less  than 
MMnOl,  $10  (this  tax  shall  not  apjdy  to  attorneys  who  have  paid  pto- 
fiwiiiawi  Mr— w  of  |10);  auctkMeri,  |25  ia  aadi  conaty;  automo- 
bile sale^en,  in  conntiee  population  lees  than  20,000,  $25;  20,000 
to  90,000, 150;  30,000  to  50,000,  $75;  50,000  to  75,000,  $100;  75,000 
to  1I»,000,$1SO;  100,000  to  150,1100,1800;  eroeediiig  190,000  inludyil- 
mMf  fBO;  aomsement  paifcs,  $200;  aUiletic  parks  when  admission 
fiai  are  charged  (profe8Bi<Hial),  cities  of  less  than  3,000  inhabitants, 
ii;a,000to  15,000  inhabitants,  $25;  over  15,000,  $50;  bicycle  deal- 
«a.  fli  for  aaci  placa  of  horiaan;  MlMaid,  pool,  or  baiateUa  table 
propriety,  $50  for  each  table;  dispensers  of  cigarettes,  $25  for  each 
plaire  of  business;  mercantile  agencies,  $100  fw  each  county  of 
■;  dalaetifaa,  110  tw  eacil  d&»  or  cooa^;  fli^^ 

i;  teatemal  or  aodal  wpmiiatinBB  having  lockers, 
piact  aitere  lockers  are  kept;  loan  agraitB,  other  than 
,|IOia«adlcounty  operating;  insurance agoits,  local,  |10 in 
mA  coaaty  opecatiiiK;  tiavaiiiig  or  gaamal  agwta  for  Itfe,  fire,  or 
accident  or  fidelity  or  casualty  insurance  company,  $50;  assessment 
lile  company,  industrial  life,  sick  benefit,  and  live  stock  insurance 
B,  125;  malfimnaial  a^aadaii,  $100  fw  coaaty;  en%nait 
itgr;  liipitBiat  rod 


merry-^o-round  proprietors,  $25  for  each  place  of  buanesB;  bowling 
alleys  and  shootbg  galleries,  $25  for  each  place  nt  buabeai; '  skating 
rinks  in  or  within  two  miles  of  city  of  20;00O  iahabitaati,  $100  for 
each  place;  10,000  to  20,000  inhabitants,  $50;  5,000  to  10,000,  $25; 
5,000  or  less,  |10; '  proprietors  of  amusement  tables,  devices,  etc., 
9»  lor  each  tabH  davka,  etc.,  ia  «aA  oonnty;*  padAenaf  neifi* 
cines,  etc.,  |I0^  olatOfves,  etc.,  |200;  of  clocks,  etc.,  $200;  of  chums, 
tools,  etc.,  m,  lor  mek  conaty  ia  lAich  operatiiig;  pad^acB  uaing^ 
boats,  $50. 

Traveling  fbrtoaa  tdler?,  traders,  etc.,  |W  for  each  county  tmv- 
eled;  fortune  tellersi  havinyr  fixed  place  of  business,  $25  for  each 
county;  operators  of  train  news  agencies,  etc.,  $200;  mauui'acturera 
aad  wlMkMlaii  hi  tobacco  who  f«da»  ta«i  or  labeii,  |M0  for  aaeh 
place  of  hurinaai  where  tags  are  redeemed ;  typewriter  manufacturers 
or  dealers,  $25  for  each  place  of  buaness;  caah-reguter  manufactur- 
ers, dealers,  or  agents,  $100  for  each  place  of  businesB;  adding  or  cat> 
culating  macluae  manufarturers,  daakfs,  or  agents,  $100  for  aaiil 
place  of  business,  weif^iing-scale  manufacturers,  dealers,  or  agents, 
$35  for  each  pkoe  of  buaineaB;  manufacturers  and  distributors  of 
nda  fooatria  Wfgwft,  oaeiuaith  of  1  par  eaat  of  the  graa  Mlaa, 
payable  quarterly;  soda  fountains,  $5  on  each  draft  arm;  pacldii9> 
house  representatives,  for  each  place  of  business,  in  county  having  a 
city  of  leas  than  5,000  inhabitants,  $10;  5,000  to  10,000  uhabitanta, 
160;  county  having  a  city  with  population  of  15,000  to  30,000,  $100; 
$200  for  each  place  of  business  in  each  county  having  a  city  situated 
theron  with  a  ^pulation  of  30,000  or  more;  weapons,  dealers  in, 
IK  for  eaiA  plaM  Of  harfaa*;  hiiiari  tri»la,  ale.,  nIkR,  $100  f^ 
each  place  of  business;  pawnbrokers,  $200  for  each  place  of  business; 
bottlers,  |25  for  each  machine,  having  one  filling  head ;  $75  for  a  two> 
filling  head  madune,  $125  for  noMhiaa  of  Area  fiffiag  heads,  aad  $80 
for  each  additional  filling  head  ob  mch  machine  as  may  have  more 
than  three  heads;  slot  machines,  per  machine,  $2.50  or  $5,  according 
to  character  of  machine,  not  more  than  $75  to  be  collected  from  aay 
one  penoB  ia  aay  «aa  cooatj. 

Shows,  $50  in  each  dt^  of  6,000  inhabitants  or  over,  $40  in  cities 
of  4,000  to  5,000  iahabilaata,  and  $30  in  towns  of  leas  than  4,000 
inhabttanta.  CSxcoa,  ia  or  near  towna  of  20,000  ixihahltaiita  or 
more,  $500  each  day  it  may  exhibit;  in  or  near  towns  of  5,000  to 
20.000inhabitant8,  $200eachday;  towns  of  4,000  to  5,000  inhabitants, 
$150;  towns  of  less  than  4,000  inhabitants,  $100;  dog  and  pony  shows 

HI  cants,  $30  for  each  day's  performance;  midway  shows  and  street 
fidia,  $10  for  each  week  far  each  separate  tent  where  adnuaaion  fee 
is  diaiged;  and  lor  avMy  aMsry-go-nniad  er  flying  hone  aeooa»> 
panying  aaid  caraival  or  atreat  fair,  $25;  real  estate  agents,  $10lor 
each  county;  sellers  on  own  account  of  mowing  machines,  reaping 
and  binding  machines,  or  gas  engines,  whether  manufacturers  or 
aet,  $100,  alio  $10  lor  or  by  eadiaaiHag  agent  in  each  county;  city 
or  other  dfaodoiies,  compilers  of,  $50;  sewing  machine  sellers,  $300, 
a]ao$]0laraadiagent  by  them  employed;  imitation  of  or  subetitute 
for  aleohaiic,  mah,  idaoaa,  or  sfHritoooaliqiMm,  maaufaetuuMi  «f» 
$1,000;  wholesalers  ci,  $1,000;  retailers  of  $300. 

Certain  of  the  above  taxes  are  paid  to  the  tax  receiver  of  the 
county  where  person  so  liable  is  domiciled,  other  taxes  are  returned, 
aad  paid  to  tKK  caBeeiMr  ol  oovnty  where  vocation  or  bnrinoas  ia 
carried  on;  occupation  taxes  on  agents  of  foreign  corporations  are 
paid  to  comptroller  geneiaL  Penalty  for  failure  to  pay  such  tax 
is  doable  the  auoont  d  aodt  tax. 

A  large  aoahw ellm are  colleelad hy  tha ala*a attdda  lha 
principal  ones  are  enumerated  below: 

Granting  charters  to  railroad,  insurance,  express,  canal,  telegraph, 
and  uvipitioa  eoa^aaifla,  $100;  to  haaJtiBg  coaBpanie^  street  or 
suburban  railroad  companies,  and  to  purchasers  of  railroads,  $50; 
renewing  charters  to  railroad,  insurance,  banking,  express,  canal, 
tel^iaidi,  and  navigation  companies,  $100;  aowiding  charkn  of 
laibnad,  caaii^ 


'AUbUndor 
r  liodMP'Oad  'avB  aafit  lor 


or 
htlwraM 


tA»  kaifo  loil  a  liaih 


TAXATION  AND  REVENUE  SYSXiSIS-GEORGIA. 


6S 


panies,  $25;  renewing  charters  of  stnet  or  idbiiibaB  laffaoad  com- 
MflueB,$25;appofatfaigcommiadwwreofdeed8,$5. 

Gmnt  for  500  to  1,000  acres,  $4;  300  to  500  acres,  $3;  100  to  300 
acres  $2;  100  acres  or  under,  $1;  affixing  seal  of  state,  $2;  atta^ing 
seal  of  executive  department,  $1;  oadi,  $1;  copy  of  any  record  of 
not  mora  than  300  words,  $1;   examination  of  records,  50  cents; 
entering  testimonial,  50  cente;  copy  of  record,  if  over  300  words, 
per  100  words,  10  cents. 
AdouaioD  to  Am  bar  esamiaatioa,  $15. 
lor  inapection  of  fertilizers,  10  cents  per  ton. 
Fee  of  $1  per  ton  to  be  paid  by  grantee  upon  phosphate  rock  and 
phosphate  deposit  nuned  and  remoyed  fram  navigable  Mraama  of 
the  state. 

Certified  pubUc  accountant  pays  a  fee  of  $25  for  examination. 
Physician,  examination,  $10;  license  fee,  $10. 
Pwfesrional  aawe,  ewmhiation,  $6. 

nmninfltrr  aad  Uoense  lea,  $5;  aoaual  logistrar 

lion,  $2.  . 

Corporations  or  individuals  depositing  boada  pay  fdtowuig  feas: 
Bonda  or  aacuritieB  aggregating  not  over  $5,000,  $2;  not  over 
$10,000,  $3.75;  $25,000,  $7.50;  $.50,000,  $12.50;  $100,000,  $20;  more 
than  $100,000,  $25.  Interstate  buUding  and  hiaii  aaBodatuma  de- 
ponthig  secofltiae  wiA  alate  dapodtory  or  tnat  Qtmsasy  an 
aaaoal  lea  of  $80. 

T.  THB  mOOMB  TAX. 

These  k  no  mcome  tax  in  Georgia. 

A.  OBNBKAL  PEOPEBTY  TAXES. 

1.  Base — 

a.  The  propeHy  included  and  exempt— The  property 
included  and  exempt  is  the  same  for  county  as  for 

state  taxation. 

h.  JM««»m«n<.— Building  and  loan  aesociationa  or 
oilier  aoooeUtions  of  lOce  character  are  required  to 
leloni  to  the  tax  receiver  of  the  county  where  located 
all  real  and  personal  property,  except  that  real  prop- 
erty located  in  another  county  shall  be  returned  to 
the  tax  receiver  of  that  county. 

2.  Bate— 

The  rate  for  county  purpoeea  for  apeeified  objects  is 
levied  1^  the  ordinaiy,  ^o  may  levy  an  addilaonal 
tax,  if  two-thirds  of  the  grand  jury  recommend  it,  not 
to  exceed  50  per  cent  of  the  amount  of  the  state  tax. 

County  authorities  are  authorized  to  levy  a  tax  of 
not  to  exceed  25  per  cent  of  the  amount  of  state  tax  for 
support  of  paupers. 

The  Tarioae  oonntieB  may  be  divided  uito  drainage 
^btricta  and  Moonfifnnnhi  levied  to  pay  coet  of  diain- 
•ge,  etc. 

3.  Collection — 
County  taxes  arc  collected  in  the  same  general  man- 
ner as  state  taxes. 

B.  TOLL  TAZB8. 

The  constitution  forbids  the  collection  of  poU  taxes 
other  llian  for  educational  purpoaes  and  to  a  greater 
amoxmt  than  $1  annually.  But  the  state  courts  have 
decided  that  this  constitutional  provision  does  not 


prevent  tin  enfoieement  of  laws  requiring  aU  able- 
bodied  maks between  the  ages  of  21  and  50  yoars,  ex- 
cept  ministers  of  the  gospel  and  men  who  have  lost  one 
arm  or  one  leg,  to  work  on  the  roads  of  the  counties 
and  streets  of  the  cities  not  to  exceed  10  days  per 
year,  to  be  commuted  at  a  sum  which  will  amount  to 
not  more  than  50  cents  per  diem  for  tha  number  of 
days  work  required. 

ThecoouniaBiooeiaof  wadBand  revenues  or  the  ordinary  may  levy 
a  tax  (additional)  of  n..t  more  than  four-tenths  of  1  per  cent  of  aU 
taxable  property  in  tiie  county,  which  togetiier  with  the  cmam^ 
tion  tax  shaU  be  known  aa  tiM  "public  read  fand."  except  that  ia 
coontieBofpopttlalioii  between  9,750  and  9,950  one  shall  be  requires! 
to  work  not  more  than  five  days  nor  pay  more  than  equivalent  ol 
such  work  as  a  commuUtion  tax,  but  may  be  required  to  pay  th« 
equivalent  of  aday'awwk  aa  acoaiamtatMO  tax  for  eaiA  andovery 

day  require<l.  ,  . 

By  election  of  tiie  voters  o£  tiie  county  the  "alt«maUve  fourdayjT 
Hw  "  may  be  adopted,  in  wfaidi  caaa  mala  inhabitanta  between  21 
and  60  yea«,  not  physically  or  mentally  disabled,  shall  be  subject 
to  road  dutv  for  four  days,  or  a  commutation  tax  of  ^r  ^ch  amount 
as  the  road  autiiorities  may  fix,  as  equivalent  to  four  days  laaor. 
InBodicoimtylhe  taxmg  authorities  shall  levy  a  tax  of  not  less 
than  10  nor  more  tiian  25  cents  on  each  $100  of  taxable  prop^; 
said  sum  to  be  apportioned  to  tiie  different  districts  m  propo™ 
to  the  amouat  of  taaaWe  property  ia  aadi  county,  to  bo  axpaaflad 

oo  roads  of  the  county. 

D.  CKHVOnaTION  TAXBS. 

Counties  do  not  share  in  corporation  taxes. 

E.  BUSINESS  TAXES,  LICENSES,  AND  FESB. 
County  Ucenses  are:  To  peddle,  $50  per  annum;  toMhibit  dlMa 
witii  horses,  $10  per  annum;  to  caAlbit  Mdmab,  baaste,  ai^  «• 
ttfca.  $10  per  annum;  to  exhibit  any  pictures  or  fijnires,  $5  per 
annum;  to  exhibit  any  otiier  show.  $5  to  $25  per  annum;  tiieatr.cal 
or  musical  exhibitions,  not  ov«  $5  p«r  aaaum. 

AH  bKad  and  defomad  pamnoa  aad  all  who  have  lost  a  limb  or 
limbs  and  are  unit  for  auNunl  W»or,  are  exempt  from  payment  of 
these  lioenaeB. 

MUNKTIPi^  BbVENU£S. 

jL  emsEAi.  nmmmn  tams. 

1.  j^flgji 

'  a.  The  propeHy  indvded  and  exempt.— The  property 
included  and  exempt  is  the  same  for  municipal  as  for 
state  and  county  taxation. 

h.  Asaessment.—Tha  aaaeEBment  "JWi^**^  **** 
pointed  aaseasois  and  not  by  the  tsK  veeriveim 

The  aaseBsment  oa  iollh«  aleck  aad  other  paaooal  property  «f 
railroad  companiea  ia  dialrilMitad  to  munidpaUtieB  oa  the  mm» 
baria  as  to  counties. 

c.  Equalization.— There  is  no  general  equalization 
but  whero  the  assessor  fixes  a  valuation  unsatisfactory 
to  the  taxpayer,  the  latter  may  refer  the  matter  to 
arbitrators,  one  to  be  chosen  by  the  taxpayer,  one 
by  the  asseasw,  and  the  two  thus  chosen  to  select  an 
umpire.  Sionld  tfiey  fsfl  to  agree,  or  to  select  an 
umpiw within  20  days,  tbo  umpire  is  to  be  named  by 
the  mayor  of  the  city.  The  taxpayer  is  expressly 
given  the  right  to  further  ciuestion  this  procedure  by 
equity  petition  in  the  county  court. 


m 


2.  Bale— 

No  municipal  corporation  is  permitted  to  levy  or 
oofflacifor  the  ordinary  current  expenses  an  ad  valorem 
tax  uimii  the  property  within  aiid  eoi|>oratif)ii  exceed- 
ii^f  oneJieif  el  1  per  cent  upon  the  TBhie  of  said 
propirty.  In  ftdditkni  to  such  levy  special  aaseBs- 
.ments  may,  hommw,  hm  hnliad  fer  .street'  impfOTo- 
ments. 

3.  Cyiecfiofi — 

CStiy  taases  are  generady  coUeoted  hf  ikm  "tiwiiiiy'. 
Ihtm  may  be  a  dty  tax  odketor,  who  is.  evdinfliily  not 
'the  aanM' m  thA.  eounty  tax  collector. 

Cities  may  assess  a  poU  tax  for  street  work  only,  and 
then  only  after  an  opportunity  to  work  on  the  streets 
has  been  given.  When  levied  in  labor,  this  tax  is  gen- 
erally commutable.    (See  also  Poll  tax,  under  County 

m  OORFOBATION  TAXES. 

Manieqiali^  ^  ^^'^  ^  corporatbn  taxee, 
eflBeSfit  that  cities  may  collect  a  tax  on  insurance  com- 
panies at  a  certain  percentage  on  gross  pro^mium 
receipts.  ^ 

m.  uwwas  mxB%.  wmmm,  auD'  wmm. 

Maaii  ipl  ■iithiiliiiii  iinj  lii  iihwi  [wwiilwniiiiii:  wHwiiiil  iltimiirttf 
Him,  an*  producets;  and  sellers  of  liquors. 
Unpi  are  made  penonal  property  and  are  so  taxed,  but  Bodi  tax 

Hkt  slaie  aelMiQl  .fond,  ia  composed  of  pdl  taxes, 
sfceial  taxes  on  shows  and  exhibitions,  dividends 
upon  the  stock  of  the  state  in  the  Bank  of  the  State 
of  Georgia,  of  the  Georgia  Railroad  &  Bank  Co.,  and 
one-half  of  tlie  proceeds  of  the  rental  of  the  Western 
41  Atlantic  IKaihvMid;  aE  endowments,  dems,  gifts, 
and  beqaeslB  made  or  to  be  made  to  the  stvle.  or  state 
board  of  ednestiiMi;  the  piroceeds  of  any  commutation 
tax  for  military  sonrieea;  and  all  taxes  that  may  be 
.aiMMed  on  predatcwy  .iiiimals.  This  fund  .is  appor- 


tioned to  the  various  units  of  administration  of  schools 
according  to  the  scholastic  population.  These  units 
yary  in  diffearent  sections.  Each  county  is  divided 
into  local  tehool  dlstnctii,  but  limquently  m  county  is 
the  unit  of  adnunktralion,  siidi  taxes  as  are  levied 
being  levied  by  the  county  govemment  and  applying 
to  all  the  property  within  the  county.  In  other  sec- 
tions the  local  districts  or  cities  and  villages  may  be 
the  unit  of  administration,  and  these  units  may  levy 
taxes  for  sdiool  pmposee  only  on  the  property  withW 
the  corporate  Bmits  of  eadi  nmts. 

LEGISLATION  AFFECTINO  BEVSNin  LAWS:  1913. 

The  following  inheritance  tax  Isir,  iMUk  WW  thsswt  ilwrtMit 
legislation  in  1913,  was  enacted: 

AO  prapertjr  widiiB  Ibe  jnrfadiction  of  tfM  state,  teal  and  per- 
sonal, and  eveiy  estate  and  interest  therein,  whether  belonging  to 
the  inhabitants  of  the  state  or  not,  passing  by  will  on  the  death  of 
the  decedent,  or  by  the  intestate  laws  of  the  state,  or  by  deed, 
giant,  gilt,  or  nle,  intended  to  talee  aiiKt  ia  pBWSMfaa  or  eajojr- 
ment,  after  the  death  of  the  f^rantor  or  donor,  to  any  person  or  per- 
sons, bodies  politic  or  corporate,  in  trust  or  otherwise,  shall  pay 
UtiB  MhnriBg  tax  to  ilats:  Property  passing  to  any  father, 
■MdMV^ lUiBband,  wife,  child,  brother,  sister,  or  wile  or  widow  of  a 
son,  or  any  adopted  child  or  children,  bom  in  lawful  wedlock,  at 
the  rate  of  1  per  cent  on  any  amount  in  exceos  of  $5,000. 

Phipwrty  paiiifMii,  to  any  penon,  corpoatkm,  or  aaMiciation  other 
than  those  enuMrated  in  tito  fnoMag  fugnffil,  at  the  arts  «f 
5  per  cent. 

Thii  tax  is  a  Vm  vpm  property  ro  pawiag  sad  It  beeocMi 
due  sad  payable  at  the  death  of  the  decedent. 

lliere  is  no  provision  for  a  deduction  in  case  of  prompt  payment, 
but  unbn  the  tax  is  paid  within  12  months  after  the  death  of  de- 
cedest,  istwnt  ii diaiged  until  paid. 

A  state  tax  commission  was  provided  for,  and  also  county  boards 
of  aasesBors,  three  in  number,  with  additional  duties  as  county 
boaidi  of  sqaaHattiaa. 

The  annual  license  or  occupation  tax  of  domestic  corporations 
was  amended  as  follows:  Corporations  with  a  capital  stock  of  $10,000 
or  less,  $10;  $10,000  and  less  tban  $25,000,  $20;  $25,000  and  len  than 
$100,000,  $30;  $100,000  and  less  than  $300,000,  $50;  $300,000  and  less 
than  $500,000,  $100;  I6OM0O  and  km  thuk  «1»000,000,  $150;  over 
$1,000,000,  $200. 

mala  law  km  iwihlwliis  aiiaMiiiMVia  tSu  in  Uea  of  aU  nmaiefaMl 
licenses  for  registration.  Physician's  fee  for  «aaBdBBtinB»  fH; 
license  fee,  $20;  fee  by  reciprocity,  $50. 

In  certaiB  counties  according  to  popolation  a  board  of  odaoattoa 
is  provided  for  with  authority  to  levy  not  more  than  5  mills  iqwD 
the  taxable  proper^  of  the  coontjr  for  school  poxposes. 


IDAHO.* 


liaho  d^Msnds  piincipally  lor  state,  county,  and 
local  veTennes  on  the  general  property  tax.  There  is  an 
inheritance  tax,  both  direct  and  collateral.  The  state 
has  a  greneral  corporation  tax  based  on  capital  stock 
and  shares  in  the  license  taxes  collected  locally.  The 
•tale  :is  stiU  in  receipt  of  considefmble  '■mns  eadi  year 
fcim  the  sale  of  pohifie  lands  for  tlie  benefilcf' the 'SC^^ 

lift.  Wise,  Idabo. 
'naikirtn  Jmm  to  im 


'OoxKitriinoiiAL  isofVKMi. 

ABIMSLB  m. 

Sao.  19.  ThakgisiatiiresliaUnotpassloiailorBpedUlMrsiaany 

of  the  ioUoiwing  ennmecated  cases,  that  is  to  say :  *  *  *  For  the 
assessment  and  collection  of  taxes.  •  *  *  Exempting  property 
from  taxation.  •  *  •  Bemitting  tines,  penalties,  and  forieitores. 

ARTICLE  VII. 

Sec.  2.  The  legislature  sliall  provide  such  revenue  as  may  be 
needful  by  levying  a  tax  by  valuation,  ao  that  every  person  or  cor- 
pewttna  JMnpajrataKlapwportfantotheTalaeofhkher.ctito 
pnpmgr,  ooBesps  aria  wa  araas  asnuMinr  oohwim  pcoTMwa* 


TAXATION  AND  BJEVENUE  SYSTEMS-IDAHO. 


The  legisbtur©  may  also  impose  a  license  tax  (both  upon  natuial 
pstsonaand  upon  corpoiations,  other  than  municipal,  doingbusiness 
iTthis  state);  also  a  per  capita  tax:  Provided,  That  the  legisktuie 
may  exempt  a  limited  amount  of  improvemwitB  upon  land  ftom 

Sec  3.  The  word  "pwp«^"     herefai  used  shaU  be  defined 
and  classified  by  law. 

Sao.  4.  The  property  of  tlie  Unttad  Ststos,  the  state,  counties, 
towns,  cities,  and  other  municipal  oatttmiiMmuaA  public  Ubranes, 
shall  be  exempt  from  taxation.  ,       .  , 

Sac.  5.  All  taxes  shall  be  uniform  upon  flie  ssiae  class  of  «ib- 
jecto  within  the  tenitorial  limits  of  the  authority  levying  the  tax, 
aad  shall  be  levied  and  collected  under  general  laws,  which  shaU 
moibe  such  regulations  as  shaU  secure  a  just  valuation  for  taxar 
Smof  aU  property,  realand  penonal:  Pnmded,  That  the  legislature 
mayalknr  such  exemptions  fwm  taxation  from  time  to  time  as  shaU 
seem  necessary  and  just,  and  all  existing  exemptions  provided  by 
tixe  laws  of  the  territory  shaU  continue  until  changed  by  the  legis- 
liian  of  the  atato:  PnMfiirther,  That  dupUcate  taxation  of 
property  for  tiw  mm»  pvpose  dudag  the  same  year  is  hereby 

^'s^c^Trhe  legislatwe  shall  not impose  tana  for  the  purpose  of 
any  county,  city,  town,  or  other  municipal  corporation,  but  may 
by  law  invest  in  the  corporate  authorities  thereof,  respectively,  the 
power  to  assess  and  coUect  taxes  for  all  purposes  of  such  corporation. 

Sac  7  All  taxes  levied  tor  state  purposes  shall  be  paid  into  the 
atato  treasury,  and  no  county,  city,  town,  or  other  municipal  cor- 
poiation,  tiie  inhabitants  thereof,  nor  the  property  therein,  shaU  be 
Seased  or  dischaiged  from  tliolr  or  its  proportioaato  Aaie  of  ta»» 

to  be  IcA-ied  fat  state  purposes. 
Sec  8  The  power  to  tax  corpoiations  or  corporate  proper^,  boUl 

mal  and  personal,  shaU  never  be  lelinquiAed  or  suspended,  and  all 
«otpo»tkmaiathisBtate,OTdoing  business  therein,  shall  be  subject  to 
toaation  for  state,  county,  school,  municipal,  and  other  purposes, 
on  real  and  personal  property  owned  or  used  by  them,  and  not  by 
this  constitation  exempted  from  taxation  wiAin  tte  tenttonal 
limits  of  the  authority  le\^'ing  the  tax. 

Sec  9  The  rate  o)  taxation  of  real  and  personal  property  for 
state  purposes  shall  never  exceed  10  mflh  on  esdi  dollar  of  assessed 

^ndnation  unless  a  proposition  to  increase  such  rate,  specifying 
the  rate  proposed  and  the  time  during  which  the  same  shaU  be 
levied  shall  have  been  submitted  to  the  people  at  a  geneialelectkm 
Md  Aan  ha^  received  a  a-^odtf  of  sn  the  ^  c-^ 
against  it  at  such  election.  u.^^ 
Sec  11.  Provides  that  each  year's  expenditures,  except  for  Msur- 
wctionorwax,8haUbek«ptwi*hintJieabovoiate. 

Brno  U.  There  shall  be  a  state  board  of  equalization,  consisting  of 
the  goVerkor,  secretary  of  state,  attorney  general,  state  au£tor,  and 
Btatetieasurer.whosedutiesshaUbepiescribedbylaw.  Theboard 
of  county  commissioners  for  the  several  counties  of  the  state  shall 
coastitute  boards  of  equalization  for  their  respective  counties,  whose 
duties  it  sbaU  be  to  equaliae  the  valuation  of  the  taxable  property 
toS^under2ditataiaad««rf-^ 

Sac  15  The  legislature  shaU  provide  by  law  such  a  system  of 
county  finance  as  shaU  cause  the  business  of  theeevwal  counties  to 
be  ooadncted  on  a  cash  basis.  It  shall  also  provide  that  whenever 
anv  county  shall  have  any  warrants  outstanding  and  unpaid,  for  the 
Dayment  of  which  there  are  no  funds  in  the  county  treasury,  tiie 
county  comausrioaen,  in  additkm  to  other  taxes  provided  by  law, 
ahall  levy  aspecial  tax,  not  to  exceed  10  mills  on  the  dollar  of  taxable 
property,  as  shown  by  the  last  preceding  assessment,  for  the  crea- 
tion of  a  special  fund  far  the  ledomption  of  said  wtaiants;  anditfter 
the  levy  of  such  special  tax  all  warrants  issued  before  such  levy  shaU 
be  paid  exclusively  out  of  said  fund.  All  moneys  in  the  county 
treasury  at  Uie  end  of  each  fiscal  year  aot  OMded  far  cuwent  ei- 


gae.  7  (The  fifth  amendment).  (County  officers  are  to  be  paid  by 
MUiaBS  aad  ai«  to  turn  ail  lees  into  the  county  treasury.) 

The  offices  most  directly  concerned  with  taxation 
are: 

(1)  The  county  assesBOfs,  who  a»  ex  olllcb  tax  orfledw^ 
bienniaUy  in  eadi  countv.   A  constitutional  amendment  allows 
the  a«?essor8  to  employ  assistants,  with  approval  o£  the  county 

commisaioneis.  l   _j  ^ 

(2)  The  county  comnnswmeis,  who  torn  the  county  board  of 

equalization. 

(3)  The  county  auditors.  ,   .  . 

(4)  The  state  board  of  equalization,  composed  of  the  governor, 
eeiwlary  of  state,  attorney  gea«itl,stotoauditor,aad 

Statb  Rbtkniteb. 
a.  oenbeal  peopbbty  tax18» 

1.  Bdse — 

a.  TTie  property  included  and  exempt— property 
in  the  state,  not  exempt  by  law,  including  interaate  in 
state  lands,  is  subject  to  tUs  tax. 

(1)  "Realestirte"  indndes  the  possession  o^dmm  to,  ownorfiip 
0^  «r  d^  to  the  possession  of  land  (but  possessory  daims  are  exp 

eoqit),  Brines,  minerals,  and  quarri^.  ..d  tlie  Mto. 

"Iiiwvements"  include  buddings,  structuiee,  aad  tae  on, 
fruit  and  nut  bearii«,  and  ornamental  trees  and  vines. 

(2)  "Personal  property"  includes  everything  subject  to  owner- 
ship,  not  included  above.  Shares  of  stock  in  Idaho  coiponteas 
aw  not  ordinarily  taxed,  but  property  of  the  corpomtton  is  taxed. 

(8)  The  exemptions  are,  in  addition  to  public  property,  all  prop- 
erty  used  for  school  purposes;  churches,  chapels,  and  other  buiM- 
ings  belonging  to  any  church  organiation;  benevolent  hMfiitois; 
public  coaioteiies;  buildings  owned  aad  used  by  the  Ma.«^n9, 
Odd  Fellows,  or  other  benevolent  or  charitable  eocieties;  property 
of  resident  widowsand orphansand Union soldiem and >Mkn^to Oe 
imoant  of  9im,  when  total  assessment  does  not  exceed  $8,080; 
Rowing  crops;  pubUc  and  private  libraries,  tools,  farming  impl^ 
ments  and  machinery  to  the  amount  of  $400;  possessory^  right  to 
public  lands;  mortg^;  mining  daiiM  not  potaotod;  wigStiBg 
canals  and  ditdMs,  when  used  by  owner  oa  his  land;  improvemsnto 
on  land,  nol  eaoeeding  $200  in  value. 

6.  Assessment.— The  property  is  to  be  listed  at  its 
fuU  cash  value;  land  and  improvements  thereon  are 
considered  separately.  Lands  are  further  classified  M 
agricultural,  timber,  cut-over  and  burnt,  muMfal» 
grazing,  and  waste  landa,  and  dty  and  town  lots. 

Hie  property  is  assessed  at  40  per  cent  of  the 
amount  at  which  it  is  listed;  and  to  this  40  per  cent 
assessed  value  the  rate  is  appHed.  The  listing  refers 
to  the  second  Mondav  in  January  and  the  rolls  are  to 
be  completed  by  the  1st  day  of  July.  Each  taxpayer 
is  to  furnish  under  oath  a  Bst  of  his  property .  ValiieB 
given  by  taxpayers,  however,  are  not  binding  on  the 
aaseaeor.  R^usal  to  make  a  statement  deprives  the 
taxpi^  of  aU  ri#ita  before  the  board  of  equalization. 

In  assessing  solvent  ciedits,  debts  due  bona  ide  lerideato  of  the 
I  itoia  amy  be  dedncted. 


TAXATION  AND  EEVBNUE  SYSnDMS-IDAIlO. 


and  telephoiie  lines,  piivate  car  lines,  "imilroad  tnck  " 

caai|wnies  are  awowod  hy  tbe  state  board  ci  equalintian. 
■OBCJBment  covera  all  {Mvperty  neceaeary  to  the  operation  of  the 
etc.,  and  the  aaBeamnent  so  made  is  i^iportioned  among  the 

bftlie 


:  in  national  banks  are  assessed  to  the  ownen  where 
MM  ttMNOB  may  be  paid  by  tlie  IWBk. 

The  boifd  nf  county  commission- 

alMi  hmrs  and  ftdiix<tt6*tes  eonqilaiiiti. 

The  state  board  of  equalizatkm  eqiiaHim  tlw  raliub- 
lion  of  property  between  the  counties .  It  may  increase 
or  decrease  the  valuation  by  classes  of  property  in  any 
county.  But  it  may  not  increase  or  decrease  by  more 
IS  per  Mnt  the  total  Taluations  of  the  state  as 
'  hf  'Hi 


'Tkmm  w  no  state  rate,  strictly  spealmy,  fm  the  law 
■Ires  that  the  amount  to  be  raised  by  ad  valorem 
for  state  purposes  shall  be  apportioned  to  the 
I  on  the  basis  of  the  assessed  valuation,  and  the 
of  oadi  eomity  kvieil  by  the  eonnty  authorities 
wMiaaiaaif  a  pariolllieoiMiil^lsiH.  appor- 
tionment is  mmAb  %>  Hm  ttate  boaipd  of  oqmiwlimk 
1.  OoOeeium — 
Tmxm  are  collected  by  the  county  assessor,  who  is 
tax  collector.  They  become  a  lien  on  the 
of  the  taxpayer  on  the  second  Monday  in 
■»  lino  10  day*  aHw  tho  aoeond  Monday  in 
r,  ami  boeoiiM  dflUnqiieiii  tlio  int  Monday 
J,  wImii  10  per  oemt  penalty  m  added.  Tlio 
•oHector  Is  required  by  statute  to  pve,  by  December  1 
if  each  year,  a  written  notice  to  each  taxpayer  of  the 
■ereral  levies  making  up  the  total  amount  due  from 
the  tazpayrar.  The  delinquent  list  is  published  on  the 
fmvtti  Mmiday  in  May,  and  Iran  tiMnon  mmj  be 
nJpMitid  by  mimmm  and  ■■ia> 

HIm  fMnal  property  ii  ■ainiiid  and  tha  tax- 
pa3rer  has  not  enough  realty  to  insure  the  coBeoiioii  of 
the  tax,  the  assessor  may  collect  the  tax  on  the  personal 
popcarty  at  the  time  of  the  assessment  thereof.  If  the 
ii  la  made  before  the  fMloa  have  been  ascer- 
,  fbt  aamanriiuiy  vw  Hm  imlea  of  tho  pnaoeding 


tkm  vott  tas.  it  a  oon&tv  lax. 

o.  m  naammMMom  tax. 

All  property  idlieb  ahaU  pass,  by  will  en*  by  the  intes- 
Isl0  hsm  of  Hw  alate,  ten  aii|y  pmon  who  may  die 
Mhid  or  ponaowd  nf  tlwt  mno  >  inid<p|  <rf  the 
1111%  or  if  aadt  decedent  was  not  a  naidfliil  of  the 

at  tJie  time  of  death,  which  property,  or  any 
thereof,  shall  be  within  this  state,  or  any  interest 
or  income  therefrom,  which  shall  be  traos- 


fenod  by  deed,  piiit»  aale,  or  gift,  mada  ia  ooiitflmpl»> 
tioii  of  death,  or  iatoidad  to  late  dlbel  itfUr  aiMii 

death,  is  subject  to  an  Inhflritance  tax,  to  be  paid  to 
the  treasurer  of  the  proper  ooimty  for  the  benafil  of  Ihft 
general  fund  of  the  state. 

The  tax  shall  be  a  lien  upon  the  estate  until  paid, 
and  shall  be  upon  the  market  value  of  such  property. 

AB  property  tranaiemd  to  ooeiataes,  corporatimis, 
and  iaaCtliitioiiB  exempted  tnm  laxalinm,  or  irineh  aro 
devoted  to  ehantable,  benevolent,  or  eduealiottal  pur- 
poses, b  exempt  from  this  tax. 

The  rates  and  further  exemptions  are  as  follows: 

(1)  Piroperty  in  excess  of  the  clear  value  of  110,000  transferred  to^ 
the  vidov  or  to  a  minor  child  of  the  decedent  and  in  excess  of 
HOOO  tnasferred  to  the  knsbwd,  wif^  liasal  ism^  BnMl  aMiestar, 
or  adopted  child  of  the  decedent,  or  any  child  to  whom  euch  de- 
cedent for  not  less  than  ten  yean  prior  to  the  transfer  stood  in  the 
mutually  adoMnriadliBd  wifcUoa  of  a  pMit,  or  any  lineal  iaMW  of 
such  a^iiled  or  ■nrtaaUy  acknowtodtad  child,  up  to  $25,000  ia 
taxed  at  the  rate  of  1  per  cent;  all  in  excess  of  $25,000  and  up  to 
150,000,  1|  per  cent;  all  in  excess  of  $50,000  and  up  to  $100,000, 
S  per  cent;  aU  kmem  of  lUMItaad  optalMM  S|  P«r  eeaf,^ 
over  1500,000,  8  per  cent. 

(2)  rtoftKty  in  excess  oi  92,000  tiansfened  to  the  brother,  sister, 
oradaneadartflf  almlharardetar,  aviieorwidowof  aeon,  or  tiie 
husband  of  a  dili|l|ir  if  tile  decedent  is  taxed  at  the  rate  of  1 }  per 
cent  of  such  excess  up  to  925,000;  all  in  excess  of  $25,000  and  up  to 
950,000,  2i  per  cent;  aU  in  excess  of  950,000  and  up  to  9100,000,  3 
pw  cent;  all  in  excess  of  9100^  aoA  «p  «0  fHlM  M  pir  «Wt^ 
over  $500,000,  4}  per  cent. 

(3)  Property  in  excess  of  $1,500  taaniarred  to  the  brother  or  sister 


son  is  taxed  at  tte  lals  of  3  per  cent  of  such  excess  up  to  $25,000; 
all  in  excess  of  9A,000  and  up  to  950,000, 4^  per  cent;  all  in  excess 
of  950,009  Mid  «p  to  9100,000,  6  per  cent;  all  in  excess  of  9100,000 
and  up  to  9600,009^  7|  per  cent;  over  9500,000;  9  per  cent 

(4)  Property  in  excefw  of  $1,000  transferred  to  the  brother  or  sister 
of  the  grandfather  or  grandmother  of  decedent  or  a  descendant  of 
■adi  p«m  ii  tand  at  tt»  fale  of  4  per  eeat  oa  MiA  esewi  «p  to 
925,000;  all  in  excess  of  $25,000  and  up  to  $50,000,  6  per  cent;  all 
in  excess  of  $50,000  and  up  to  $100,000,  8  per  cent;  all  in  excees  <rf 
9100,000  and  up  to  9600,000, 10  per  cent;  over  9500,000, 12  per  cent. 

(5)  Fkopertyin  eixcea<rf9B00  tnasfsRed  to  a  person  in  any  other 
iliimn  of  consanguinity  or  a  stranger  in  blood  to  the  decedent  or  a 
body  politic  or  corpocato  is  taxed  at  the  rate  of  5  per  cent  on  such 

«p  to  |9Mlt;  an  ia  eauMi  «f  tlMM  nd  «p  to  99M99,  7i 
per  cent;  all  in  excess  of  950,000  and  up  to  $100,000,  10  per  cent; 
aU  in  excess  of  $100,000  and  up  to  WOfiW,  12^  pw  cent;  over 
9600,000, 15  per  cent 

If  the  tax  is  paid  within  six  months  after  tlie  death 
of  the  donor,  5  per  eeni  diaoonnl  is  allofrad.  If  not 
paid  widdn  one  year,  inlenrt  at  the  lale  of  6  per  cent 
per  annum  la  added. 

The  probate  court  may  appoini  appiaima  to  dotoi^ 
mine  the  value  of  any  estate. 

The  administrator  is  required  to  deduct  the  tax 
before  dlivoring  the  property. 

n.  OOBrOBAIKHf  TAZM. 

Corporations,  in  addition  to  Hm  gMieral  property 
tax,  pay  the  foBowInf  liecnas  feea: 

ia  tile  state,  ezoept  insurance 
dMU  par  a  Uoeaw  ia*  ia 


Every  coi 
and  "i^pffwl.iii!ti,wi' 


TAXATION  AND-  REVENUE  SYSTEMS-IDAHO. 


67 


noportion  to  ite  autiioriwjd  capital  stodt.  If       capltol  stock  | 
«BOMdB  9S/I00,  $10;  $5,000  to  $10,000,  $12.50;  $10,000  to  $25,000,  ! 
$15;  $25,000  to  $50,000,  $22.50;  $50,000  to  $100,000,  $37.50;  $100^ 
to  9250,000, 982.60;  9250,000  to  9500,000, 975;  9500,000  to  91,000,000, 
990;  91,000,000  to  9t,Q0O,00O,  $190;  over  92,000,000, 9150. 

AU  insurance  companies,  except  mutual,  pay  a  tax  of  2  per  coit 
on  gross  premiums  received  in  Idaho  lees  premiums  and  caocellar 
tlosu  returned  to  policyholdan. 

JiH  euiii  iHwiaaiM  ni  ^  1*      "T '"  *''^*r^ 

E.  BUSINBSS  TAXES,  UCnDIBaS,  AHB  FBB8. 

The  state  receives  10  per  cent,  the  counties  40  per 
cent,  and  schools  50  per  cent  of  the  following  Ucenses 
wliich  are  issued  by  the  counties: 

Auctioneers,  $5  per  month,  or  $20  per  annum;  toll  hridges  and 
ienies,  lato  fixed  by  commiiriHiflr;  MlUaids,  etc.,  each  table,  $5 
per  quarter;  bo^rling  alley,  $5  per  <|uarter;  exhibition  of  caravan, 
menagerie,  circus,  etc.,  each  exhibition,  910;  other  shows  per  day, 
95;  pawnbrokers,  950  per  quarter,  two  mondis  988.39,  one  waanih 
919.97;  peddlen-witli  a  pack  and  on  foot,  9100  ammallr.  ^tP^ 
and  one  horse,  $150  annually;  wagon  and  two  lu«ei»  ISSOamimlly; 
with  other  conveyances,  $300  annually. 

Liquor  UeflBBea—I^irl^iwr,  to  be  drunk  on  the  pranim,  9750 
per  annum;  not  to  be  drunk  on  the  premises,  $200  per  annum. 

The  state  receives  from  tlie  insurance  commissioner  all  the  pro- 
ceeds of  the  foUowing  Hcensee:  Ineoniioe  oompaoiee,  980  amuiaUy; 
banter's  license,  $1;  nonresident  himter's  license,  $25;  fraternal 
eocietica,  license  fee ,  $5  annually ;  insurance  agents,  $2  to  $5  annually. 

For  filing  articles  of  incorporation— when  the  capital  stock  does 
aokexceed 995,000, 910;  92B,«00to9fiO,000. 920;  $50,000  to  $100,000. 
$40;  $100,000  to  $500,000,  $60;  $500,000  to  $1,000,000,  $100;  over 
$1,000,000,  $150.  Filing  certificates  of  changes  of  articles  of  in- 
coiporation,  $5;  executive  commiaaiflne,  95;  certifying  laws,  99; 
tearchiwg  records  and  certifying  laws,  95. 

Grazing  fee  on  sheep  entering  the  state  from  other  states  and  teni- 
tosies,  5  cents  per  head,  payable  into  the  stote  treasury  to  the  oredit 
el  the  atato  Utb  stodc  nmtoiy  fund. 

Tb  insurance  commissioner.— Fraternal  societies,  for  filing  articles 
of  incoipatatian,  910;  aocieties'  power  of  attorney,  92;  annual  state- 
ment, 925.  J— 

Domeetic  fire  insurance  comp  intai  Wiag  ■Hia—  of  iaeaqpra- 
tkm,  910;  annual  statement,  $10. 

iBBurance  companies.— Annual  statement,  950;  copies  of  papers, 
SOoeoliperfolio;  afflxingseal,91;  Talni]igpeli<:ieB,l  cent  for  each 
$1^;  ieMMi«eoiiMa(«uanMa^  IS. 

W,  IBB  INOOMB  TAX. 

llMie  k  BO  iMno  iMC  ia  Idalui. 

OOUMTT  RbVBMUIBS. 
OSNSBAL  FROPEBTT  TAXES. 

1.  Base— 

The  property  included  and  the  methods  of  assess- 
ment and  of  equalizaUott  are  the  same  for  county  as  for 
state  purposes. 

2.  BaU— 

The  board  oi  oounty  oommiarioiiBra  amuialty  aacer- 
if^a  tlio  noooMaTj'  rate  to  be  levied  ob  oaeh  flOO  of 
laxriJo  ptttpwly  tor  stale  aadooqatytiaaBa. 

Omw^  oommisBVoners  at  the  time  of  the  annual  levy  of  taxes 
MMtlevy  a  tax  of  i  mill  on  the  dollar  of  assessed  valuation  of  all 
hoMH  cattle,  goats,  mules,  asses,  and  swine,  and  4  aoilla  on  the 


dollar  of  aaessed  valuation  of  all  sheep  within  the  county  for  the 
purpose  of  exterminating  predatory  animals.  Said  commiflfflomwi 
may  at  the  same  time  levy  a  tax  not  exceeding  5  mills  on  the  dol- 
lar for  the  porpose  of  eztenuiiating  perta. 

3.  OoUeedon — 
Ooimty  taxes  are  ooUeeted  in  sulistaiitlaiy  the  samo 

manner  as  state  taxes. 

The  board  of  coimty  commissioners  at  its  annual 
meeting  may  order  the  cancollation  of  any  manifestly 
erroneous  tax  bills;  also  the  refunding  of  any  money 
erroneously  collected. 

B.  POUU  TAXK8. 

Every  male  over  21  and  under  SO  years  of  age,  except 
paupers,  inuDe  persons,  Indians  not  taxed,  Govemr 
ment  prisomns,  active  members  of  volunteer  fire  com- 
panies, and  persons  permanently  disabled  so  as  to  be 
unable  to  perform  manual  labor,  and  honorably  dis- 
charged soldiers  in  the  volunteer  service  of  the  United 
States,  must  pay  an  annual  poll  tax  ol  $2.  If  not  paid 
before  the  second  Monday  in  January,  the  tax  beoomea 
$2.60.   This  is  collected  by  the  tax  collector. 

A  road  poll  tax  not  to  exceed  S4  on  each  adult  per- 
son, levied  by  the  board  of  county  commissioners,  is 
collected  by  the  road  overseers  in  the  road  districts  ol 
the  county  and  by  them  turned  over  to  the  ooont^ 
treasurer.  Employors  are  rmptmtStih  for  the  oolleo- 
tam  of  tiie  road  poll  tax  of  their  enflvlogpMS,  and  may 
dednoi  Bodi  pigrment  from  the  wages. 

C.  THE  INHERITANCE  TAX. 

Thero  is  no  eonnty  infaoritaiiBe  tax. 

All  corporations  are  taxed  under  the  general  prop* 
erty  tax. 

The  ooonty  reoeiveB  40  per  oent  of  the  moneyi  ool- 
keted  by  the  state  for  lieenses.  (3ee  State  ticeOMs  for 
desefiption.) 

Municipal  Revenues, 
a.  qmnkral  fbopebty  taxes. 

1.  Base — 

The  property  included  and  the  method  of  assess- 
ment and  of  equalization  are  substantially  the  same 
for  municipal  as  for  state  and  oounty  purposes. 

A^^igti  dtiea  do  not  nudce  a  separate  aoseoantMit, 
the  munkipal  anthorities  are  empowered  by  statute 
to,  in  certain  instances,  include  with  the  property  sub- 
ject to  taxation  the  unpatented  lands  embraced  within 
the  municipal  limits.  No  lien  attaches  until  after  tho 
lands  become  patented.  These  claims  to  public  lands 
are  not  included  in  the  regular  aonenHmwnt  for  state, 
county,  and  municipal  purposes. 


TAXATION  AND  REVENUE  SYSTEMS— IDAHO. 


t.  RaU — 

The  council  or  trustees  of  each  city  or  village  certify 
the  rate  to  the  tax  collector  of  the  county.  The  limit 
is  20  mills  for  general  expenses;  but  other  taxes  author- 
ised hf  hm  maj  beleiviML 

%  Hie  oonn^  tax  ooOttetor  in  mt1)0taiilia%  the 
same  manner  as  the  state  and  county  taxes.  The 
oountr  receives  a  percentage  for  collection.  For  1912 
tile  statutes  allowed  the  counties  1|  per  cent  for  such 
oalleetioii. 

£ach  city  and  village  is  empowered  to  require  every 
■Ue-bodied  male  to  work  two  days  on  the  streets  or 
yghways,  or  to  provide  a  substitute.  Each  delin- 
qaenl  ainU  imfmt  not  to  eixoeed  II  per  day. 

€  Aim  I>.  INHESITANCS  AMD  CXUBPCOUTIOlf  TAXES, 

^JEhiM^ttnjMi'  iimiilMee  ^or  eotpmition  turas  for 

K.  TAXlt,  UVSKSBS,  AND  FEES. 

CHiwayimpoae  a  licenae  tax  of  not  Um Hmub  jimmmamiSbm 
iWllpai  omera  or  harborera  of  dogs.  ^ 

Sgwxx.  Kbvbiiiwi. 

'lilt  'Miiol  revenueB  oonaiii  of'  interest  on  the  publie 
aobool  fond,  the  principal  of  which  is  derived  from 
proceeds  of  tlie  aalo  of  lands  and  from  escheats;  an 
annual  county  tax  of  not  less  than  5  mills  nor  more 
than  10  mills  per  doUar,  also  fines  and  forfeitures; 
50  per  oent  of  licenses;  and  special  school  district 
taoDBs,  %  tlie  nlMwl  diitijiili,  of  not  to  eiBoeed 
lOinilii. 

like  mmuicipal  taxes,  the  school  distriot  taxwi  aie 
•oUeeted  by  the  county  tax  collector,  the  county  re- 
eraving  a  percentage  per  oent  in  1912)  for  the' 
ei^ection. 

BoAD  District  Reybnumu 

Three  varieties  of  mtd  tax  on  county  property  ap- 
pear in  Idaho: 

P)  Ageneral  road  tax  of  from  10  cents  to  100  cents  on  each  $100  on 
ttt*  lalne  of  taxable  propmy.  This  tax  is  levied  over  the  entire 
cwuity.  Tww^-iive  pr  oent  of  anioiiat  coOwted  wiSbm  tbe  m- 
corpoaati  cilii%  tmnm,  mi  iriWinBii-  ii  srtMnwd  to'  Hum  nimm 
itwjiTMwiiii.. 

A  wgmSii.  pgopBrty  road  tuc  fhis  tax  may  be  levied  tmr 
IIH' aaiin land  pvite. 4rf tike  eonaly,  witiaay  be  levied  ia  only 
a  etMrifai  road  district  or  districts  of  the  county.  These  road  dis- 
tdkli  iM  established  by  the  board  of  county  commiaHionera,  and 
cteisd  in  ana  or  Bwalier  a*  said  board's  vin.  If  tte  bewd  does 
■ot  waM.  to  levy  a  special  road  tax  throughout  the  entire  county, 
Ipa  ijiafity  of  the  taxpayns  in  any  road  district  shall  petition  the 
«M«|f  kaMtol»v]rai|wdaltax«itU^  diotnct,  the 

■mtnig'  boaid  mmf,  at  its  option,  do  ao.  The  petition  aniik  ilala 
the  rate  to  be  levied,  which  must  not  exceed  100  cents. 

(3)  A  tax  levied  by  a  "special  good  roads  district."  These  dis- 
1**  aM  to  k«  «rtlawt  fliai 'ttW'iiii  dirtriete 


county  commissioner.  If  25  or  more  taxpayers  in  any  "portion" 
of  a  county  wish  for  some  specific  road  purpose  to  have  said  portion 
of  tito  county  iHef  tea ■pedilgwdMadidlMHctlfcey  may,  by 
petition  to  the  board  of  county  commiasionerB,  secure  an  election 
to  be  held  within  such  portion  of  the  county,  the  election  to  deter- 
mine whether  such  proposed  road  district  shall  be  established. 
IMdoBt  realty  ownen  only  naj  -voto  at  slid  cieetioa.  If  Ilia 
district  be  established,  three  "good  roads  commLisioners "  are 
elected.  They  form  a  board,  one  becoming  chairman,  one  secre- 
tary, and  one  treatufer. 

The  said  board  has  power  to  issue  bonds  after  the  dfatrict  Section 
hasso  authorixed.  It  makes  an  estimate  of  the  amount  necessary  to 
be  laised  for  the  purposes  of  the  district  and  delivers  the  same  to 
die  county  auditor,  wiw  levke  the  tax,  nhidi  it  eeflected  wiA 
other  taxes  by  the  county  tmmm.  ThatttnUii  flBH  a^BarfUm 
this  levy. 

For  the  RMd  poll  tax,  see  PoH  taxes,  above. 

IrBIOATION  DlgTBIGtS. 

Irrigation  districts  are  formed  on  petition  of  a  per- 
centage of  the  landowners  to  be  affected  thereby.  The 
petition  is  addressed  to  the  board  of  county  commis- 
sioners in  that  county  which  embraces  most  of  the  area 
i#the  proposed  «Bttriet.  Aftor  a  hearing  by  the  com- 
niiaBM»i«CB,Mid  Hie  orderinf  of  an  eleetkm,  the  proposed 
district  may,  by  a  two-thirds  majority  of  those  voting, 
be  established.  A  board  of  directors  is  elected,  they 
choose  a  president,  secretary,  and  treasurer;  call  elec- 
tion before  issuing  bonds  or  assessing  property;  assess 
the  property  of  the  district,  not  according  to  its  value 
but  aeeoidiiig  to  tile  qtedal  boMfil  to  be  reoeiTed  firom 
the  inigatkm  ps^^eoi. 

The  cost  of  the  irrigation  works  is  apportioned  over 
the  different  tracts  of  land  in  accordance  with  the 
relative  benefit  to  accrue  to  each  tract.  The  amount 
thus  apportioned — rather  than  the  value  of  the  land — 
is  used  as  the  base  upon  which  the  periodical  and  spe- 
cial tasua  are  oakulaied.  Tiiebondof  directonlei^ 
an  anmial  tax  or  "aiwmunmnt**  on  the  third  TiMsdaj 
of  August  eadi  3rear.  In  the  Utter  part  of  Septembw 
the  board  meets  as  a  board  of  correction  to  correct  any 
errors  in  the  list.  The  tax  is  collected  by  the  treasurer. 
Payment  is  due  in  November.  The  tax  becomes  de- 
linquent after  the  tet  Monday  in  January,  and  be- 

eomfls  a  Ben  upon  tile  pioperty  after  the  fini  Mniday 

in  HttTch. 

Hie  board  of  directors  is  authorized  by  statute  to 
diaige  tolk  for  water  supplied  by  the  liriijitiint  woilai. 

MMmmAtwom  awbotuvo  mtmhim  laws:  ms. 

A  constitutional  amendment  was  adopted  by  which  the  county 
ti'<— Mi'ia;  who  h  aim  puUfe  ailitoirtnto,  tinnnmn  ez  oOefe 
county  tax  enlaelor,  Hiii  duty  belaf  tati  mmj  ft—  fti  mimlj 

assessoa. 

The  pnUie  utflitiw  mmmisrinn  was  constituted  the  state  tax 
commission.  AssnAithMMqMnrMonof  die  administration  of  all 
laws  relating  to  the  assessment  of  property  and  the  levy,  collection, 
apportionment,  and  distribution  of  taxes.  All  county  boards  of 
asMMuant  and  equaltetfou  and  all  oOeen  coneemed  with  the 
administiatkm  of  the  revenue  laws  of  the  state  are  subject  to  the 
authority  of  the  commiasion.  All  property  is  required  to  be  assessed 
•A  its  "ftill  caih  vafaw,"  vhidi  is  defined  as  "  the  value  at  which  the 


TAXATKMf  Al^  KEVENOT*  S¥ffliai8— ILUNQI8. 


60 


Merty  would  be  taken  in  payment  of  a  just  debt  due  from  a  solvent 
debtor,  or  the  amount  the  property  would  seD  foratavolnntiry  «A 
«fc  Wide  in  the  oidiaaiy  comae  of  businesB,  taking  into  consider 

ation  its  earning  power  when  puttodMMMUMto  ivfaich  property 
dmilariy  situated  is  appUed." 

Further  exemptioBB  tnm  tawtfcm  were  made  as  follows:  Fruit 
and  nut*earing  trees  planted  in  orchard  form  for  less  than  4  years, 
and  grape  vines  for  less  than  3  years;  capital  stock  of  corporations  to 
tiie  amount  actually  invested  in  or  represented  by  property  which 
been  anMMd;  cerqiJeiative  telephone  lines  from  which  no  profit 
ll  derived  or  upon  or  over  which  no  fees  or  tolls  are  chaiged  or  col- 
leeted'  surgical  or  scientific  instruments  of  resident  proiosrional 
men,  to  theamountof  $400;  houaihold  goods  and  fumiture,  sewing 
machines,  musical  instruments,  wearing  apparel,  and  jeweby  of 
resident  owners  to  the  amount  of  $400,  when  the  total  value  does  not 

exceed  $1,000.  ,  .  ^ 

All  real  and  personal  property  must  be  aassned  between  iho 
■ieond3Ionday  in  January  and  the  fourth  Monday  in  June;  lands  in 
dties  towns,  etc.,  are  classified  as  business  or  residence  lots;  diares 
oi  stock  in  national  or  state  baakB,  building  and  loan  associations, 
and  trust,  surety,  and  fidelity  companies  organized  under  the  laws 
of  the  state  are  assessed  to  the  owners  where  they  are  located,  but 
Hui  taxes  may  be  paH  by  &e  banks;  foreign  banks  and  private 
baakne  with  no  fixed  amount  of  capital  are  assessed  where  located 
on  an  amount  equal  to  the  general  average  of  money  used  during  the 
preceding  year. 

T^es  become  delinquent  on  the  totlfopday  in  January  succeed- 
ing the  levy,  10  per  cent  penalty  being  added;  if,  however,  one-half 
is  paid  iwior  to  the  delinquent  date,  the  penalty  on  the  other  half  is 
only  4  p«  cent.  Twpayars  must  be  notilid  of  Aa  tf^mi  knhea 
liiar  to  ^  io«A  Monday  in  Novenber. 


•An  etoto  Izeaeaer  must  wtnm  to  widows  the  aaount  paid  by 
«bem  ae  w  hdMMoe  te  upon  «Mr  ■hare  of  the  ooiaBMUiily 

^"llim^  registration  fees  for  motor  vehicko  from  fl8  to  f«>,  accord- 
ing to  honepower.  and  itar  motor  veWdee,  |S;  automobile  dealm 

and  manufacturers,  $35.  ^  _j 

A  "Blue  Sky  "  law,  r^ulating  investment  companies,  was  passed 
and  cortidn  fees  authorised.  ,  , 

The  law  authorizing  a  tax  levy  on  live  stock  for  the  extermination 
of  predatory  animals  was  repealed,  and  the  board  of  county  commis- 
sioners was  authorized  to  levy  a  special  tax  of  not  more  than  1  mill, 
to  be  kaownaa  "Scalp  fund  for  paying  bounties."  They  may  also 
levy  a  tax  «f  1  miU  iar  the  extermination  of  crickets  and  other 

''''special  sdHJol  distoict  taxes  may  be  levied  not  to  exceed  1 5  mills 
in  districts  other  than  independoiit  districts.  In  the  latter  the 
board  of  trustees  may  levy  a  special  tax  not  exceeding  20  mills,  and 
where  rural  school  routes  are  maintained  10  mills  additional  may  be 
levied  for  said  routes. 

rii!,'hway  commissioners  may  levy  not  to  exceed  2i  mills  lor jroad 
purposes,  and  not  to  exceed  I  mill  for  bridge  purposes,  provided 
thataeseiatoBwhenaidedtothoee  imposed  bythe  board  of  county 
commisBionem,  ihdl  noteweed  4  mills  for  road  and  1  miU  for  bridge 

purposes.  .  .      .  ^ 

Drainage  districts  may  be  organized  upon  petition  of  the  owners 
of  one-fifth  of  the  acreage  in  said  district.  Amounts  leviod  in  this 
district  are  added  to  the  general  property  taxes  and  collected  ther^ 
with.  Incorporated  towns,  cities,  or  villages  may  exerdse  the 
funetkms  of  a  dnmage  district,  or  the  whole  or  any  portion  of  a 
town,  city,  or  viUage  be  included  with  oth«  territory  in  a 
common  district. 


ILLINOIS.* 


The  oonstitotioii  pieseribes  a  general  property  tax 
for  state,  county,  and  municipal  purposes,  and  also 
authorizes  the  taxation  of  certain  occupations,  fran- 
chises, and  privileges. 

Corporations  are  generally  taxed  in  the  same  man- 
ner as  individask.  But  domestic  oorpontti«nis  are 
also  turad  <»l  the  excess  of  thdr  capital  stock  above 
the  vahie  of  their  tangible  property.  All  such  cor- 
porations except  manufacturing,  coal  mining,  news- 
paper publishing,  and  stock-breeding  corporations 
are  assessed  on  the  excess  by  the  state  board  of  equali- 
zation.  Those  excepted  are  assessed  by  the  local 

llie  poil  tax  is  osed  soleiar  for  rosd  district  ptsrposes. 
ooNSiTnmcyNAi<  rBonsioNs. 

AVtlOUt  XK. 

Sko.  1.  The  geneml  assembly  shall  provide  au^i  ievemli  may 
be  needful  by  lev-ying  a  tax  by  valuation,  so  thateverj-  person  and 
corporation  shall  pay  a  tax  in  proportion  to  tbe  value  of  his,  her,  or 
its  proiKjrty— such  value  to  be  ascwtained  by  some  person  or  persons 

I  This  compilation  is  derived  mainly  from  the  following,'  sources: 
Revenue  Laws  of  the  State  of  Illinois.   Auditor's  edition.  HM)S. 

Compiled  and  published  under  the  direction  of  James  S.  McC  alloc  h, 

auditor  of  public  accounts,  Springfield,  III.,  1908. 

A  rt>})()rt  on  the  taxation  and  revenue  system  of  Illinois,  moMxea 

for  the  Illinois  Special  Tax  (  ommission  by  John  A.  Pairlie,  Ph.  D. — 

^^The  Revised  Statutes  of  the  State  of  Illinois,  1911.  »  ^ 

the  general  sUtutes  of  the  state  in  force  on  AUMMTf  1,  »».  B7 
Btfvey  B.  Hurd.  Chicago,  1911. 
TheMsnonbwBofina. 


to  be  elected  or  appointed  in  such  manner  as  the  general  assembly 
shaU  direct,  and  net  otiMndae;  but  the  gennml  assembly  sfaaU  have 

power  to  tax  peddlers,  auctioneers,  brokers,  hawkers,  merchants, 
commission  merchants,  showmen,  jugglers,  ^  inkeepera,  g^^'T 
keepers,  liquor  dealers,  toll  bridges,  ferries,  inemanoe,  fdigmpb 
and  exprem  intsNSts  or  busineas,  v.  n  l  .  rs  of  patents,  and  persons 
or  corporations  owning  or  lea-^ing  franrhises  and  privileges,  in  such 
manner  as  it  shall  from  time  to  time  direct  by  genml  law,  unifona 
as  to  the  dam  upon  wfaidi  it  eperatea. 

Sec.  2.  The  specification  of  the  objects  and  subje.  ts  of  taxation 
shall  not  deprive  the  geneial  assembly  of  the  power  to  require  other 
subjects  or  objects  to  be  taxed  in  soch  manner  ae  may  bo  coosirtent 
with  the  principles  of  taxation  fixed  in  this  constitution. 

Sec.  3.  The  property  of  the  state,  counties,  and  other  municq>al 
corporations,  both  real  and  personal,  and  such  other  property  as  may 
be  used  exchwvely  lor  i«riciiltm»l  and  horticultuml  eocieties,  for 
school,  religious,  cemetery,  and  <  haritable  purposes,  may  be  ex- 
empted from  taxation  by  general  law.  In  the  assessment  of  r^ 
estateencumberedby  a  pubUceasementany  depredatbnoccaaioned 

by  such  Mwwiifint  may  be  deducted  from  the  valuation  of  such 

property.  ,  . 

Sec.  4.  The  general  amembly  shall  provide,  m  an  cases  wftere  is 
may  be  necessary  to  seU  real  estate  for  the  non]uyraent  of  Uxes  or 
special  assessments  for  state,  connty.  muni.  ipal.  <.r  oiln-r  ].\irpoeeB, 
that  a  return  of  such  unpaid  taxes  or  assessment  shall  be  made  to 
some  general  officer  of  the  county  having  authority  to  receive  Aate 
and  county  taxes;  and  there  shall  be  no  sale  of  said  property  for  any 
of  said  taxes  or  as.sessment,s  but  by  said  officer  upon  the  order  or 
judgment  of  some  court  of  record, 

Sbo.  «.  The  geneml  eammbly  sfaaU  have  no  power  to  reieaae  or 
discharu'c  anv  l  ounty,  <  ity.  township,  town,  or  district  whatever,  or 
the  inhabiunts  thereof,  or  the  property  therein,  from  their  propor- 
tionate share  of  the  taxee  to  be  levied  for  stale  parpoiee,  nor  shall 
commutation  for  such  taxes  be  authorised  in  any  form  vbatmever. 


TAXATION  AND  REVENITE  BYBTEMS-IIXINOIS. 


Sac.  7.  AH 


levied  ior  itate  pnfpont  ilMiil  1m  pflui 


8m.  8.  Onmity  ntharitiaB limM  mmr  mmm  taim,  'Qm- 
«i  vriiich  simll  «ceed  75  cents  per  $100  vmluation.  except  for  the 
Pfmeiit  <d  imdebtedDen  eaetiqg  at  the  adoption  of  this  conatittt- 
tiii%  odaMaiitiMiriaed  liy  a  iroie  <rf  the  people  of  the  c 

Sml  9.  HlB  general  iv^mbly  may  vest  the  (xaporate  authoritiee 
0f  t-ities.  towns,  and  Aillages  with  power  to  make  local  improve- 
ments by  special  asseasment,  or  by  special  taxation  of  contiguous 
,  or  odntiiiM.  Wat  all  other  corpomte  piupuaM^  all  muni- 
IcoqiaistieaBinay  be  vested  with  authority  to  assess  and  collect 
hot  aadi  taxes  shall  be  uniform  in  respect  to  posons  and 
■  »t|%i»  'jmiadieliM  liodjr  iiM|nmjng  0^  ■ubo. 
10.  The  ^neral  assembly  shall  not  impose  taxes  upon 
caqMMatioiifl  or  the  inhabitants  or  property  thereof  for 
bat  Aal  nqiiie  llHt  all  tuniMe  jjtopttly 
I  if  Bmnkipal  corpoiatiana  diall  lie  taaced  lor  tlM 
pajment  of  debts  contracted  under  authority  of  lav,  such  taxes 
to  be  vnifotm  in  respect  to  persons  and  pn^Mrty  withm  the  juris- 
'dfatioaef  tliebo^'iaiinHiKtlieauM.  MvatepofailgrriiBil'BOl 
be  fiabie  to  be  taken  or  aoM  lor  tia  pfSMBt  «f  Hw 
if  Muiopii  GotponitifHis. 

▲BtlCLK  XXV. 


lUwum  Central  Railroad. — "So  contract,  obliga- 
r,  ef  tbe  Illinois  Centnd  Railroad  Co.,  to 


ir  r^t  to  tax  property  of  said  company  in  accordance  with  the  pro- 
i  the  chartw  of  said  conqpany,  apinroved  February  10,  in  the 


altered,  remitlad,  or  in  any  aiaawr  dIaiiliiBhed  or  impaired  by 
lapsiative  or  olber  authoiity;  aad  all  aMaieya  derived  from  said 
coaipany,  after  pajraMDit  of  tiia  alale  debt,  dmSl  be  appropriated 
t  apat  for  tbe  paymeat  of  I 


flam 


in  their  WDik; 


A.  In  ooonties  not  under  township  organization: 
(1)  The  county  traanrort  elected  for  four  yean,  who  is  ex  officio 

{f>  Tbe  board  of  county  commiadkaMiB,  vliidi  ooaqdetea  tbe 
■■■Ment.  equalizes  between  individuah,  and 
(S)  Tbe  sheriff,  who  is  ex  oflBKSo  tax  colleclor. 
(4)1haeoa^cM 

B.  la  counties  under 
itants. 

Mann,  elected  for  two 
P)  The  eooal^y  troaeawr,  «bo  b 
Bients  and  aartioli  and  diiecta  tbe  tovaibip 
he  is  also  «x  iHcio  county  tax  eoDeclor,  and  aa  such  compl^ea  the 
awic  if  tbe  tanrnabip  coDectaOR. 

(3  i  The  county  board  of  review,  composed  of  the  chairman  of 
tbe  county  board  of  supervison  and  two  citizens  appointed  by  the 
eooa^-  judge,  wbidb  iwiewa  lSb»  assesnent,  eqnaliaoa  'betweoB 
'bwpipi-aad  towadkipB,  and  bean<  complaints. 
(4)  IImi  taaoiabqi  coilectorB,  elected  for  two  yean. 
|l)  Ifca  <MII%  dark,  who  acts  as  auditor. 
is.  iacountieBOiTer  ISMW. 

P)  Tiaboonl  <rf  assesisors.  composed  of  five  members,  elected  for  a 
I  of  six  yean,  retiring  in  three  groups,  two  of  two  members 
of  oae  Mearitw,  one  groap  leCiiiug  oiviy  two  ywa. 
Ipilii  its  own  deputiei,  aiiccft  tiuit  tbo  townahip 
I  :ia.diitticli'oialiida  if.  Chicago 'ive  by  brar  awdo  dwimliai  ot 


(2)  Tbe  hoard  of  iwiev, 
■■a  of  fli 


il||jlid!'':fBi 


townibip^ 


the  aseessment,  eqnaliaea  betwaaa 
tricts,  and  bean  oomplaintB. 

(3)  The  oenafy  deik,  who  acts  as  auditor, 

(4)  The  county  treasumr^wboia  OK 
D.  In  state  at  large: 

(1)  Tbe  ilale  boatd  of  o<|Hiltiitiaa,  oaa 

gianionnl  district,  ilictod  far  lonr 
of  public  accounts. 

(2)  The  auditor  of  public  accounts. 

SffATS  Keysnuxs. 


a.  T%$  pmpmii^  mehded  and  exempt. — ^Tlie  f o&owmg 
dnaes  of  pro|iarij  «ra  included  and  exeiiq;»t: 

(1)  and  (2)  All  real  and  personal  property  in  the  state,  except  that 
which  is  specifically  exempted,  is  subject  to  ad  valorem  taxation. 

Al  noaayii  cndte,  bowdi  mt  rtoda^  and  other  htTHtflMnta,  tike 
itaiiitalodk  if  incorporated  companies  and  associations,  other  per- 
sona! property,  including  property  in  transit  to  or  from  the  .state, 
used,  held,  owned,  or  controlled  by  persons  residing  in  the  state. 

9iavea  of  fif^l  aiBdc  of  bialdiig  oaMpaaiw  dafa^  barfaMi  ia 
the  state. 

Capital  stock  of  doaMilie  coafMadii^  with  a  few  exceptions. 
ae4  laerfpli  of  fcnfga  fce,  aaafaie,  and  fitbaid  navigation 

insurance  companies  are  taxed  as  property  is  taxed. 

(3)  flxemptions,  in  addition  to  all  public  property,  are:  All 
property  ol  inrtitutkai  if  learning  or  of  purely  public  charity;  all 
cbnA  payty,  actually  and  exclusively  used  for  cbaich  par* 
poses,  cemeteries,  and  free  public  libraries;  all  property  used  by 
Boci^es  for  agricultural,  horticultural,  mechanical,  and  philo- 
ni^ical  patfMMiwfaia  Mt  aiad  tor  paeaniatypmfit;  pnp«ty  of 


h  AMmfttmi."^  gOMnl,  there  is  but  one 
ment  for  stote,  county,  and  municipal  purposes,  and 
that  is  made  by  the  town  and  district  assessors,  or  in 
counties  not  under  township  organization,  by  the 
county  assessor;  or  when  made  by  any  other  body, 
M,  in  a  few  iontences,  by  the  siste  bottd  ef  eqvalb»- 
tioa,  it  is  aiqportkmed  to  the  tomiB  and  distriets  aa 
if  ao  made.  The  asseesment  depends  very  largely 
upon  the  sworn  statement  or  Ust  made  by  the  tax- 
payer, who  is  required  to  Ust  his  property  at  its  full 
cash  value.  But  the  ''assessed  value"  fixed  by  the 
assessor  m  only  one-third  of  the  full  value.  Property 
is  assessed  as  of  the  Ist  day  of  ApriL  Baal  catate  ia 
aasessed  onoe  ewery  fovr  years.  The  last  aascaament 
was  made  in  1911.  But  the  "general  assessment"  so 
made  is  corrected  annually  for  changes  prior  to  April 
1.  The  sum  secured  by  a  mort^jage  is  taxable  as  a 
credit  of  the  mortgagee.  Personal  property  is  assessed 
annually. 

Own«n  of  real  estate  are  required  to  list  their  property,  bttt  tiie 
vabiokdatwniaaihylbo  r  ea  "aetasl  idaw." 

Owners  of  perronal  proporty  are  required  to  list  the  name  at  its 
faix  cadi  value  and  swear  to  the  list  and  value,  but  the  law  further 
lequiMi  Hiat  tbe  aMnr  shall  detenafan  tiho  ftdr  caA  value;  only 
one-tbirJ  of  the  full  value  is  assessed.  ^Hdi  cirtila  esoeptioBB, 
pewonal  property  is  aasessed  in  the  town,  city,  village,  district,  or 
eooaty  where  the  owner  resides.  The  penalty  for  refusal  to  make 
oat  sBil  ui  iacai  twitlBS^'yh^f  iift^Hiowlhi 


TAXAliON  AUD  BfiVENUfi  SYSTEMS-  ILLINOIS. 


71 


Government  huids  located  prior  to  May  1  are  taxable  for  that  year 
and  annually  therealter  aa  leal  estate. 

Ancorpo«ationiorga.uzed  under  the  laws  of  the  state,  except  com- 
panies forpurelv  manufacturing  purposes,  or  for  the  mining  and  sale 
of  coal,  or  for  printing,  or  for  publication  of  n«ww».  «  far  the 
Lptoidng  or  breeding  of  itock,  which  excepted  companies  are 
rSeedby  the  local  a«^s8ors,  and  except  the  Illinois  Central  llail- 
load  Co.,  not  subject  to  the  general  property  tax  (see  CorporaUon 
la,),  «d  railioad.  tetegrapb,  and  teiepbone  companies  assessed  as 
described  below  by  the  state  board  of  oqimlization,  and  banks  and 
insurance  companies  generaUy,  whose  assessment  is  descnbed  be- 
low, are  assessed  as  follows:  First,  by  thelocal.s«-«on  the  value 
of  tiMir«l^lbl»  property;  second,  by  the  state  board  of  equaliza- 
tion on  the  excess  in  the  value  of  their  capital  stock,  including  the 

franchise,  over  that  of  their  tangibleprope^i  "i^J^th^ 
M8e«ed  is  certlflod  to  the  coaaty  difk  of  Aa  ooaaty  whew  tbe 

company  is  located.   ,  . 

RScmds  (except  the  Illinois  Central  Railroad)  are  J>y 
the  state  board  of  equaliattkai  and  tbe  local  •«««;  The  hitter 
jMsen an raal estate  not  included  in  right  of  way  or  "railroad  track 
and  the  tnoL.  and  materials  for  repairs,  and  aU  o^erpersonality  ex- 
CMt  "rolling  stock."  The  former  assesses  the  "laflrow  «c« 
|lir**rolling  stock,"  apportioning  the  value  of  the  "main  track 
and  "rolling  stock"  by  a  unit  rule  among  the  counties,  where  it  is 
MMnortioned  by  the  county  clerk  among  the  townships,  etc.;  but 
SI?SS^  track"  is  a-essed,  whe«.Hi..itaalad,  by  the  state  board 
and  is  not  io  apportioned.   The  railroads  are  required  to  assist  in 
the  assessment  by  listing  their  property  in  each  county 
county  clerks  and  in  the  state  as  a  whole  with  the  auditor  of  pubhc 
accounla.  The  lata  board  ia  also  required  to  assess  the  excess  value 
of  capital  stock  over  the  yOm  id  tMigibto  property  as  assessed,  if 
there  be  any  such  excess.  ...  « 

Telegraph  and  telephone  companies.— Tba  state  board  of  equah- 
ntionMSMMe  the  capital  stock  of  such  companies  where  the  com- 
pany is  incorporated  under  the  laws  of  Illinois,  deductuig  the  as- 
ie«ed  value  of  property  bcally  taxed,  and  apportions  the  aaroimt 
^  sevend  counties  as  raikoad  assessments  are  apportioned. 
IfoJtKaKes  -Where  a  deed  for  real  estate  is  held  for  the  payment 
of  a  sum  of  money,  such  sum  so  secured  is  held  to  be  personal  prop- 
erty and  must  be  Mated    a  credit  by  tbe  mortgagee. 

Oiares  of  stock  of  foreign  corporations  are  assessed  to  the  share- 
holder at  his  residence.  Shares  in  state  and  national  banksare 
4«eMed  to  the  shareholder  where  the  bank  is  located,  km  deduc- 
tioos  far  real  estate  and  aBowaacos  for  uncollectible  accounts. 

Mutual  building  and  loan  association  stock,  either  domestic  or 
foreiirn,  is  assessed  to  the  stockholders  at  their  place  of  ««d«|Cf 
jnSrmining  the  ll»        «l»  ^  «>«  «^ 

is  ftat  deducted 

Property  of  banks.-Banks  other  than  state  or  national  aretaxed 
on  their  moneys,  personal  property,  crofflto,  bonds,  and  stocks,  b» 
dspiiltB  and  othnraccounto  payable. 

Itoey  and  credits.-From  the  trross  amount  of  credits  the  tax- 
vayer  may  deduct  from  his  list  the  amount  of  aU  bona  fide  debts 
^  by  him.  Theas  deductions  must  be  verified  by  oath. 
^^Lkers  are  asmwd  oa  the  taloa  of  tba  laoperty  pledged 

to  and  held  bv  them.  »    „     .  i 

Btamchises  granted  by  the  state  aro  to  be  listed  as  pemmal 

'"juH^ipertv  and  assets  of  life  insurance  companies  organized  un- 
der the  kws  of  the  state  are  assessed  to  the  corporation  as  to  a  natural 
pemm  in  the  name  of  the  corporation,  in  the  county,  tovm,  city, 
Ullage  or  district .  .f  it.s  residence.  In  computinjj;  the  taxable  prop- 
erty the  value  of  the  real  property  taxed  ia  deducted  from  its 
net  admitted  assets  above  Habillties  asietmd  to  Hm  iaMmaee 

Ttisuranre  a-cncies,  representing  companies  organized  under  the 
laws  of  another  state,  are  assessed  upon  their  net  receipts  as  property . 


e  EmuHiiaiion.'-'ln  oounties  not  under  township 
oieiudcation,  Oia  board  of  county  commissionors  equal- 
izes between  taxpayers,  townships,  and  clistncts,  and 
may  increase  or  lower  the  total  assessment  of  each  Of 
the  several  classes  of  property.  ^ 

In  counties  under  townsliip  organiaatiom,  coGCepting 
Cook  CSounty,  the  same  powers  lert  in  tlie  county 

***^x!ook  County  there  is  a  specially  constitutod  board 
of  review  for  this  work. 

The  state  board  of  equahzation  equahzes  between 
the  several  counties,  considering  vaiioiis  classes  of 
property  separately.  It  may  lower  or  rafee  the  total 
assessed  value  of  property  in  any  county,  but  the  total 
of  audi  deenaae  or  increase  may  not  exceed  10  per  cent 
of  file  total  aaaeased  value  of  aU  the  property  in  the 
state. 

2.  Rate —  ,       .   . 

The  rate  per  cent  required  to  produce  the  amount 

of  taxes  levied  by  the  gen«al  aaaembly  ia  to  be  aaceiw 
tained  annually  by  the  governor,  auditor,  and  treas- 
urer. The  amount  of  taxes  is  extended  by  the  county 
clerk  on  the  assessed  value  of  property  as  equalized 
by  the  state  board  of  equahzation.  Separate  rates 
are  certified  for  the  "revenue  fund,"  the  "mtereat 
fund,"  "state  school  fund,"  and  other  fonda. 

3.  CoUeetion—  ,  ... 
In  general,  all  taaDea-«feafte,  oooiily,  and  mumcipal  - 

apeeoUectedbyfliesameconectors.   In  counties  hay- 
ing township  organization  this  is  done  by  the  to>\Tiship 
coUectore,  except  in  Cook  County,  where  the  county 
treasurer  is  ex  officio  tax  coUector;  m  other  counUes 
by  the  sheriff,  who  is  ex  offido  eoDMor,  wtoept  ttiat 
in  counties  under  townahip  orgamaaAia  i»lroad  taxes 
are  paid  direeify  to  tt»  county  treasurer,  who  is  made 
ax  oflieio  tax  ooBector  for  that  purpose.  Personal 
property  taxes  may  be  collected  by  distress  and  sale 
of  goods  and  chattels.   Taxes  on  personal  property 
not  sufficiently  secured  by  such  personal  property  may 
become  a  lien  on  the  real  estate  of  the  taxpayer,  and 
personal  property  b  UaUb  for  ta»»  levied  on  resl 
property,  and  audi  taawa  aro  due  and  payable  when 
demanded  bv  the  collector  who  receives  a  warrant 
for  the  collection  thereof  on  or  before  January  2  fol- 
lo^nng  the  year  in  which  taxes  are  levied.    Taxes  on 
real  t^tate  become  dehnquent  March  10  in  the  year 
following  the  assessment  and  the  land  may  be  sold  for 
taxes  after  publication  of  the  proper  notice  and 
obtaining  judgment  and  order  of  sale  at  the  June  term 

of  the  county  court.  Taxes  become  a  lien  upon  real 
property  Maj  1  of  the  year  in  which  the  taxes  are 
levied.  Interest  is  charged  from  May  1,  after  the 
taxes  become  delinquent. 

B.  POLL  TAXBS. 

Tha»  is  no  state  pdl  tax. 


TAXATION  AND  REVENUE  SYSTEMS— ILLINOIS. 


1.  A  tez  k  imiMMil  on  ai^  transfer  of  prop- 
il% ,  iwl,  poimiial,  or  mixed,  or  Mijr  Inteiwl  tlwrnii 
m  innome  tlienefoiiii,  to  any  ponon,  ancktiop,  or 


1.  IXHbenthetiWBsferisbywmorbytlieiiilnlMtli^^ 

from  any  perwn  dying  MiMd  W  fOllUMBi  if  ti»  popltgr  Vidte  » 

resident  of  this  state. 

2.  Whm  thm  tnuuier  ii  liy  wSIl  or  intcslato  him  of  tlie  iCale^  or 
vitluii  ita  jmiadiction,  of  property  within  the  state,  and  the  <|0O»> 
dkm  wm  m  Bpnwwdtont  of  the  etate  at  the  time  of  his  death. 

S.  WIhb  thm  tnaattm  m  nf  property  mmi»  hj  m  ieiid«iit  or  by  a 
when  Bticll  aoareeident 's  ])m|Mt|]r  h  within  the  etate, 
its  jurisdiction,  hy  deed,  grant,  bargain,  sale,  or  gift, 
in  contemplation  of  death  or  intended  to  take  effect  after 


4.  When  any  person  becomes  entitled  to  property  by 
UBiMfer  made  before  or  after  the  passage  of  this  chapter. 

•b  Whm  any  penon  aliail  mamam  a  ponrar  of  appointment, 
§mAmi§mmimpmi^mkolfttapmly  made b«ior»<rtraftMr the  passage 
af  tins  chapter,  such  appointment  when  made  shall  be  deemed  a 
tkaasfer  tanible  in  tl^  same  manner  as  though  the  property  belonged 


6,  This  taxi 
flf  the  property. 

The  rale  for  property  passing  to  the  father,  mother, 
ImBband,  wife,  brother,  sister,  wife  or  widow  of  the  son 
or  Imsband  of  the  daughter,  adopted  child  or  any  legiti- 
liMii  doaoaidaiit,  k  2  por  ocnt  whm  Urn  aBurant 
Hm  80111  of  1100,11011  and  1  por  owt  whm  tlio 
k  $100,000  or  baa,  exeopl  ^1  tbk  (ax  k  not 
against  property  of  the  Tahw  of  $20,000  or 
Passing  to  any  uncle,  aunt,  niece,  nephew,  or 
lineal  descendant  thereof,  4  per  cent  when  the  amount 
tbe  sum  td  $20,000  and  2  per  cent  when  the 
k  $20,000  or  itm,  oioept  that  property  to  tho 
of $2^000 knot fiaUo for lyatu.  InaDotiior 
the  rate  k  10  per  cent  when  Hm  amoimt  piwiing 
exceeds  the  sum  of  ?100,000,  6  per  cent  when  the 
amount  is  over  $50,000  and  not  over  $100,000,  5  per 
cmt  when  the  amount  is  over  $20,000  and  not  over 
§10,000,  4  per  eent  whm  the  amoonl  k  over  $10,000 
aaiBol  over  $20,000,  md  $  per  omt  whm  Hie  amount 
k' 110,000'  or  k«e,  exoept  tliai  'pn^ierty  to  'Hia  Taliie  of 
tiOO  k  not  liable  to  this  tax. 

Plroperty  passing  for  leMgious,  educational,  or  chari- 
table purposes  is  exempt  from  the  tax.  The  tax  is 
c<dkc(ed  by  the  county  treasurer  and  is  for  the  benefit 
of'  llw  atale. 

Tlmea  are  cbe  ami  payaUe  at  tlie  deatli  of  tlie 
lieeedeiil,  ami  if  not  paiil  witlii]i.aiiE:Mi!iiS' alter  death 
of  deoedemt  inlenet  k  charged  at  rate  of  6  per  cent 
until  paid.  A  discount  of  5  per  cent  is  allowed  if  the 
k  paid  within  six  mouths.  The  tax  is  a  lien  on 
until  paid. 


tk  CXHMMMflOlr  % 


CSotponUiaiiB  aro^  for  tlw  most  parl^  taxed  imder 
~  pviiiriiy  t«x.  'Hie  '^|^t  diferaieea  in 


Hm  method  of  iMment  applied  to 

Mty  hKf9  been  described  above.   In  the  following 

cases  the  principka  of  the  genenl  pmptrtj  tax  ara 

departed  from: 

(1)  The  Illinois  Coitzal  Railroad  pays  7  per  cent  on  its  gross  earn- 
ings, made  up  as  IoUowb:  Five  per  cent  on  gross  earnings  paid  semi- 
annually; ataxmittoicxdthHaiwiitoollpwcwioaa— td 
valuation  of  property;  enough  more  to  bring  the  total  up  to  7  ptr 
cent  of  gross  earnings.  This  tax  is  paid  to  the  state. 

The  paymeBto  of  this  corporation  ropiwnt  a  reten  far  the  lands 
granted  and  other  special  privileges  obtokSd  by  ttS  md  M  WtU 
as  a  tax  in  the  usiial  sense  of  the  term. 

(2)  All  burglary  and  casualty  insurance  companies,  domestic  and 
Ibn^  doiaff  Mmhb  in  tka  alato  M  41m  woM  piM  M 

to  pay  2  per  cent  on  cash  collected  as  premiums  from  policy  liiliilMa 
wwiding  in  Illinois  in  lieu  of  other  municipal  or  state  taxes. 

(P)  V^tiMuahilaaaaoeof  tteaAeaoCilatolfa«inanhal«Ufiia 
ksiuance  cnmpanies  doing  bnninw ia  the  state  shall  pajr  a  tiaiflt 
one-fourth  <>f  1  per  cent  on  the  gmi  Mooipli  of  < 
buaiuesB  dune  in  the  state. 


iy>  jmelfee  Mchltecture,  eraminathm  fee,  US;  Hcense,  $25  tmtil 

revoked;  renewed  annually  before  August  1,  at  $5  and  at  any  later 
date,  $10.  Itinerant  vendor  of  merchandise,  $25.  Employment 
agencies:  In  cities  of  50,000  inhabitants  or  over,  $50;  in  cities  of 
lam  tkn  mjm  iwhsMfaiHa,  tSS.  Himtw's  Ucenn,  iMideDt,  7ft 
cents;  nonresident,  $25.  Motorcyde,  $2.  Automobile,  25  horse- 
power and  lees,  $4;  26  to  35  hoiwpoiwa,  $6;  36  to  60  hoisepower, 
IB;  SOhorsepowereraMMe,  $10;  tAtctdc,  $6.  ChanffBnr'B Hcense,  $5; 
renewals,  $3.  Milk  and  cream  tester,  50  cents.  License  to  fish — 
for  each  dip  net,  resident,  25  cents;  nonresident,  $1;  for  each  100 
yards  of  trammel  net  or  less,  resident,  $1.25;  nonresident,  $5;  for 
each  100yaidi«faBiae«r  iM^  nMmt,  $5;  neawiidaBt,  fl0;  for 
each  sailboat  or  rowboat  using  gill  or  pound  nets,  resident,  $10; 
nonresident,  $30;  for  gasoline  launch,  resident,  $15;  nonresident, 
IW;  for  sleam  tag,  lerident,  noawrident,  $200;  to  HA  wMi 
hook  and  line,  nonresident,  $1.  Agents  to  procure  fire  policies  in 
unauthorized  companies,  $200;  in  counties  having  less  than 
100,000  inhahitonts,  $25.  To  opoate  ferry,  tenn  of  license  not 
over  10  ymnt  $5  to  $300.  To  practice  dentiatiy,  $5.  Itineiaiit 
vendor  of  drugs,  $100  per  month.  Manufacturer  or  agent  pelling 
conunercial  fertilizer,  $20.    Embalmers,  $1.    Commission  mer- 


Fharmacist — certificate,  $5;  registration,  $10;  apprentice  ref^ 
tntion,  $2.  Practice  of  dental  suigery,  examination  fee,  $20.  Eat- 
balmer's  examination  fee,  $5.  Practice  of  medidBe— examination 
fee,  $10;  certificate,  $5.  Midwifwy  mMmthm,  $9;  oMtUaitok 
$3.   Teacher's  certificate,  $1. 

Casualty  insurance  companies — application  for  certificate  of 
aotiMMity,  ISO;  fifing  gamni  ■totommit,  |10;  oettiloiteof  aatharitf 
for  agent,  $2.  Copy  of  papers  filed  in  ofTiceof  H|pMiatoadiM  of 
insurance,  20  cents  per  folio;  seal  on  same,  $1. 

Filing  articles  of  incotpowrtion  with  ■ecretary  of  state,  capital  up 
to  $2,500,  $30;  $2,500  to  $5,000,  $50;  over  $5,000,  $50,  and  $1  ior 
each  $1,000  additional;  increase  of  capital  stock,  $1  for  each 
$1,000  increase,  but  to  be  not  less  than  $50,  when  increase  is  more 
than  12,800;  far  fiBageertificatoof  TacfOMo,  H;  ooipemioaaiioCer* 
ganized  for  profit,  $10;  commission  of  notary  public,  $2. 

Foreign  building  and  loan  aasociations — filing  application  to  do 
bunness  in  tlw  state,  |60;  lor  each  certifieato  of  authority  aid 
annual  renewal  of  same,  |25. 

Fraternal  insurance  associations  already  oigniied,  $6;  tobeooMO 
incorporated,  $10. 

'Ooaqpaiasi.  riiiagto^  loi. 


TAXATKMf  AHU  BIXVUIOT  S¥8Tfili^ILLIN0IS. 


73 


Foreign  corporations  to  do  businessin  Uie  state,  $m 
State  banks  are  required  to  pay  the  bank  exwdMr  |1»  per  day 
•Bd  25  cento  nil-wo,  and  also  $5  for  filing  the  qa-lf  rly  report- 
^vinps  banks  pay  an  organization  fee  of  $6,  jJ^^^^^^J^ 
ceed  $100,000  their  proportional  assessment  to  sustain  the  lianaiag 

department.  'm^^  •ok 

Pvblie  accountants,  examination  and  certiBcato,  $Z6. 
Examination  in  veterinary  medicine  and  soigery-HJxaminatoon 

fee.  $20;  Ucense  fee,  $5;  county  registration,  25  cento. 
R«gisleiedniii.eB.~R«8istiationandrecordinf:.  $1.2o. 

sSuon  re^nstration  board. -Examination  ^"7";;^^ 
pedigree,  $2;  annual  license,  each  staUion,  $1;  transfer  of  certificate 

"^Slliiy  "r^^  -  Iflmfc<iro,f1:  0«iBii»tion  lee  to  new 

*  Acddi^t  insurance  companies.-Filing  application  aad  diaiter, 
$20;  ann^l  statomeat^  m  in  Ueu  of  other  fees,  whether  state 
ioity,  or  naaidpal,  e«ept  the  fees  for  any 
Z^^,  whiAi^ mma  as  provided  in  tiie  case  of  hie insmance 

**5SSSt  iasuniice  companies  on  assessment  plan.-To  amend 

articles  of  incorporation  so  as  to  i^^^frSTlinl^ 
nessordeatiiand  toprovide  a  funeral  benefit,  |W  to  iiistt«iioe««»- 

iiiiMioa.aadfito«MM*Hyof8tato. 

ItomTrince.-Guaranteeing  titles  to  real  estate  by  corporation^ 
same  fees  as  for  casualty  companies,  except  Ibat  cop^  of  papers 
filed  in  the  office  are  dMBgod  at  lato  of  25  ceato  p«  iwo. 

F.  THE  INCOME  TAX. 

li  119  jj^eoBM  tjoc  in  lUiiKM^ 
County  Rbtbkuwi. 
jL  wnntai.  pbofbbtx  taxes. 

^''nTe  property  included  is  the  same  for  tiM  ooonly 
tax  as  for  the  state.  The  tax«  aie  «rt«id^ 
the  valuation  aecertMned  by  Hie  equalization  and 
•MNOnent  of  pw»|Wty  by  the  county  board  of  re- 
and  all  property  originaUy  aaeessed  by  the  state 
board  of  eqiuiifation. 

^'  ^Tcounty  board  of  tlie  respective  counties  deter- 
mines the  amount  to  be  raiaed  for  all  coonty  porpos^, 
which  is  limited  by  Oie  constitutitm  to  not  exceed  76 
cente  on  ewsh  floa  rrihiation  of  property,  exropt  for 
indebtedneBB  existing  at  the  time  of  the  adoption  of 
the  state  constitution,  unless  otherwise  autiionzed  by 
vote  of  the  county. 

8.  Collection —  _      -  ,  .  ^       t.  as. 

Collection  is  made  in  genend  a»  of  etote  taxes  by  the 
town  coUectois,  whtf  nuike  setttoment  wi&t  tiie  county 
collectors. 

B,  C,  AND  O.  FOIX,  INHBIUTANOB,  AMD  OOEPOBATTOK 

There  are  no  county  poll,  inheritance,  or  corporation 
taxes. 

B.  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

Does  ^1  (In  counties  not  under  township  organization  Ucense 
fees  ar^  paid  into  county  treasury;  in  counties  under  toimAip 
^,^«.ri^ai>toxMtoinodomto<li6sap<rvisocof1iietown.) 


County  bo«ds  in  wmnties  wd«r  township  organization,  and 
county  ^ommisrioners  in  otbers,  may  issue  licenses  ^or/he 
liquor  at  not  less  than  $500  per  annum;  ^^^^^.^^J^^^^S 
annum,  but  not  to  be  grantod  to  any  dnmAop  wifliin  two  milss  el 
any  incorporated  dty,  town,  or  village. 
These  licenses  become  a  part  of  the  general  revenue  of  the  coun^ 
The  foUowing  county  officials  are  requiwdto  Pfy.«^^*^,™» 
countv  troMnm  tha  toss  of  their  offices:  Ckrits  of  laicnit  court, 
leoowlK  of  deeds,  cowly  cleskr 

Municipal  Rbvbkubs. 
a.  obnehal  property  taxes. 

1.  Base —  .    ,  ,  * 
The  property  incliulod  and  the  method  of  assessment 

and  (.f  equalization  are  as  described  under  tbe  state 
and  county  taxes. 

2.  Rate —  . 
The  proper  auOioiitiee  of  towns,  townships,  die- 

tricts,  and  incorporated  cities,  towns,  and  viUag« 
certify  to  the  county  clerk  the  amounts  to  be  raised 
by  tiation,  and  such  clerk  determines  the  rate  per 
cent  upon  the  valuation  that  wdl  produce  the  net 
amount.  The  rate  is  not  to  exceed  60  cente  on  the!  100 
valuation  of  property  situated 
school  taxes  and  the  interest  on  bonded  indebtedttess. 

Cities  having  a  population  of  less  tiMi  inl-Wtojto  nay 

tow  a  tax  of  3  nulls  on  the  dollar  for  the  maintenance  of  a  non- 
s^rian  hospital  therein.   This  tax  not  included  in  Umit  m  cities 

of  1.500  inhabitants  or  over. 
A  tox  for  tlieBudntoMnceand  impiovonia*  of  pubhc  parks  may 

be  le^J^by  spedal  •s.-i.siit  •*      P«P«^  -^^^  ^ 

^e  dty  councU  of  incorporated  cWo.  ««y  levy  not  to  exceed 
lSlBinsontlied«»llsrlormaintenanceof  acitylibrar>-.    In  .  uiesof 
IW.OOO  inhabitants  or  over  the  tax  shall exceed  6centson^^ 
valuation  of  property  within  such  city.  Tluetax  to  notincnwea  « 
limit  in  cities  of  iahaW^. 

3.  Collection —  ^  ^  ^ 

Ooaaetion  is  in  gsnenl  the  same  as  for  state  tKses. 

B.  POLL  TAXES. 

Tharo  is  no  poll  tax  for  municipal  purposes. 

O.  TBB  IHBOklXAllOB  TAX. 

MunicipaliUes  do  not  share  in  the  mheritanoe  tax. 

9.  CXMBFOSATION  TAXES. 

Foreign  fiie  insurance  companies  are  to  pay,  for  the 
benefit  of  organised  fire  departments,  not  to  exceetl  2 
per  cent  of  the  gross  receipts  received  by  their  a-eucy 
in  any  city,  town,  or  village. 

B.  vueaatm  icMxaa,  uobmsbs,  amd  wms. 

The  city  councU  in  iaties  and  the  president  and 
board  of  trustees  in  viUaees  and  incorporated  towns  are 

given  aotiiority  to  tioense  aU  business  and  occupatioiie 
in  gsnawO,  iwiiding  liqnor  licenses. 

liquor  Ucenses  are  to  be  not  less  tliaa  t»»  per  annttm;  malt 
liquofs  <mly,  <ldO  per  annum. 


•tiXATICif  MB  REVENUE  SYSTEMS-INDIANA. 


CKn,  viltpi,  Slid  sclMiol  di^^ 
Imj  a  tax  for  school  purposes. 

The  common  school  fund  of  the  state  consists  of  the 
proceeds  of  a  2-mill  tax  levied  annually,  the  interest 
on  the  school  fund  proper,  being  3  per  cent  upon  the 
prooteds  of  the  sales  of  public  land,  and  the  interest 
m  ^  mufim  imnne  fond.  Hiie  fimd  is  appor- 
to  mtk  emmtj  in.  'pni|Mirtioii  tO'  tlia  mudber  of 


tuviiahip  and  county  school  fund  consists  of 
tibe  interest  on  the  proceeds  of  the  sale  of  the  six- 
teenth section  of  common  school  lands. 

A  tax  of  1  min  on  tlie  ddlar  of  aU  taxaUe  propoly 
in  the  atato  is  lovied  fir  the  eupport  of  the  Univenity 

All  fines,  fOTfeitures,  and  penalties  imposed  or  in- 
curred in  any  of  the  courts  of  record  or  before  any 
justice  of  the  peace,  except  fines,  forfeitures,  and  pen- 
incurred  or  imposed  in  incorporated  towns  or 
for  tlie  -violatloii  of  the  hy-lawa  or  ordinances 
thmaff,  ave  paid  to  Hie  county  siqieiinteiideiit  of 
sgImmIb  of  tifee  connt^'  i^erein  such  fines  hm  been 


Road  KsTSinTSB. 


OMUties  under  townshqp  «nganiaatioiL— Hie  hi^ 

commission  of  each  town  or  road  district  may 
taxes  not  to  exceed  61  cents  on  the  $100  valua- 
tion of  all  taxable  property  in  the  town  and  a  poll  tax 


of  not  less  than  $1  nor  more  than  $2  on  the  able- 
bodied  citizens  of  the  town  between  the  ages  of  21  and 
50  years,  except  paupers,  idiots,  and  lunatics. 

Counties  not  under  township  organization. — ^The 
board  of  county  ooatnuenMieis  may  levy  not  to  ex- 
ceed 30  cents  on  f  100  Tahiation  of  aU  taxable  property 
in  the  county  and  a  poll  tax  of  not  less  than  $1  nor 
more  than  $5.  (This  tax  is  not  included  in  the  con- 
stitutional limit  for  county  purposes.)  District  road 
commissioners  may  levy  not  to  exceed  30  cents  on 
$100  Tahiation  idl  taxable  property  in  tiw  ^stviet 
and  a  poll  tax  of  not  lees  than  tl  nor  mote  il^  $5. 

AH  the  abo?e  tsxes  are  for  road  and  bridge  purposes 
and  may,  in  general,  be  paid  by  the  "labor  system," 
if  so  decided,  by  submitting  the  matter  to  a  YOte  of  the 
electors  of  each  town  or  road  district. 


Tbum  WM  added  to  ptoperty  exempt  tnm  taxittion  all  market 

hooM  used  exclusively  for  public  purposes  and  all  works,  machin- 
erj',  and  fixtures  of  drainage  districts  when  used  exclusively  for 
pumping  water  from  the  ditchee  and  drains  of  such  difitricts  iat 


A  public  utilitiea  CMUaifieion  waa  established  with  po^mar  io 
determine  the  vahistioB  ol  property  of  all  public  utilities. 

Incorptxmted  dtiw  of  km  tim  W,OW  ishaMtanta  wcra  Mupow^ 
ered  to  levy  a  tax  aot  to  exceed  3  milb  for  park  piuposes. 

Cities,  villages,  and  incorporated  towns  subject  to  overflow  or 
inundation  were  authorised  to  levy  a  tax  not  to  exceed  1  per  cent 
lor  levee  puiposes. 

Examination  fee  for  registered  nurses»  flO;  ng,ialialiiai  lee  te 
r^irteied  nuzsea  from  other  states,  110. 


INBIANA.' 


Indiana  depends  main^ir  upon  the  general  property 
tax.  This  tax  has  substantially  the  same  form  as  in 
other'  states;  but  thMs  are  ladieai  differaneeS'  in  the 
whMk  distingnifth  the  BO-eaUed  "In- 
system"  from  that  of  other  states.  Hiese 
dibtii^uishing  features  are:  (1)  A  state  tax  commis- 
«on,  with  full  directive  and  supervisory  j)owers  over 
the  local  assessors;  (2)  a  county  assessor  in  each 
f,  respondble  to  the  tax  commissioners,  exer- 
snpenrisory  authority  over  the  township  asses- 
and  with  power  to  make  asseasnimts  where  the 
local  asBe8S«»9  fail  to  do  so;  (3)  a  reg;ular  ^tem  ci 
conferences,  at  which  assessment  officets  agree  upon 
the  p<Jicy  to  be  followed. 

The  provisions  of  the  law  are  minute  and  detailed 
ia  IImi  extreme,  and.  it  is  in  'the  attention  to  detail 
latiier  tiian  in  difference  in.  prineii^'  that  the  cbanMS'ter-' 
ielic!8.of 'theifstaiiiapetobiefound.  But.  these  deta&i 

■  Hm  IWIpilatieii  lldwived  mainly  from  the  following  sources: 
Lairardatii^totheaawaaMatof  Property  for  Taxation.  Issued 
iytlM  state  board  of  tax  coaimiaBionars.  PreiMured^  Jaana  Biag- 
iimi,  Btt»aiBjr  geneial  of  Indiana,  lndiaiia|Milis,  Iftf. 
Aimolaled  Indiana  Statutes.  1908. 

Indiaaa  Statutes  relating  to  Taxat  ion,  190B,  ioNMi  by  state  boavd 

1909-1913. 


do  not  lend  themselves  to  classification  and  can  not  be 
shown  in  the  following  abstracts. 

A^iwthir  feature  of  the  Indiaiia  qraten  is  that  it 
places  the  c^dlection  of  aU  taxes  slate,  eounty,  and 

mmudpal — in  the  hands  of  one  person,  the  county 
treasurer,  thus  bringing  all  the  taXflS  Isvisd  OH  OHO 

person  together  as  one  bill. 

cxxMsnnmoNaL 


IV. 

fEr.  22  (§  118).  The  ppneral  aa«'emh1y  shall  not  pass  local  or 
special  laws  i<x  the  assessment  and  collection  of  taxes  for  state, 
conatv.  tomMiiiii.  or  load  mmw^p. 

Asncu  X. 

Sac.  1(1198).  The  general  aMomblyriiaapwyvicia,  by  kir,  tof  a 

uniform  and  equal  rate  of  aas^ossniont  and  taxation;  and  shall  pre- 
scribe such  regulations  as  shall  secure  a  just  valuation  for  taxation 
<tf  all  property,  both  real  and  penonal,  excepting  aedionly,  for 
I,  literary,  scientific,  religieen,  or  chaiUllMl 
aa  mtf  be  qMctally  exempted  by  law. 

OFFICBBS. 

The  d&ers  most  direetfy  concerned  with  taxation 
are: 


(1)  The  towariii^ 
four  yean. 


TAXATION  Aim  REVEIUJE  ^S^EMS-'INDIANA. 


76 


(2)  The  county  uamm,  one  in  each  county,  elected  every  four 

The  eoontf  andHan,  one  ia  each  ooonsty,  elected  every  four 

^TSi'The  county  board  of  review,  composed  in  each  county  of  the 
county  asBOBBor,  county  auditor,  and  county  treasurer,  and  two  fwe- 
helden,  to  be  appointed  by  the  judge  of  the  circuit  court. 

(5)  The  county  treasurers  are  county  tax  collectois,  and  are 
elected  for  two  years.  . 

(6)  nestate  board  of  tax  commifcioners,  three  persons,  appointed 
by  the  governor  for  a  term  of  four  yeais,  together  with  the  secretary 
of  BUte  and  the  auditor  of  state,  the  last  two  of  whom  shall  be  ex 

«flkdoBMnlMla. 

N.  B.-The  aasOTMSmii  awde  hf  Krohip  a«eaiww  aerve  also  as 

city  assonnents. 

State  Rbvbnitbs. 

a.  oenbral  peopebty  taxes.  i 

1.  Base —  j 

a.  The  property  induded  and  exmpf.— All  property 
-within  the  jurisdiction  of  the  state  not  expressly 
coBHi^ted  is  sal^t  to  taxation.  Propefty  i»  elassi- 
fied  for  pupoBes  (tf  taxation  as  foUows: 

(1)  Keal  property,  which  includes  all  land  within  the  state,  and 
aU  buUdings  and  fixtures;  "railroad  track,"  including  the  right  of 
way,  stations,  and  improvements,  except  machinery,  statioaafy  en- 
(bea,  aad  other  fixtures,  whidi  are  conddered  personal  |WM^tji. 
Poasessory  claims  are  treated  as  personal  property. 

(2)  Personal  property,  which  includes  all  goods  and  diattds  I 
withfaiteslale;  an  di^  and  Tameb  at  home  or  abroad  owned  in 
tiie  state;  all  goods,  etc.,  outside  the ataie  but  owned  by  the  inhab- 
itants, except  property  permaMBtly  iaveatod  in  another  state;  all 
cradits  less  debts;  all  shares  in  corp«»ra<ioos,  vattmmapt,  tirfass  the 
CiMMnitioD  is  itself  taxed  on  aU  its  property;  shares  in  national 
hanks,  less  the  value  of  real  estate  taxed  to  the  bank;  aU  shares  in 
lonign  corporations  except  national  banks;  all  moneys;  all  amrai- 
tiea  and  royMm;  dlintereslB  owned  by  individuals  in  lands  the  fee 
of  which  is  in  the  United  States;  railroad  rolling  stock;  franchises 
granted  by  the  law  of  the  state  and  used  by  any  person  or  corpora- 
tion; the  mains,  pipes,  and  wires  erf  gas,  eiectiic  figlit,  and  water- 
woria  companies. 

(8)  Exemptions  from  taxation  include  the  personal  and  real  prop- 
erty of  every  manual  labor  school  or  college  incorporated  in  the 
state,  aodi  real  estate  not  to  «Eceed  320  acres;  every  building  used 
for  cdnrattnnali  literary,  scientific,  or  charitable  purposes  and  the 
land  thereof  not  exceeding  40  acres;  free  dispensaries  of  charitable 
associations;  also  the  personal  property,  endowment,  and  iaoome 
bel(niging  to  any  such  institution;  churches  and  cemeteries;  state, 
amnicipal,  and  highway  bonds,  mortgages  and  bonds  of  the  state 
hoard  of  agriculture;  funds  of  and  property  exclusively  occupied 
hj  Irateiual  beneAciary  associationB;  property  of  the  Y.  M.  C.  A. 
andY.  W.  C.  A.;  personal  property  and  one  acre  of  land  of  any 
coDflge  Greek  letter  fraternity;  property,  otiier  tiian  real,  of  build- 
and  loan  asBodations  as  such.  Hoaaehflld  goods  to  -value  of 
fMIS,elttKNi^  not  exempt,  can  not  be  sold  fc^delinq^t  taxes. 

h,  AMaeB»meiU.—hk  general,  there  is  hut  one  assess- 
ment for  the  propwty  tax  for  state,  county,  and 
municipal  purposes.  Most  property  is  jusscssed  by 
the  tt)wnsliip  assessors,  who  work  under  the  immediate 
supervision  of  the  county  assessors,  who  have  power 
to  list  property  omitted,  and  the  coonly  ssseasois  in 
turn  sre  under  the  divection  of  the  state  bostd  of  tsx 
commiBsioners. 

In  general,  property  is  assessed  on  the  basis  of  sworn 
statemmts  returned  to  the  assessors  by  the  ta^ayers, 


bat  the  property  of  railroad,  telegraph,  and  certsm 
other  corporations  is  asBcased  by  the  state  bosrd 
of  tsx  commBsioners,  and  the  amount  is  apportioned 
among  tiie  counties  in  which  the  proi>orty  is  situated. 
Very  heaw  penalties,  raii<rin«:  from  $10  to  $5,000, 
or  six  months  in  jail  and  50  per  cent  increased  ssseas- 
ment,  are  provided  for  returning  false  fiste  or  for  refusal 

to  swear  to  lists. 

Real  estate  is  ssaeesed  but  once  every  four  years,  the 
last  SBsessments  bemg  in  1907  and  1911,  and  the  a.s- 
sessment  is  revised  annually  for  improvements  and 
other  changes.  M\  other  property  is  assessed  annually. 
The  assessment  refers  to  the  1st  of  March. 

Personal  property  is  generally  assessed  whew 
actually  located,  and  not  where  the  owner  rerades. 

Lend  is  to  be  valued  by  the  assessor  at  the  price  it 
would  bring  at  private  sale,  and  not  at  a  forced  or 
sheriff  sale.  The  same  rule  appUes  to  personal 
property. 

Mort^ni^ed  real  estate  is  assessed  to  the  mortgagor  at  f  uU  value,  ex- 
cept th^it  the  owner  may  deduct  from  suA  value  the  auflont  of  any 
mortgage  not  exceeding  $700  nor  exceeding  one-half  the  a..sessed 
1  value  of  the  property,  pro\ndod  he  report^  the  name  and  address  of 
the  mortgagee,  who  is  then  taxed  upon  the  mortgage. 
While  aU  interests  in hmds  tiie fee  towhiAis^m  in  OieBlateor 

the  United  States  are  to  be  assessed  as  personal  property,  lands  soM 
by  the  state  and  not  conveyed  are  to  be  taxed  as  if  conveyed. 

Private  bankers  and  brdcemaieasBeHBed  upon  their  real  estate  and 
the  eaKoas  of  their  credilB  overthmr  debts  and  deposits. 

State  and  national  banks,  except  savings  banks,  are  assessed  upon 
their  real  estate,  only  the  shares  being  taxable  at  nuurket  value,  or,  if 
there  is  no  maiket  value,  at  book  value,  less  the  vahie  of  the  real 

estate    The  assessment  is  made  to  the  sharehoMors  at  the  place 

where  the  bank  is  located,  and  the  bank  officers  are  required  to  fur- 

niah  the  names  and  residences  of  the  stodholdere. 
Comowtkm  in  generel,  except  as  shown  below,  are  assessed  the 

same  as  individuals  on  all  corporate  property,  including  corporate 
stock  and  franchises.  Corporate  taxation  is  thus  a  part  of  the  gen- 
eral property  tax  system  of  etate.  8hm«  in  corporations,  aH 
the  property  of  which  is  taxable,  are  not  assessed  to  the  shareholder. 
Everj'  franchise  is  to  be  listed  and  assessed  as  personal  property. 
The  county  board  of  review  values  and  assessesthecapitalstockand 
all  faanchises  and  privUeges  of  domestic  corporations,  including 
savings  Lniiks,  unless  otherwise  provided.  The  capital  stock  ia 
Usted  for  taxation  at  its  excess  of  value  over  franchises  and  tangible 

property.  ,  , 

Railroad  property,  ia(l»dil«  street  railroad  property,  denomi- 
nated railroad  track  and  improvements  thereon,  and  roUing  stock, 
and  all  property  belonging  to  telegraph  and  telephone  compames, 
to  express  companies,  to  sleeping  car  companies  (sleeping  .  ars 
being  defined  to  include  palace,  drawing-room,  sleeping,  chau- and 
dining  care);  and  to  oU  or  gaa  pipe  line  companies,  are  assesBed 
by  the  state  boaid  of  tax  oommissionert  on  the  basis  of  the  market 
value  of  the  stock  and  l.ou.ls.  lesr?  the  value  of  real  estate  and  tangi- 
ble personalty  taxed  locaUy,  and  the  aasossmeut  so  made  is  appor- 
tioned on  a  mUeage  basis  to  the  ai'BMwmont  districts  in  which  the 
prcq[>«rty  is  ktcatod. 

c  Ejwiligaiwn.'--Tbid  county  board  of  review  an- 
nually equalizes  the  valuation  of  real  and  porsdnal 
property  assessed  in  each  county.  The  boiud  passes 
upon  each  individual  valuation,  heai-s  complaints,  and 
revises  the  assessment  list.  It  also  equalizes  as  be- 
tween townships  or  divisions  of  townships  and  deter- 


'iildMib  m    JMMdiM    iflL    JMWUikikyuiHj  ^j^^  ^^^^^^  ■   


Bines  a  rate  per  cent  to  be  ailticd  to  or  deducted  from 
liifiTWMMis  classes  of  property  throughout  the  township. 
M  iMHWUMy,  tiie  boiird  may  set  aside  the  assessment 
<f  1km  wliA  mi%  mA  'OfSdar' m  mm  m,.  ImI  il  hm 
ma  fmim  In  iapmt  Irani  ilM  Irw  mtk  wtim  in  iaEO^ 

A  feature  of  equalization  in  practice  is  the  annual 
meeting  of  the  county  assessors  of  the  state .  called  by 
tlic  state  board  of  tax  commissioners  for  purposes 
of  JHHfaltWIiCC 

111*  stet»' Iraaid.  of  t«x  iioiiiiuiim 
fham  tiM  oolllll!y^"lM•rdB  'Of  wmm.  It  mfOiMam  ite 
own  aaseasmenlB  of  railrcMd  propertj.  In  the  years 
tliat  real  estate  is  assessed  it  equalizes  real  property 
It  ako  equalizes  the  assessment  lists 
tlie  86T«ral  oonnties,  adding  or  deducting  a 
to  <iiini  of  iwoperty  oonaid- 


'llle  flittte  liowrd  ol  tax  mmmummiBm  also  has 
certain  pmmm  wiatk  wmk  effectual  equalization, 
though  not  so  called.  It  has  powers  of  supervision 
and  examination  over  the  county  and  township 
Eadi  county  is  to  be  visited  once  in  each 
'  "file'  state  board. 


Hie  rate  for  slale  taxation,  eacpmmd  ill 
•aeh  $100  valuation  for  atata 
by  the  legislatnro. 
3.  OoOeetwn — 

M 

wtimtA,  road,  or  othmr  purfMiMa,  ara  oolleeted  hf  tba 
•oaniif  tia—iiui'.  Qna-liaif  the  taxes,  including  all 

lha  toad  tax.  is  to  be  paid  on  or  before  the  first  Mam  

day  in  May.  the  remainder  by  the  first  Monday  in 
November.  Taxes  become  a  lien  on  all  real  estate 
frmn  the  Ist  of  March,  and  continue  for  10  years,  and 
awli  Kem  ia  a  state  lien  and  is  for  all  taxes,  state, 
ooou^,  selKMil,  road,  or  toirasitipw 

The  penalty  few  deiin4|i»ncy  in  the  pajmmt  of  any 
■wlaHiiwwt  of  taxsa  is  an  addition  of  10  per  cent  and 
a  Aurther  penalty  of  6  per  (mt  if  not  paid  beforo  the 
next  installment  is  due. 

If  not  paid  on  Januaiy  1  after  two  years  from  the 
iilllMMiig  of'  snob  'deiimquenoy,  tbe  taxes  bear  interest 
•ft  f  per  iMt  in  addition  'to  fonner  poialties  for  delin^ 


n.  WfMJL  fAZBS. 

thm  poll  tax  is  assessed  on  every  male  inhabitant  of 
tlw  state  between  tbe  ages  of  21  and.     jeais,  exeept 

ililiii  Ill  and  enlisted  men  of  tbe  me^m  mHitb,  and 

MKb  pefsons  as  tbe  board  of  county  oonuniBsionerB 
may  deem  unal^  to  pay  it.  Every  person  is  listed 
for  his  poll  tax  in  the  county  of  his  residence.  The 
amount  to  be  charged  on  eacli  poll  is  fixed  by  the 
feneral  assembly  for  state  purposes  and  for  schools. 
f3rile0lion  is  made  by  tbe  county  treasniir. 


Uttn  il  no  ioMtanoa  tax.  Thm  yipmij  of  Iba 

dieedent's  estate  in  the  hands  of  tbe  adndmstrator  or 

executor  la  subject  to  the  general  property  tax,  and 
penalties  are  imposed  on  surh  officer  personally  for 
delinquency.  The  administrator  or  executor  is  also 
hable  for  back  taxes  unpaid  during  the  life  of  decedent. 

In  the  esse  of  a  legacy  to  any  Ktmury,  scientific,  or 
cbaiitsbla  institntioa,  that  portion  of  the  estate  is 


ii»  oonwmaniQii  Tnniifi 

.AH  ootporations  are  taxed  under  the  feneral  pro|»- 
vty"  tax. 

Foieign  iaMnaam  oiMqpMiiiM  psf  a  tftx  of  IS.OB  «^ 

of  premiums  received  over  loo^ff  paid  ia  ilbm  ttirtt.  (TIlit  kt  SB 
exception  to  the  tystrai  of  the  state.) 

la  addliioa  to  the  fMMnl  prapcrtj  tax 
also  taxed  upon  the  excess  of  the  cash  valua 
over  the  assessed  value  ol  their  property 

Foreign  bridge  coupaaiei  ara  tax«d  on  ihth  poM 
well  M  on  pnumtji. 

Navigation  companies  organized  tinder  the  laws  of  the  state  pay 
a  tax  of  3  cents  per  net  ton  of  the  registered  tonnage  of  all  veasela 
wmad  by  neh  oompMiiM.  Ti  ■ililitlis  1i  Wih  insnm  tsi  ■iiili 
companies  are  taxed  on  all  persf)nal  pn)porty  except  vessels  and 
other  tangible  {Nxtperty  outside  the  state.  All  ships  registered 
aadertteaafigaliMi  1—  rfttoU^ted  Strt— atany  port  in  rndiaaa 
are  taxed  3  cents  par  aaitM  of  ngiilnsdtoaaags. 

Joint  stiwk  associations,  companies  engaged  in  carrying  freight 
under  contract  with  railroad  companies,  copartnerships,  or  associa- 
tiiM  pay  to  Hm  flilo  a  MM  ia  «•  Mlamaf  an«Mii»ta  aqwa  t» 
1  ptr  cent  of  the  amount  fixed  by  the  state  board  of  tax  commia- 
donan  as  the  value  of  the  proportion  uf  the  capital  stock  repreeent- 
iBf  tiw  ca|iitidand  property  of  flM«ompany  in  LMiiaaa  after  deduct- 
ing the  value  «f  tiia  KMl 
Md  tasod  locally. 


ai«  ooUected  by  the  county  treaaorer  niainly  for  llie  beniilt 
of  the  state  icImm^  fond.— To  keep  a  ferry,  $2  to  $50;  in  each  county 
from  traveling  merchants  and  peddlers  not  residents  and  selling 
foreigu  mercliaudi»e  when  capital  ia  not  over  $1,0U0,  $5;  capital, 
iMOO  to  12,000,  97.60;  capital,  92.010  to  9S.MS.  flO;  capMl  m 
$5,000.  $20.  (Peddlers  of  tea  and  coffee  are  exempt.)  Soldieis 
and  sailors  are  given  a  license  for  the  payment  of  a  fee.  Broken^ 
par  aaaum,  fiOO.  The  aacratery  of  alate  ia  anthociied  to 


feea  oia  pofable  to  state  offieials  aslollo>ws: 


fior  a  commtimm  to  a  notary  pabHc,  fl;  lor  a  eoanaiHMm  to  a 

commissioner  of  deeds,  .$0;  for  eac  h  attestation  and  seal,  not  ex- 
empted, 50  cents;  for  iiUng  and  recording  each  article,  charter,  etc., 
not  exeoa^ng  900  wda,  II;  for  filing,  etc.,  articka  of  incorporation 
where  the  capital  .st(  >ck  is  $10,000  or  less,  $10;  where  the  capital  stock 
exceeds  $10,000,  $10  and  one-tenth  of  1  per  cent  oi  the  capiUil  stiK-k 
in  exceoi  of  $10,000.  For  an  increase  uf  capital  stuck  ur  the  merging 
of  two  or  More  companiea,  the  feee  are  the  same  as  for  iling  original 
papers.  Mutual  insurance  companies'  charters,  $25;  roli<;i()U8  and 
other  corporations'  dwrtfltt,  $5;  building  and  loan  associatiooa, 
wliare  ttia  atodc  la  ISO.OOO  or  teas,  $10;  wtrare  tihe  alock  ia  more  tiian 
960,000, 910  and  one  twenty-fifth  uf  1  per  cent  of  the  capital  stock  in 
exceesof  $50,000.  For  a  red  urt  inn  of  capital  st'xk,  |");  fora  decree  <>f 
court  changing  name  ol  a  corporation,  $5;  for  amendments  to  char- 


TAX4TiCm  Mm  WEVmUE  S¥ST£MS— INDIANA. 


77 


ter  20  cents  per  hundred  word^  but  not  lees  than  $5;  for  filing  a 
certificate  ol  extenrfoB  ol  «■•.  dwass  by  Hulroad 

eompany,  fOcanta  per  hundred  words,  but  not  less  than  $5;  for  ex- 
tension of  purpose  or  change  of  domicUe,  $5.  For  filing  cerUficate 
of  incOTporation  of  insurance  company  other  tiiaa  Hre  atoek,  9$; 
ttve  atodc,  910;  aihig  articlea  of  incorporation  of  a  mutual  live  stock 
anociation,  $15,  and  $5  for  each  additional  coxinty  taken  in  there- 
after; for  filing  the  certificate  of  a  corporation  organized  for  the  per- 
petoation  of  the  memory  of  aoMkmaad  aaikra,  91;  for  fOing  articles 
of  a  foreign  corporation,  for  the  first  9M^tP9or  less  of  that  portion 
of  itfl  capital  stock  represented  by  its  property  and  busmeas  mthe 
atate,  926;  over  $10,000,  the  same  as  incorporating  feea  '«<1^"*  ™ 
ilomgrtr  corporaliona.  For  any  other  certificate  not  enunaraSed 
above,  20  cents  per  hundred  words,  but  not  less  than  $5. 

For  examination  of  the  statement  of  an  insurance  company,  $5; 
lor  filii«  a  alatenient  of  aobaaiplioa  to  a  five  laock  insurance  com- 

paay,  910;  for  life  insurance  mmW  •mml  Hoenae,  91;  fc*  filing 

bond  as  a  linnk  c)fficer,  $1. 

Examining  domestic  building  and  kwi  aaanriatioBa, bavingaHeia 
iBaaihan 925,000, 95; over  $25,000  and  less  than  $50,000,  $7.50;  over 
950,000  and  less  than  $100,000,  $10;  each  additional  $100,000,  $5. 
iT/rafnininp  bauks,  loau  and  trust  and  safe  deposit  companies  having 
aanta of  lesatiiaa9l«e,000,91S;  9100,000  to  9200,000,  $20;  $200  000 
to  9500,000.  .$25;  $500,000  to  $700,000,  $30;  $700,000  to  $1,000,000, 
935 ;  and  $2  additional  for  each  $100,000  until  assets  reach  $3,000,000, 
and  $1  for  each  $100,000  in  excaaa  of  93,000,000. 

a  dental  iiiaaiiaillnn,  920;  for  reexamination,  $10;  for  license 
fee,  50  cents.  For  a  pharmacist  examination,  $5;  for  reregistration, 
92;  lor  r^istration  by  certificate  from  another  state,  $15;  the  fees 
lor  asdataat  fhf— for  the  aame  services,  respectively,  are  as 
IoHows:  $3,  $1,  and  $5.  For  an  applicant  with  a  satisfactory  diplo- 
ma, to  practice  medicine,  $10;  where  an  examination  is  required, 
925;  license  fee,  60  cents.  F*oraaemplo3rmentagancyBeenaa,925; 
Isa  tor  fl^TBitwg  a  gas  well,  $5;  license  for  operating  a  cold  storage 
plant,  $10  annually.  Examination  fee  for  the  practice  of  vet- 
erinary surgery,  910;  license  to  practice,  $5.  For  the  inspection  of 
HwbwlMaiof  a  penoD,  ins,  or  corporation,  employing  five  persons 
or  more,  $1  annually.  For  certificate  to  qualify  as  a  miner,  $1. 
liic^ftm  lee  to  a  nonreeident  for  the  privilege  to  fish  in  the  state,  $1. 

V.  not  iwoom  tax. 

niere  is  no  income  tax  in  Indiana. 

Oorarrr  BnynifiTns. 
wnutAi.  moeramr  taxis. 

1.  Base — 

Tlie  property  subject  to  taxation  and  the  methods  of 
assessment  and  of  equalization  are  substantially  the 
same  for  county  as  for  state  taxatum. 

2.  Jl(rt»— 

The  rate  is  detennined  by  the  county  oounciL  There 
lie  various  limits,  the  most  general  one  being  33  cents 
per  $100  of  assessed  valuation,  but  extra  rates  are 
allowed  under  varying  circumstances. 

The  county  commiRsioners  may  levy  annually  for  repairing  roads 
a  tax  of  not  more  than  1  cent  upon  each  $100  of  property  for  every  10 
y^ha  ol  1^  giaval  load  maintained  by  them;  but  where  less  than 
90  miles  of  such  roads  are  maintained  they  may  levy  not  to  exceed 
Scents  on  each  $100  worth  for  every  10  miles  of  road.  The  town- 
ship advisory  board  laviea  an  anaaal  road  tax  of  not  more  tine  ao 
cents  on  each  $100  worth  of  propeilgri  iddA  mgr  be  wMtod  «ttt  at 
the  rate  of  $1.50  per  man  oach  daiy. 

8.  Collection — 
SubstantlaUy  the  same  as  for  state  taxes^ 


B.  FOUC  TAZB8. 

The  amount  to  be  charged  on  each  poE  tm  ocmnfry 
expenditmes  is  deteradaed  by  the  Gomty  Goundl. 

D.  CORPORATIOX  TAXES. 

Counties  do  not  share  in  corporation  taxes. 

B,  BUBOTBSS  TAXES,  LIOEMSliS,  AN»  PEB8. 

CknmiHS  aia  authorized  to  grant  a  number  of  licenses 
and  to  dutfge  therefor  the  following  fees: 

Expositions  and  show^  for  each  performance,  $5  to  $25.  The 
above  goes  to  the  county  or  district  agricultural  association  fund. 
To  keep  a  stallion,  per  annum,  50  cents.  Retail  liquor  Uceme,  $200. 
Wholesale  liqiior  license  $200,  .^lon  of  wlii.  h  -n,-.-^  to  ibe  tuitioa 
fund  of  the  county  and  $100  to  the  city  or  town  where  locaU?d. 

Municipal  RBmBNUBS. 

A.  OBNBBAL  PBOFBBTT  TAXES. 

1.  Base — 

The  property  included  aiul  the  method  of  iussessment 
and  of  equalization  are  substantially  the  same  for 
municipal  purposes  as  for  state  and  county. 

2.  Bote— 

The  rate  is  detennined  by  municipal  legislative  au- 
tboriliM.  'SbB  common  council  may  levy  a  tax  for 

city  purposes  not  to  exceed  in  the  aggregate  75  cents 
in  cities  of  the  first  class,  and  SI. 2.5  in  all  other  cities: 
upon  the  SlOO  valuation:  Provided,  That  in  any  city 
against  which  a  judgment  has  been  entered  or  which 
has  an  indebtediiess,  sudi  additkmal  Wvy  may  be 
made  as  is  neoessary  for  the  gradual  payment  of  such 
judgment  or  bonds.  In  cities  of  the  first  class  addi- 
tional special  taxes  for  common  schools,  sinking  funds, 
public  parks,  police  or  firemen's  pension  fund,  et€.,  are 
allowed.  For  school  districts  the  maximum  rate  is  67 
cents  on  $100.  Firemen  are  exempt  foom  city  taws 
on  real  and  personal  property  to  the  extent  of  $500. 

Tamn  troBtees  nay  levy  aad  ooUect  an  annual  tax  not  exceeding 
25  cents  on  the  HM  valaaiBa  iaci«vsoving  the  roads  and  atieeto. 

3.  Collection — 

Municipal  taxes  are  generally  collected  by  the 
county  treasurer  in  substantially  the  same  manner  as 
state  and  county  taxes.  In  cities  which  are  not  county 
seats  the  dty  council  may  authorise  the  dty  treasuMT 
to  collect  mmucipsl  tazss. 

B.  POLL  TAXES. 

Cities  may  levy  a  poll  tax  of  not  to  exceed  fl. 
Firemen  are  exempt. 

D.  CORPORATION  TAXES. 

Municipalities  do  not  share  in  corporation  taaoes. 
E.  BmnraaB  taxes,  licenses,  and  fees. 

Cities  and  towns  may  license  pawnbrokers,  per  annum,  $10  to 
$100;  merchants  and  peddlers,  same  rate  as  county,  and  in  additi<m 
thereto;  liquor  license,  in  additioa  to  cowaty  Meenao— 
Oidm  or  incorporated  towns,  $50  to  $500. 

Utey  may  also  license  auctions,  hacks,  drays,  all  tobies,  alleys, 
i^iuJ^iiMw,  devices,  and  phu^es  for  sports  or  games  kept  fxa  pay. 


TAXATION  AM©  RJEVENUE  SYSTEMB-INDIAlf A. 


Hm  stmte  must  levy  a  t«x  of  13.6  oentB  p«r  flOO  of 
assessed  Tahiation  and  50  cents  on  polb. 

There  shall  be  levied  2}  cents  per  $100  of  assessed 
valuation  in  the  state  for  the  use  and  benefit  of  state 
institutions  of  higher  education. 

Townships,  towns,  and  cities  may  levy  a  special  tax 
lot  «^iipiMiit,  etc.,  not  to  exceed  $0  cmte  per  SlOO  of 
assessed  vaiuation,  and  II  poD. 

Tie  pmmiB  of  the  sale  of  pulilie  lands  funn  a 
pmanent  school  fund,  the  intvest  only  bsing  paid 
Iw  Hm  current  school  fund. 

IPnumships,  towns,  and  cities  may  levy  a  tax  not  to 
•BOSid  50  cents  per  $100  of  assessed  valuation  and  25 
oeitts  on  eadi  taxahie  p(M  for  a  supplementary  tuition 
^iond  to  extend  seliooi  tenns. 

C^faes  haTing  a  population  of  over  6,000  may  levy 
a  tax  of  1  cent  per  $100  of  assessed  wtimMm  for  ttm 
Idndeigarten  schools. 

Cities  of  the  first  class  may  levy  a  tax  not  to  exceed 
S  OMls  per  tlOO  of  assessed  valuation  for  industrial 
or  'maunal  traininc^ools.  In  cities  of  ovw  50,000 
and  less  tiian  lOOMlliipilatioii  tliis  tax  is  fimited.  to 
lOMBlsperSlOO. 

Townships,  towns,  and  cities  may  levy  a  tax  not  to 
ecscceed  10  cents  per  $100  of  assessed  valuation  for  the 
Mipport  of  schools  for  truants  and  inconigiblea. 


lax  hw  mm  pmmd.  IhSm  mm  the 
cnactmeot  of  the  191S  hgidBtare. 
A  tax  is  impoeed  upon  the  transfer  of  property  within  the  state  or 
«f  any  inteveet  therein  or  income  therefrom,  in  the  following  came: 
1.  IhHHivby  winoriirtMlntofewBof  tlw  steto«famyiat«n|^^ 
r  Of  of  tanglMe  property  within  the  Btat% 
tttWMif  wbilB  a  nadent  of  the  state. 
1.  IWsrfhB  ot  tMgiMe  pnqperty  wliMn  Hm  itate  wbon  decedent 
VSsa  aOBresident  of  the  state  at  the  time  of  his  death. 

S.  Wlnnever  the  fwc^wrty  of  a  resident  decedent  or  the  property 
«l  a  MMvnident  decedent  within  this  state  transferred  by  will  is 
MispedfiaOy  deiM,  audi  proiNrty  Ann,  for  tiM  po^^ 
article,  be  deemed  to  be  transferred  jnoportimiately  to  iad  dilidili 
fro  ma  among  all  the  l^tees  named  in  the  will. 

4.  ttearfnref  ]ira|iertywitiUnlheatnteflHde1»yai«rident,« 
tengible  property  within  the  state  made  by  a  nonresident,  by  deed, 
pnt,  favqgain,  sale,  or  gift,  made  in  contemplation  of  denth  of  the 
■■■lav  inlMded  to  take  effect  after  such  death. 

5.  When  any  mdi  pennn  er  ooqioiailioa  heooBMs  benoAcially 
entitled  in  poaseseion  or  expectancy  to  any  property  or  income 
therefrom  by  any  such  transfer,  whether  made  before  or  after  the 


B-  T\"hen  any  person  or  corporation  shall  exercise  the  power  of 
appointment  derived  from  any  disposition  of  property  made  eithv 
iafa»aorall»thepHwige  of  iMeact,  snch  i^ipointment  whi  awde, 
•Ml  be  de«ned  a  tnaefer  taiahle  imder  tlie  pranmM  e(  tf^ 
ia  tiba  ame  manner  a?  though  the  property  to  which  such  appoint- 
i  absolutely  to  the  donee  of  such  poww  and  had 
i  m  dafviaid  hf'  tmA  'doaaa  hy  nlD. 


7.  The  tax  imposed  h««by  shall  be  upon  the  clear  market  value. 

Exanpliona.—Ajxy  property  devised  or  bequeathed  for  strictly 
ooonty,  toant,  or  municipal  puipiigM>  or  to  the  UAop^  rador, 
pastor,  tnistee,  board  of  tnistees,  or  s^iveming  body  of  any  cdiica- 
tional  or  religious  institution  who  shall  use  the  praperty  so  trans- 
fenad  aolely  for  laligioaB,  chiiitaMa,  or  edocatkaial  purposes, 
within  the  state,  and  corporations  of  this  state  organiaed  under  its 
laws  solely  for  retigioua,  charitable,  or  ediicafional  purposes,  which 
use  the  property  so  transfsned  exclusively  for  the  purposes  of 
their  oiganiatiott  aithin  the  state  is  exempt  ttma  lUkt  tu. 

WTien  the  property  or  any  beneficial  intereet  therein  passes  by 
any  such  transfer,  where  the  amount  of  ptaptHty  exceeds  in  value 
the  emanptioB  boNiaailcr  apeeiftad,  aad  dadl  net  e«9eed  in  ^idiie 
$25,000,  the  tax  hmby  imposed  Aatt  ha: 

Passing  to  the  husband,  wife,  Hneal  issne,  lineal  ancestor  of  the 
decedent,  or  any  duld  adopted  aa  mA  in  conformity  with  the  laws 
of  thaa  stale  at  least  10  years  prior  to  soch  tianrfer,  or  any  child  to 
whom  siirh  decedent  for  not  loss  than  10  years  prior  to  siieh  transfer 
stood  in  the  mutually  acknowledged  relation  of  a  parent,  i»ovided 
sneh  teiatioodiip  began  at  or  beiora  the  chBd's  iAeenA  biitiMay, 
and  was  continuous  for  10  years  thereafter,  or  any  lineal  issue  of 
such  adopted  or  mutually  acknowledged  child,  at  the  rate  of  I  per 
cent  of  the  clear  market  value  thereof.  Proporty  of  the  clear 
market  value  of  $10,000  tiansferred  to  the  aUow  <tf  decedent  and 
of  $2,000  tTsiMiwiad  to  each  of  the  ether  paaow  dmoibad  is 
exempt. 

IMag  la  a  broAar  or  sister  or  a  deaeendaBt  of  a  bmdMr  or  risCer 

of  the  decedent,  the  wife  or  widow  of  a  son,  or  the  husband  of  a 
daughter  of  the  decedent,  at  the  rate  of  1^  per  cent  of  the  clear 
mafiket  vahie.  Ftoperty  of  the  dear  market  value  of  $500  paiing 
to  each  of  this  class  is  exempt. 

Passing  to  the  brother  or  sister  of  the  father  or  mother  or  a  de- 
scendant of  a  brother  or  sister  of  the  father  or  mother  of  the  dece- 
dent, at  the  lala  of  3  per  cent  of  Hm  dssraMitetvaiBa.  Pteperty 

of  the  ckar  awi^  v^aa  of      famipf  «a  tadl  «l  #ii  ctaa  is 

exonpt. 

BMsmg  to  the  brother  or  sister  ol  the  giaadiitlher  or  grandmother 
(S*  a  descendant  of  the  iHother  or  sister  of  the  gandfathOT  or  grand- 
mother of  the  decedent,  at  the  rate  of  4  per  cent  of  the  clear  market 
value.  Property  of  the  clear  market  value  of  $150  passing  to  each 
of  ttls  dsm  is  aaeaqit.  • 

Pa.ssing  to  a  person  in  any  other  d^ree  of  collateral  consangoinity 
than  is  hereinbefore  stated,  or  to  a  stranger  in  blood,  or  a  body 
pofitic  or  CQcporate,  at  thamtaofSpsr  cant  of  the  clear  market  vmhie. 
Property  of  the  dear  amilaavakw  af  CM*  fMi^  la  aachof  ttis 
daas  is  exempt. 

The  foregoing  rates  are  termed  the  primary  rates.   When  the 


«l  mylllind  IV  «afMMai,  two  Ham  the 

of  $100,000  and  up  to  $500,000,  two  and  a 


of  the  tax  upon  such  excess  shall  be  as  follows: 

1.  Upon  aU  in  excess  of  $25,000  and  up  to  $60,000^  «M  and  a  half 
tfaMsthepei 

2.  Upon  all  in  ( 
primary  rates. 

3.  Upon  all  in 
half  times  the  j 

4.  Upon  all  in  excess  of  $500,000,  three  times  the  primary  rates. 
The  tax  is  a  lien  upon  the  property  transfeixed,  and  tteadminis- 

tmtom,  execnton,  and  tnistsea  shall  be  pcnonalty  Hable  ior  sodk 
tax  until  its  payment. 

Ail  taxes  imposed  by  this  act  shall  be  due  and  payable  at  the  time 
of  the  traneier.  If  such  tax  is  paid  within  one  year  from  the  accru- 
ing thereof,  a  disooont  of  5  per  esatihan  ha  alfaarad  and  dadaelsd 
therefrom.  If  not  paid  within  18  months  firom  the  accruing  thereof, 
interest  at  the  rate  of  10  per  cent  shall  be  chaiged  and  collected  from 
Iba  tisM  asUt  las  aeeraad,  aatasa  hi  the  judgBMs^el  the  eonrt  Ihs 


AND  REVENUE  SYSTEMS-IOWA. 


n 


delay  was  unavoidable,  in  which  case  mterest  at  the  of  «  per 
OSDt  dudl  be  ehaiied  from  the  accrual  thereof  until  the  cause  of 
anA  dday  is  removed,  after  which  10  per  cent  shall  be  charged. 

An  taxes  levied  and  coUected  under  this  act,  less  any 
of  collection,  Aan  be  paid  hito  the  twasnry  of  the  state  and  shall  be 

applicabla  to  the  expenses  of  the  state  government  and  to  such 
other  pnrpoaes  as  the  legiaktoie  may  by  law  direct. 


Further  enactments  were,  that  in  cities  of  the  fi-^tclassatox  is  to 
be  le^-ied  annuaUy  of  1  miU  for  the  purposes  of  the  city  boaid  ol 
health;  money- leaders  pay  «i  annnal  license  of  «50;  pn^jate  de- 
tective Anns  or  corpomtionB  pay  an  annual  license  (.f  ?loO,  indi- 
vidual  private  detectives,  $100;  the  Ucense  and  registraUon  ot 
motor  vehicles  was  changed  so  that  the  lata  is  horn  $5  to  $20,  accord- 
ing to  horsepower.  , 


Iowa  depends  almost  entirely  upon  the  general 
property  tax  for  state,  county,  and  municipal  reve- 
nues. There  is  an  inheritance  tax,  but  no  special  ©oi^ 
poration  taxes,  except  <m  foreign  insursnoe  compa 
oks.  OorpotmliOBS  fgrnmSfy  «»  assessed  by  local 
anesson*  A  §&W  U9  assessed  on  their  property  by 
the  state  executive  council.  Changes  of  late  years 
have  been  from  tsaws  on  gross  revenue  to  those  on 
property. 

ooNsnrunoNAL  provisions. 

810.  m.  The  fMiil  mmnUij  shan  not  pass  local  or  special  laws 
for  the  amenMt  and  callaettBa  of  taxsa  lor  state,  ooiinlv,  or  road 

V«*V^  aanowviii. 

Sac.  2.  The  property  of  aU  oorpotatiaaa  to  peeoaiary  pwifitshaU 
be  sobjeet  to  taxation  the  ssaaa  ae  that  of  iafividnals. 

OPFICBKS. 

Th^  ftffW—  most  directly  concerned  with  taxation 
are: 

(1)  The  township  and  city  assessors,  elected  biennially,  one  in 

each  township  and  city.  ^.  ^   ^    .  _j 

(2)  Th.to£»iripln«laaaa>«d^«aB«dkw^ 

(8)  The  cooa^  boards  of  Bupervisois,  which  act  aaooontyboaids 

«f  mftew  and  aqaslliatina 

(4)  The  county  treasurers,  who  are  the  tax  coUectois. 

(5)  The  state  executive  council,  composed  of  the  governor,  sec- 
xetery,  auditor,  and  tnaaBier  of  slate,  whidi  constitutes  the  state 
board 'of  leview,  and  acts  as  a  state  board  of  equalizatiao,  a«d  also 
asaaaMMMBtboafd  to  certain  classes  of  property. 

A.  OENKRAL  ntOPBeiT  TAZBB. 

1.  Baser— 

a.  The  property  indM  ami  «M«f<.— AU  icftl  and 
personal  property  not  speGifiM%  mmq^  Is  subject  to 
thist«s. 

a)  aad  (S)  Thaw  are  no  spedal  definitions  of  real  and  personal 
property  for  purposes  of  taxation.  Ffloyfianchissa  and  toU  bridges 
are  defined  as  real  estate.  .    «     .  * 

Ifortgages  ate  tasiMe,  aad  so  deduction  k  alMed  m  that 
account  hmn  the  assessed  value  of  the  land. 


» This  commhition  is  derived  mahily  from  the  following  sources: 

Revenue  I  aws  of  the  State  of  lofm,  J^S^^r^ 
■ection  1369  of  the  Code,  by  B.  P.  CJanon,  an^Hto  al  4rta.  Dee 
Moines,  B.  Murphy,  state  printer  1904  t,i-vw  m«M*^ 

Revenue  Laws  of  the  State  of  Iowa,  bv  John  L.  Bleakfy^**** 
of  state.  Dee  Moines,  Emory  H.  English,  state  printer,  1909- 

na  Oade  and  ita  Supplementa,  and  the  Session  Laws  to  1913. 


Credite,  moneys,  annuities,  bank  notes,  and  diawa  of  stock,  itt 

corporations  not  otherwise  taxed,  are  all  taxaMe. 
Debts  may  be  deducted  from  the  total  of  moneys  and  credlta. 
(3)  The  exemptions,  in  addition  to  pubBc  property,  are:  Ceme- 
terii.  crematoriums,  so  long  as  no  profits  are  derived  therefrom 
with  land  not  to  exceed  1  acre;  fire  engines,  etc^ 
grounds;  grounds  and  buildings  for  pubBc  Kbfawea,  for  hl«aif , 
scientific  charilabte,  benevolent,  agricultural,  and  rehsrious  insti- 
tutions aad  aocieties.  real  estate  owned  by  any  educational  mstitu- 
tion  as  a  part  of  its  endowment  fund,  not  exceeding  160 
leased  or  otherwise  nssd  ailh  a  view  to  pecuniary  gam,  top^ 
with  books,  papers  and  apparatus,  and  like  property  of  students, 
penonal  property  and  investments  of  such  institutions;  farm  prod- 
Sceand  wool  of  the  liarvest  or  shearing  of  piwiooa  y«ar-  aU  poultry, 
10Bta»hof  bees,  all  swine  and  sheep  under  6  months  of  age  and  all 
other  domsatic  mumals  under  1  year;  obligations  for  rent  not  yet 
due,  in  hands  of  original  payees;  pri^•at» 

libmries  np  to  t9»;  fsmily  pictures;  household  furniture  to  1300 
Md kitchen  furniture;  family  beds  and  h.  ddin-  all  wearmg  apparel 
in  use;  all  food  provided  for  the  family;  estates  ot  persons  who^^ 
reason  of  age  or  infirmity  are  unable  to  conttibate;  Liamg  ^^^J""* 
of  the  terns,  the  team,  wagon,  and  harness  of  teamsters  and  dray- 
men, and  tools  of  a  mechanic,  all  up  to  $300;  motorv^cles;  mort- 
gages held  by  nonresidents;  Govemmsat  land  entered  and  pw- 
SSised,  for  the  year  hi  which  entand;  unless  ^^f' ^T^!^ 
voluntarilymade,$l,200of  the  property  of  any  honorably  dischiuiged 
Union  soldier  or  saUor  of  tiie  Mexican  War,  or  of  the  War  ofthe 
RebeUion,  or  the  widow  theteof  nmimms  aansnisd^say  portiMi 
of  the  capital  of  a  haak  which  M  mvested  in  Unrtad  Stalea  boBda; 

funds  held  by  fraternal  beneficiary  associations. 

Until  1917  sugar  mills  manufacturing  sugar  from  beets  raisBd  la 
Iowa,  wiA  machhisry,  tools,  aad  appttsMnar  aM  aat  to  exoead  10 
acres  of  land  are  to  be  exempt. 
In  the  assessment  of  farm  lands  a  reduction  that  is  called  aa 

exemption  is  made  iiam  the  vafaaOiaa  of  •»* 
jM^QctiaBata  to  the  M  of  ssa^adiieirt  to  MMh  laada. 

h.  AMeatment—ML  property  subject  to  taxation  is 
required  to  be  listed  at  its  actual  value,  which  is 
dflfined  as  "the  value  in  the  market  in  the  ordinary 
couree  of  trade."  The  property  is  then  assessed  fw 
taxation  at  26  per  cent  of  such  actual  value  except 
that : 

Moneys,  credits  and  corpoialifla  shares  er  itecks,  except  aa  ote> 
wisapwvided,  cash,  circulating  aotoa  of  national  banking  associa- 
tions,  and  United  States  legal  tender  notes,  and  other  notes,  and 
certificates  of  tiie  United  States  payable  on  demand,  and  diealatmR, 
orhitendedtodicakteaacanency,  notes,  including  those  somred 
by  mortgage,  accounts,  contracts  for  cash  or  labor,  bills  of  exchange, 
iudcmients,  choses  inaction,  Uensof  any  kind,  securities,  debentures, 
bonds  other  than  those  of  Ihe  Umted  Statss,  annuities,  and  corpora- 
tioa  siHies  or  stocks  not  otherwise  taxed  in  kind  shall  be  entcn^d 
and  assessed  at  the  actual  value  tiiereof  and  taxed  uiK)n  tiie  uniforai 
basU  tiiroughout  the  state  of  five  (5)  mills  on  Ihe  dollar  of  aetaal 
imlTmtiTT'  Ml  end  i  nllartndwhew  the  owner  laadaa, 

and  except  that : 

State,  savings,  and  national  bank  stock  and  loons,  and  Moon- 
pany  s^  aiSmoaayed  capital  nsad  m  compatitloa  wifli  laah 


m 


TAXATION  AND  REVENUE  SYSTEMS— IOWA. 


if  'IIocIe  of'  BatianAl  buiDi  and  •ttto  tad  Mtiagi  lnnW, 
1  trust  companies,  located  in  tlih  iittitB,  AaSt  be  aneand 
he  individual  stockholderB  at  the  place  wheie  tlw  bank  or  loan 
tIkiiBt  company  is  located.  At  the  time  the  ■aoowment  ia  made 
I  of  Bitiiaal  baal»  ittd  alate  aiid  amringa  banks  and  loan 
;  companie?  ?hall  furnish  the  assessor  with  listsi  of  all  the 
land  the  number  of  sharea  owned  by  each,  and  the  aases- 
■nr  aM  Hal  to  aadi  atoittolder  mider  the  bead  of  corpontkn 
alock  the  ta«al  iradiM  of  audi  shares.  In  arriving  at  the  total  value 
•f  Umi  alums  oi  stock  of  sudi  corpmtions,  the  amount  ol  their  cap- 
iaiflctnaUy  invested  in  real  estate  oiwiied  by  tibani  and  in  tbediaiea 
ol  corpotations  owning  only  the  raal  eelale  (iadnaiw  ol 
Id  interests,  if  any),  on  or  in  which  the  bank  or  trust  com- 
rim  located,  shall  be  deducted  fnnn  the  real  value  of  such  shares, 
aad  wuA  mai  calale  diall  Iw  aaaaawtd  aa^oiber  real  aatalOy  aad  Hbm 
yn^rty  of  ?uch  corporation  shall  not  be  otherwi'^e  assessed. 
Real  estate  is  listed  only  once  every  two  years,  in  the  odd  year. 


•  mdiM  of  the  impvoiTementa  made  duiinf  tlia  fvaeattig 
Personal  property  is  assessed  annually. 
Merchants  and  manufacturers  are  aaaaBBBd  upon  the  avoage 
aaaamt  «f  alock  bald  dmiiif  Uw  yaw. 

Grain,  ice,  «od  coal  dealaii  ait  aawmi  m  lha  ayima  awNUt 
of  c^talaaad. 

I  aro  laToil  mi  tlwiif  pujpmty,  flwaharaa'iii'iiodc 
The  excen  of  the  value  (rf  the  capital  stodE  over  ^ 
value  of  the  tangible  pra|>etty  aaseoaed  is  taxable  to  the  company. 
Bank  stock  ia  aaMaed  on  the  baaa  of  capital,  surplus,  and  undi^ed 
pallB,  laa  flto  -nUm  of  raal  eaiata,  vbidi  ia  asaoaBcd  auM'itilj. 

CommiaMHl  OMCdauits,  etc.,  having  in  their  possession  property 
of  a  fonignar  to  aale,  aie  to  be  deaaMd  the  owners  thereof  for  pur- 
Real  estate  owned  by  corp<»atioaat  latnnied  in 
prt  of  their  assets  for  purposes  of  laiatieii,  ia  to  be  TOhwd : 
■anaBment  as  other  real  eatate. 
Tlw  ioOowing  itena  a«a  aiBBBNd  by  the  fKaciillva  ooHBcil: 
Telegraph  and  telephone  companies,  by  the  unit  nile;  the 
aient  so  made  ia  apportioned  on  a  baoa  of  mileage  and  taxed  as 
'iHMr  pnfwty. 

Railioada— the  right  of  way,  roadbed,  bridgea,  cahrarta,  rolling 
,  depota,  alplliiii  grounds,  shopa,  baiMlaga,  giawi  beds,  and  all 
rpapetty  aaai  nchiaiv^  in  tiha  opoaiioii  and  matntenance 
•I  tta  railway;  ImiI  not  laada  oulaUa,  nor  tbe  railway  biidgce  acrara 

the  Miasissppi  and  ilissouri  Rivers,  nor  jirrain  ele\-ator8,  which  are 
by  the  local  asseasors.   In  assessing  such  property  the 
airaa  into  cooiidflHltaii  Hie  grara  eaminga,  elCf  and  ] 
jpiiitiiilly  upon  iSbm  unit  rule.   The  assessment  ao  nude  ia 
fiaaed  aaaeag  tlia  coontiea  on  a  mileage  basis. 
BailinyB  vafMirt  aiao  tbe  Buoiber  of  can  run  by  than  bvl  belaagiag 


FMipit  Vmm  and  equipment  companiea  are  aaraased  by  the 
asMcuuva  enawai  ob  laa  can  neoenaray  aaaii  m  hnv  wonMaa 

in  the  statO'  fwwi'  aia  taflwd  at  Hia'  a'Wfig'ff  raia'  eC  alaia  aad^  lacal 
taxation. 

landa,  lota,  and  oHier  raal  ealate  brtonging  to  any  ailan^  ooafr- 
excluiiir^  in  the  opemtion  of  the  aevend  roada, 

to  Iriesraph  and  telephone  companies,  and  railway  bridges 
I  MisBissippi  and  Missouri  Rivers,  and  grain  elevators  are 
;  and  taaoBlion  OB  tbe  aame  baab  aa  paoparly  of 
iaKli\'idna1s  in  the  several  connti*^  where  situated. 
Expraa  companiea  are  assessed  upon  their  property,  including 
I  of  atoek,  by  a  «ait  tiile^  and  fbia  anHBHit  'ia  qypor- 
tbe  coontiea  and  towndiipa  on  a  nilaaga  baila. 
The  agoresate  actual  value  of  moneys  and  crediliof  frivate  banks, 
after  deducting  amount  oi  deposits  and  debta,  and  tbe  aggregate 


mlue  of  boadaaad  stocks,  are  to  be  i 
auch  actual  value,  not  including  real  estate. 

Shares  of  stock  of  carporatioos,  except  those  not  organized  for  pecu- 
niary ptoAt,  awtobaaamnd  to1l»««M»«MMa(at4toyiaeat»kan 

its  principal  business  is  tranaaetodi  tbe  amount  of  capital  actually 
in  vested  in  real  estate  owned  by  ttaaa  ia  to  be  deducted  from  the  real 
value  of  such  Aarea  and  die  real  eatate  auweacd  aa  other  real  ealate. 

Watar  and  gas  aial'lt  dectric  plants,  and  street  railway  properly 

are  assessed  where  same  are  located;  the  actual  value  of  the  capital 
stock  over  and  above  that  of  the  listed  property  shall  be  assessed  to 
te<niaar  ttaaof.  "  " 

e.  EqmMmtim,---'Thib  loiilMlii^  tnifteeg  aet  « 
local  board  of  wfkm  and  aidi«ai  aMtaanoito  betweon 

individuals;  they  also  hear  appeals.  Ajpnali  from 
their  decisions  lie  to  the  district  court. 

The  board  of  supervisors  of  each  county  constitutes 
a  county  board  of  review  and  adjusts  the  assessments 
between  the  sevetal  townships,  cities,  and  towns  of  the 
oomity.  Appeals  fie  to  tlia  diatatiet  eoort. 

Hie  executi^o  eooacii  aeta  aa  a  aUte  board  of  nnkm 
and  €qpia]iaee  the  assessments  between  the  several 
counties,  adding  to  or  deducting  from  the  valuation  of 
each  kind  or  claaa  of  property,  so  as  to  make  the  assess- 
ments equal. 
2.  Bate— 

The  general  assembly  §Mm  liia  total  anuNtnt  to  be 
raised  for  state  purpoaea.  Hia  memlXv^  eomncil  an- 
nually determines  the  rate  per  cent  on  the  valuation 

of  the  taxable  property  necessary  to  raise  the  amount 
fixed  by  the  general  assembly  (for  1911  and  1912  ap- 
proximately $2,500,000).  The  rate  so  determined  is 
levied  by  tlie  county  boarda  ci  superrisoiB. 

Special  tax  ia  to  be  levied  aaiwaByfarSytSW^  beginning  wllfc|asi 
IMS,  of  «iia4lfth  nQl  for  atate  college  «l  agriculture  and  mec^imlp 

arts  and  one-tenth  mill  for  benefit  of  state  teachers'  college. 
For  maintenance  and  edttC|Uion  of  deatitute  orphans  a  tax  of  | 


3.  (kUeetUm — 

ItoBaifee«Jlectadlytiia<g«rtyt«eawiww,aatf^ 
payable  «t  any  time  between  the  first  Monday  in  Janu- 
ary and  the  Ist  day  of  March;  or  one-half  may  be  paid 
before  March  and  the  remaining  half  before  the  1st  day 
of  September.  If  at  least  half  is  not  paid  before  the 
Ist  day  of  April,  the  whole  amoimt  becomes  delinquent 
aa  of  Manli  1.  In  eaas  tlie  aeeond  mstaDnieat  k  not 
paid  befova  tita  lat  day  of  Oetober,  it  baoomea  defin- 
quoit  aa  of  Hia  lat  day  of  September.  IMbM|iiait 
taaraa  draw  interest  at  1  per  cent  a  month. 

Taxes  are  a  lien  on  the  property  on  whicli  they  are 
leviisd,  and  may  be  collected  by  distress  and  sale. 

B.  wous  TAzaa. 

Hmto  ia  no  atate  poH  tasx. 

O.  THB  INHEBITANCE  TAX. 

All  ptopertj  of  whatsoever  kind,  and  any  interest  in 
or  income  from  such  property  which  is,  at  the  death  of 
the  decedent  owner,  within  tliis  state,  or  is,  or,  for  the 
purpose  of  distribntiuu,  becomes  subject  to  the  juris- 


TAXATION  AND  REVENUE  SYSTEMS— IOWA. 


diction  of  the  courts  of  this  state,  or,  which,  in  the  case 
of  a  resident  decedent,  was  situated  outside  the  state 
at  the  time  of  death,  except  real  estate  located  outside 
the  state  and  passing  in  fee,  which  shall  pass  by  will, 
■tatntea  of  inheritance,  by  deed,  grant,  sale,  gift,  or 
tvansfer  made  in  Mntamplatioa  of  death  intended  to 
take  effect  in  possession  or  enjoymmt  after  the  death 
of  the  grantor,  shall  pay  a  tax  of  5  per  cent,  except  that 
property  passing  to  ahens,  nom*esidents  of  the  United 
States,  shall  be  subject  to  a  tax  of  20  per  cent  of  its 
true  yahie;  if  foreign  beneficiaries  are  brothers  or  sis- 
ten  of  the  deeedent  owner,  the  tax  shall  be  10  per  eent. 

EzcepHojis. — ^When  estate  does  not  exceed  $1,000 
after  deducting  the  debts  of  decedent  defined  by  the 
statute;  when  property  passes  to  husband  or  wife, 
father,  mother,  lineal  descendant,  adopted  child,  or  the 
lineal  descendant  of  an  adopted  child  of  decedent; 
when  passing  to  eduoatiiMial  and  religious  societies  or 
institations,  public  libmiea  and  art  gdBriea»  to  or  for 
public  hospitals  not  operated  for  gain;  or  to  societies 
within  the  state  organized  for  public  charity;  oemeter}^ 
associations,  bequests  for  the  care  and  maintenance  of 
the  cemetery  or  burial  lot  of  decedent  and  his  family, 
and  bequests  not  to  exceed  $500  to  or  for  the  perform- 
anoe  of  a  ielig;ioaB  aervioe  for  or  in  behalf  of  the  dece- 
dent or  any  pacaon  named  in  tiie  w31  of  audi  decedent ; 
when  j^roperty  passes  to  a  municipal  or  politiesl  oor^ 
poration  within  this  state  for  purely  public  purposes. 

In  each  county  the  court  appoints  three  resident 
fipseholders  annually  to  appraise  the  property  subject 
to  tins  tax  and  may  also  appoint  special  appraisers  in 
any  given  eaae. 

The  ai^aisement  of  eatatea  in  remainder  or  de- 
ferred interests  are  not  made  nntfl  the  determination 
of  the  prior  estate,  except  on  request  of  the  parties  in 
interest  to  remove  the  lien  thereon. 

The  appraised  value  shall  alwajrs  be  the  market 
▼alue  in  the  ordinary  course  of  trade. 

The  taanble  valne  of  annuities,  life  or  term,  defened 
or  fntOfB  estates,  is  computed  at  the  rate  of  4  per  cent 
per  annum  of  the  appraised  value  of  the  property  in 
l^ch  such  estate  or  interest  exists,  or  is  founded. 

The  tax  is  paid  to  the  state  treasurer  by  the  execu- 
tors, and  is  a  hen  upon  the  estate  imtil  paid.  No  dis- 
eoimt  is  allowed  for  prompt  payment,  but,  unless  paid 
within  18  montba,  interaat  at  the  rata  of  8  per  cent  is 
added  Im  tha  dMth  of  tii»  ctosadant. 

n.  oQBFOBAaioir  taxm. 

In  general,  corporatimw  are  taxed  nndnr  <iie  geneial 

property  tax,  but  a  few  are  assessed  by  a  state  board 
on  part  of  their  property.  The  foUimiiif»  hem^nat, 

are  differently  taxed: 
Inauiance  companiea,  other  than  iratemal,  beneficiary,  and 

eiipli  OiM  lecom  laeadiM  ia  <fea  «mS  ftaea^^ 


81 

following  rates:  Foreign  companies  incorporated  or  owned  otit'=iide 
of  the  United  States,  2^  per  cent;  foreign  companies,  United  States, 
2iperoeBl  PoBMatklaainaniancecnmpaiie^,  1  par  cent  of  their 
preminaa;  other  doaaaatic  iaamance  oompaaiea,  1  per  cent  in  addl- 
tion  to  taaeea  OB  afaK^ 

s.  nusmaaa  taxmb,  umsemt  amp  nsis. 

The  statutes  authorize  the  manufacture  and  sale  of 
intozieathig  liquors  upon  the  paym^t  of  a  soHialled 
mnlet  tax  of  $600  per  annom,  and  proyides  that  the 

revenues  derived  from  this  source  shall  be  paid  into 
the  county  treasury,  one-half  to  be  credited  to  the 
general  coimty  ftmd  and  the  remainder  to  be  paid  over 
to  the  municipaUty  in  which  the  business  taxed  is 
located. 

A  tax  of  1800  per  ammm  on  the  aala  of  cigarettes 
and  <m  the  maintenance  of  property  used  for  immoral 
purposes  is  also  provided  for,  to  be  distributed  in  the 
same  manner  as  the  hquor  tax. 

Itinerant  physicians,  including  osteopaths,  $250  per  annum;  itin- 
erant vendoiB  of  drugs,  $100  per  annum;  peddlers,  per  county,  on 
foot,  $26;  l-lwna  ooa'wyaace,  $S0;  S^ane  conveyance,  ITS. 

For  examination  of  physicians,  $10;  for  rec^^WcUy  fca  {Wfjfliti- 
tion  of  owtificate  from  another  state),  $50. 

For  examination  of  phannaciBtB,  $5;  annual  renewal  of  certificate, 
$1;  registered  phannacists  of  other  states,  $10. 

For  examination  of  dentists,  $20;  license  for  practitioners  ftOSi 
another  state,  $25;  certificate  when  going  to  anoUier  state,  $5. 

For  filiag  artidaa  of  iaeocponrtioa,  IK,  and  aa  aaA  $1,«IM»  over 

$10,000  capital,  $1;  increase  of  capital  ala^  per  $1/M)0,  $1;  a 
recording  fee  ol  10  cents  per  100  words,  tntntimnn  recording  fee, 
50  cents;  amendments  to  artidea  <rf  incorpomtion,  if  no  incieaae 
of  capital,  II;  iacreadng  cental,  filing  fee  of  |1  p«r  $1,000.  (Hw 
same  fees  are  required  of  foreign  corporations.)  Fanners'  mutual 
cooperative  creamery  associations  conducted  on  a  purely  coop- 
awttva  pbtt,  aad  catporatianB  manafetUuing  auger  finm  beate 
grown  in  the  state  are  exempt  from  the  payment  of  these  fees. 

All  corporations,  except  banks  and  insurance  companies,  oigan- 
iced  for  pecuniary  profit  aie  required  to  pay  an  annual  fee  of  |1 
to  the  secretary  of  state. 

Certified  copies  of  censua  wporte,  $2. 

In  addition  to  the  fee  reqaired  for  organization  of  domestic  cor- 
poiatiraiB,  forragn  cotpoeatiaM  aw  vequfred  to  pay  to  Hia  aecfetary  of 

state  a  fee  of  10  cents  per  100  words  for  reoaadiif;  the  copy  of  incor- 
poration, and  a  filing  fee  of  $25  upon  $10,000  or  fees  of  assets  within 
the  atate  aad  $1  for  eadi  $1,000  in  exnesB  of  $10,000. 

B^stration  fees  for  motor  vehicles  are  as  foUows:  $8  for  machine 
of  20  horaepower  or  less;  40  cents  per  horsepower  for  each  in  addi- 
tion to  20  horsepower.  After  being  licensed  four  years  the  fee  "haH 
be  one-half  the  original  fee.  Efedric  motor  vaUde,  $1S.  Molar 
cycle  or  bicycle,  $3;  duplicate  registration  fee,  $1  for  motor  vehide. 
Chaoge  of  ownership,  $1.  Dealers '  numbers,  $15.  Eighty-five  pw 
cent  of  aadi  reooey  to  be  apportiooad  among  the  countiea.  The 
fees  are  in  lieu  of  all  taxes,  general  and  local. 

Insurance  company  fees:  For  filing  application,  etc..  domestic 
companies,  $10,  foreign  companies,  $25;  for  permission  to  foreign 
companies,  $2;  for  fiKag  annual  atatement,  etc.,  doiaeatic  ooat- 
panies,  $3,  foreign  companies,  $20;  for  oertifirato  of  authority  to 
agent,  domestic  companies,  50  cents,  foreign  companies,  $2. 

Sbrmen'  iBatttntea:  Filing  and  examination  ^  fint  application 
of  any  company  and  articles  of  inc<.^r{>oratioii,  and  iaantag  petmb* 
sion  to  do  business,  $10;  filing  aiii)li(-ation  of  foreign  coeiipaay, 
$25;  permiasion  of  foreign  company,  $2;  annual  statement  of  foraigB 
ooaipany,  $2;  ageat  of  foreign  coaapaoy,  $2;  ^jant  of  doBMatic 


8S 


TAXATION  AND  REVENUE  8YSTEli&-I0WA, 


^nnnpiiiif,  so  cmiIb;  copy  of  paiwn^  U  mm  pm  ma;  amOm  "mI. 
H;  entifiate  for  publication  of  foreigni  company,  50  cents.  Mu- 
tiil,  tanado,  aad  bailstorm  aaaeesment  insunmce  anodatiaDt 
'ply  tts  MMM'  iltaB  9K  'MUMHI  VQIQIti  WtA  flBMHid  CHtifldliM  of 

authority. 

Examination  of  banka:  Paid^p  capital  125,000,  fee  $15;  925,000 

ti»  I8MM.  I2S;  mm  to  mmm,  m  9100,000  to  9150,000, 940; 

^  inriatioM,  coiptmtaonB,  etc.,  except  building  and  loan  afleoda- 
tmmm  aad  iBmaiice  campaniee,  and  aaKxiations  which  imm  atock 
m  lit  pHtU  paifmmt  or  installMt  plan  AaU  pay  to  tktaadilaff 
of  ■tatofwcertificate  of  authority  tndOTlmiiiiiin«jfaR^  **nml 
■Baewalf  910,  and  the  same  fee  tor  oxamuwtiai  ■■  ti  prtil  lu  tini 
aaoB  can^mnieB. 

KBamination  of  stallions,  jacks,  aad  ptdlpwd  W  Mgblimd 
MMlt,  fl;  onrtificali  of  tnuMfer,  50  cents. 

iiMV  llriBit  fit  •llto  Iloimdary  riveis:  500  feet  of  aeine,  |1<^ 
iv  mA.  powii  mmi  hxviag  mora  tltaii  IINI  feet  lend  «a  oadl 
tl;  far  eadi  pound  net  having  lees  than  100  feet  lead  on  mA  Ma, 
^*  *>^^^<%»<>^«^-S0ceatB;  300 lineal feetoftrammdiMt, 95. 

an  additional  lM«f  tl  imWemm;  WBinwelemrf  fltfnf  nmeiiihliwiiil 
inaaotiieraftalek 
Ifateniity  iKapta:  Ftetmit  to  conduct,  925;  inspectioa  of  Iwri- 

<kleopathy:  Examination.  910;  r^stration,  50  cents. 
Board  of  optometiy  examinen:  FiTaminatioa,  915;  fea  of  enMiip- 
'VtoAf  4IRNIIt 

Inspection  of  hoMr  9mmSw  mmm  or  kna,  91;  ow  twenty 
looms,  9S  annually. 

Embalming:  Examination,  95;  license,  91;  renewal  anaoally,  91; 
■■ialiiMrrmliitered  in  ■■aHMreirte.  iriM<^atete1iaariBilarnqBir»-' 
■MBli  fcr  qualifications,  and  recognizes  the  license  of  tbh  alm^aa 
iiAaci^^  to  ixactice,  license,  910;  local  MfMntliMi 

iBHWillii  to  sell  mriMt  M  any  municipal  corporatiQn  othof  thf^ 
iarmaauiKtaraguBe,91.  LjceneefeetoopewiamBlr  titw^9M0. 

Sciiool  teadiers'  certificate,  92;  diploma,  |%  TCMval  ctcliiEate 
of  qkodfied  classes,  95  im  life  certificate. 

Por  aM  and  aappivt  of  an  metitttto  for  tiaiiifav  of  tMdifln  for 
iwal  schools  a  fee  of  91  is  to  be  paid  for  giaduatioD. 

Teachen'  certificate  for  county  hig^  sdioai:  yt»»»^^^]|rp|  |ge  { 
ft;  vegirtnition  foe^  91.  ' 

InqMction  of  passeDger  bonts  on  iolaiid  wnten:  aailiMnt^  fl; 
■•mmbnatii,  20  paasoBgew  or  Urn, mom  tlian  M  pmewjiwe,  m; 
Ucanae  of  pilot  or  engmeer,  fik 

In^oetifln  of  mawwry  itedk,  nni  lg»  Am  9ft  «nd  not  mora  tiian 
91%  ncwBrding  to  amount  inspected.  1 

BlMriBafinn  of  mine  inspector, »;  ctMcate,  92. 

PMof  10  cents  per  barrel  to  bo  oollncled  by  petroleum  impector 
and  paid  to  secretary  of  state.  I 

license  to  hunt:  For  resident,  91;  nonresident,  910. 

Fleee  in  setttement  of  estates:  Estate  valued  at  93,000  or  less,  93; 
betwieen  93,(MM»  anil  9i,<Mm,  9&;  96,000  and  97,000, 98;  97,000  and 
910,000.910:  910  OOOand 925,000  915.  For e«ll additional «»,0l» 
or  major  fractkm.  the  further  sum  of  910. 

F.  TBI  INOOm  VMM, 

Iktm  h  Ml  Iim;«miib  tuc  k.  low*. 

OoinnrT  Mramas. 

1    Btmi       '**  *********  j 

The  property  included  and  the  method  of  aaaoBSiiieiil 
ind  of  equalization  are  substoiilui%  iho  for 
•tnrnty  as  for  state  taxation.  I 


I  2.  Btm— 

Tho  tamty  boMdi  of  svponriMfB  iiz  tho  nteo  for 
tlie  several  purpoMo.  For  tt^bury  wmty  mmw 

the  rate  is  limited  to  not  more  than  6  mills  in  countioi 
having  a  population  of  less  than  20,000;  in  others  not 
more  than  4  mills,  unless  by  popuJor  vote,  in  iriuflll 
case  it  is  not  to  exceed  6  mills. 
OOivlifiis  antlMnMd  are: 

j  fliooapportfrf  common  sdiods,  not  less  than  1  nor  more  than 

3  miUs;  for  bridges,  not  more  than  6  mine  (to  bo  levied  on  property 
outside  of  cities  of  the  first  class) ;  for  relief  of  United  States  soldiers, 

I  aaitors,  or  marines,  1  mill;  for  establishment  of  county  hospital  2 
mflli;  for  gmdias  and  bttikUng  roads  outiidecitieo  or  incoipotated 
towns,  not  to  exceed  2  mills ;  for  court  expenee  fond,  not  to  piciad 
3  mills;  and  for  support  of  poor,  2  nilto. 

j  3.  Collection — 

County  taxes  are  collected  in  subotontiolly  the  saiao 
manner  as  are  state  taxes. 

Hio  board  of  soperviMrs  has  power  to  remit  the 
taaEes  in  wImIo  or  in  port  for  property  deoftroyed  by  fire, 
tomodo,  or  otliar  eaooalty  provided  the  losoeo  are  not 
covered  by  insuroBBO  and  that  such  property  has  not 
been  sold  for  taxes  or  tho  toauo  lUKV9  Mttj  boon  difiBh 
quent  for  30  days. 

When  taxes  have  become  delinquent  and  the  owner 
of  the  property  has  moved  into  another  county,  leaving 
no  properi^  iMlmd,  out  of  idiich  oiwli  taxes  may  be 
made,  the  amount  of  taxes  due  is  oertified  to  the  treas- 
urer of  the  county  in  which  the  omier  tmUim  or  has 
I  property,  and  is  collected  in  the  same  manner  as  other 
taxes  with  an  additional  penalty  of  20  per  cent.  The 
taxes  BO  colleeted  are  remitted  to  the  original  county 
of  levy,  bat  the  20  per  oont  penalty  is  retained  by 
the  ooon^  coOeetii^  It. 

B.  rOLL  TAXES. 

There  is  a  ooonty  poll  tax  of  ao  eents  on  oaeh  male 
resident  ov«r  21  yeare  of 

0.  AMD  n.  nfHrntrrAHon  and  oorfobation  taxes. 

Tliere  are  no  county  inheritance  or  special  corpora^ 
tion  taxes.  ' 

E.  BU8INC8S  TjjOBf  ummmB,  Aim  ms. 

The  manufacture  or  sale  of  intoxieating  Hquois  s 
reflated  under  what  is  known  as  the  "  mulct  tax"  law 
by  the  terms  of  which  $600  is  collected  annually  freitt 
aU  dealers  in  intoxicating  liquors.  The  receipts  are 
apportioned  equally  between  the  county  and  munici- 
paEty  wHhin  which  the  place  of  business  is  located. 

TImto  is  alio  a  tax  of  $800  per  annum  on  the  sale 
of  cigarettai  aadon  tiio  aaitttinaBeo  of  property  used 
for  immoral  puiposes,  the  receipts  being  dMbiited 
in  the  same  way  as  those  from  the  liquor 

Peddlers  oustide  of  a  city  or  incorporated  town  pay  the  followimr 
annual  Ikenao  lees:  On  foot,  926;  each  l-horse  conveyance  950- 
each  Ziam  conirejFinM^  US,  not  to  apply  to  penoae  aeUiog  at 
vhoMe  to  aMnAanto,  nor  to  tnarfmt  vendora  af.'dfi«%  nor  to 


TAXATION  AND  REVENUE  SYSTEMS— IOWA. 


88 


persons  nmning  a  huckster's  wagon,  or  selling  and  distributing  fresh 
meali,  fiah,  fruit,  or  vegetables,  nor  to  persons  selling  their  own  work 
or  production  either  by  themselves  or  employees;  circuses  and 
traveling  shows,  for  each  place  outside  the  limits  of  a  city  or  town, 
not  to  exceed  $100;  dog  tax,  91  for  each  male  and  i=^yed  female;  93 
fur  eacb  female. 

Registering  name  of  farm  and  description  of  the  lands  to  which 
such  name  applies,  91-  GanceUation  of  name,  fee,  25  cents. 

IfomCXPAL  RSYBHinfiS. 

OKKEBAL  PBOPERTT  TAXES. 

1.  Bate— 

The  property  indaded  and  the  method  of  equali»- 
tion  are  the  same  as  for  state  and  county  taxes. 

Cities  are  assessment  areas  excluded  from  tibe  town- 
ship and  county  assessment  areas,  but  are,  practi- 
cally, districts  coordinate  with  townships.  They  pro- 
vide their  own  assessors,  whose  duties  are  substantially 
the  same  as  those  of  township  assessors,  and  they  may 
or  may  not  use  the  assessment  employed  for  state  and 
county  taxation. 

2.  Bofe— 

Fixed  hy  the  et^  eoundl,  hut  fimited  by  statute  as 
to  maadmiBn  rate. 

8.  OoOeeHiOn— 

Mnrnin^  taxes  aie  eollected  by  the  county  treas- 
urer. 

B.  POLL  TAXES. 

Gtios  and  towns  have  power  to  provide  that  all 
able-bodied  male  residents  between  the  ages  of  21  and 
45  years  shall,  by  themselves  or  by  substitutes,  per- 
form two  days'  labor  of  eight  hours  each  upon  the 
streets,  avenue,  alleys,  highways,  or  public  grounds, 
oommutaMs  at  not  over  $1.50  per  dsy.  For  failure 
either  to  peifonn  the  wkhAc  or  to  make  such  ocmnaata- 
tion  payment,  a  penalty  not  to  exosed  $2  per  d*y,  or 
$4,  may  be  required. 

In  road  districts  the  supervisor  is  to  require  two 
days'  labor  on  the  roads  of  all  able-bodied  males  be- 
tween 21  and  45  years  of  age.  The  penalty  for  failure 
towoikis  lSperday.  Kemben  of  the  lown  National 
Quard  and  of  fire  companjes  are  exempt  from  theee 
taxes. 

o  Aim  D.  iNHEBrrANOi:  akd  oobposation  taxes. 

Municipalities  do  not  participate  in  the  inheritance 
tax  and  have  no  special  taxes  on  corporations. 

S.  BiminESS  TAXIS,  tlOBMBBB,  AHD  ISBS. 

(See  under  County  Revenues  for  pro'Wdons  relating 
to  tax  on  the  sale  of  intoxicating  liquors,  of  cigarettes, 
and  the  keq>ing  of  houses  of  ill  f  amew> 

CSties  genenJfybave  power  toBeease  and  tax  hotels,  leatanfants 

and  eating  houHcs,  auctioneers,  peddlers,  plumbers,  billposters, 
itinerant  doctors,  junk  dealers,  scavengers,  pawnbrokers,  billiard 
aaloooa,  UUiaid  and  pool  tables,  bowling  alleys  and  shooting 
gallarfea,  ciKoeea,  laeoiigeriee,  tlMita^ 


School  RnvKNUSs. 

8Mefimd8.—Tbti!r&  am  two  ftate  sdiooi  imds,  tho 
permanent  and  temporary.    The  permanent  fund,  tlie 

interest  of  which  only  can  be  appropriated  for  school 
purposes,  consists  of  5  per  cent  of  the  not  proceeds  of 
the  sale  of  pubUc  lands  of  the  state,  which  is  paid  to 
the  state  toeasurer  and  apportioned  by  the  state  auditor 
among  tho  sevnal  counties,  tt^ng  into  oonaidemtion 
the  amomit  of  the  permanmt  sdiool  fund  in  possession 
of  and  constantly  loaned  by  the  counties;  the  prooeods 
of  the  sale  of  500,000  acres  of  land  grantc^d  the  state 
by  an  act  of  Congress  in  1841 ;  the  ]>roceeds  of  all  in- 
testate estates  escheated  to  the  state,  and  the  j>roceed8 
of  the  sale  of  the  sixteenth  section  in  each  township. 
The  proceeds  of  all  land  sold  and  all  sums  due  from 
escheats  are  payable  to  the  treasurer  of  the  ooonl^  in 
whidi  the  lands  or  escheated  estates  are  situated.  The 
temporary  fund,  which  is  received  and  appropriated 
in  the  same  manner  as  the  income  from  the  j>ermanent 
fund,  consists  of  fines,  forfeitures,  and  the  proceeds  of 
the  sale  of  lost  goods  and  estrays. 

The  stfite  school  moneys  am  distributed  to  the  die* 
tricts  in  fwopovtiDn  to  the  number  of  youths  between 
the  ages  of  5  and  21  years. 

County  funds. — Under  statutory  provisions  the 
county  is  required  to  levy  a  tax  of  not  less  than  1  nor 
more  than  3  mills  for  the  support  of  the  common  schools. 
Hie  county  may  make  an  additional  levy  of  not  to 
exceed  2  mills  for  the  support  of  county  lidgh  schools. 

Ditkiet  fuiidt.—TbB  remainder  of  the  school  reve- 
nues are  raised  by  taxation  in  towni^p  school  districts 
and  in  subdistricts.  The  amount  to  be  raised  is  de* 
termined  by  the  school  board  or  by  vote,  of  the  district 
and  is  levied  by  the  county  supervisors. 

UBCHBLAfioN  Agwmonxm  nminm  mm:  lois. 

For  eztenaira  and  improvement  of  etate  captM  ground  a  epeeM 

tax  of  one-half  mill  for  the  years  1913  and  1914.  and  for  eight 
successive  years  thereafter  there  shall  be  a  levy,  to  be  fixed  by  the 
exeendve  coanctl,  to  yield  $150,000  annuany. 

A  special  tax  of  one-half  mill  annually  fix  five  yean  ■ih^l  be 
levied  for  state  institutions;  counties  nay  levyannddkianal  tax  of 
1  mill  in  case  of  a  county  hospital. 

Any  tempomry  or  taadent  merdiant  siudl  pay  a  county  fioenae 
fee  of  $200. 

All  cities  having  a  popuhition  of  5,000  or  more  may  le\  y  a  s{)eeial 
tax  o<  not  to  eineed  4  millB  per  aenna  for  fh»deiNtflmen  i  p  urpoeee^ 
Library  tax  increawd  tan  S  to  5  milh  in  all  cttaee  and  iacoiw 

porated  towns. 

The  board  of  directors  of  any  school  corporation  in  which  there 
is  no  free  public  library  may  contnct  with  any  free  public  libiaiy 
for  free  use  of  such  librar\'  by  re.sidcnt.i  of  such  sfh<M)l  distrirt,  tni 
may  levy  an  annual  tax  not  to  exceed  1  mill  for  such  purpose. 

A  tax  of  net  oxeeedlug  2  ndlb  may  be  levied  by  municipalities 
for  the  purpose  of  creating  a  fund  far  construction,  etc.,  of  pubUc 
docks,  this  tax  to  be  augmented  by  certain  toll  foes. 

Tba  rate  of  tax  for  park  purposes  was  raised  from  2  to  2^  mills 
and  the  time  for  iiiiwaainft'  the  1  ttHI  tax  for  park  inqprowmento  wm 
extended  to  1918. 

A  tax  not  to  exceed  2  mills  may  be  levied  in  cities  for  purpoee 
of  impfovemento  along  liver  Ikonl 


ii 


TAXATION  AHB  IIE?EIIIIE  gYHrSII&-KAN8A8. 


l  itf  S,000  or  ksB  raqr  livy  a  tax  not  to  exceed  7  mills  ior  the 
f  of  Mqi^yiiig  gM  orelactiicity  or  ponver. 
A  speciil  tui  of  1  mill  may  be  levied  by  cities  of  the  firat  class  or 
vitk  BpemA  dianer,  having  a  pcqptilalMii  of  25,000  or  over,  for  a 
dipBtMKt  of  public  Miety. ' 

CUiw  of  tlw  int  clupi  ornitli  ipecU  diarter,  having  a  popola- 
tioD  of  80,000  or  more  msy  leiry  a  special  ti»  of  1  mill  ior 
tion,  etc.,  of  a  guiMeMnpa*!  plant. 
BegMlnlioii  iw  of    iw  Mi^wsy  iQuteM. 
Investment  companies — ^fiUng  fee,  $10;  annual 
—mination  fee,  (6  per  day.  Stock  brokers,  annual  ptmit,  180. 
BipirtBMiiil  of  iofloiaiice  cna^ 

A  in  noi  to  enceed  5  per  cent  on  assessed  value  of  ml  property 
oootiguouR  to  any  prc^jected  trolley  or  electric  railroad,  or  to  any 
railroad  which  it  h  proposed  to  electrify,  may  be  levied  to 


License  fee  of  $25  to  be  paid  to  state  dairj'  and  food 
to  oonduct  a  coId-«totage  and  refiigeratiiig  warehouse. 

fee  of  IS  per  aammi  to  b«  piM  to  state  dairy  and  food 
■  to  conduct  any  faod-ptodndng  establidunent. 
License  of  $20  per  annum  for  each  brand  of  fertilizer  offered  for 
sale  within  the  state  to  be  paid  to  the  state  dairy  and  food  corn- 
License  fee  of  $25  per  annum  for  permit  to  sell  or  offer  for  sale  any 
IfifdioleEa  serum  to  be  paid  to  the  state  board  of  educatioii  for  tbe 

A  lax  of  aot  to  exceed  2  milb  may  be  levied  ia  adwid  diatricti 
Im  cUmi  of  Hm  int  or  < 


under  epecial  charts,  or  cities  under  the  comnuflsion  plan,  if  so 
voted,  for  pttbHe  racraalioB  aad  playgrooida. 

Dairy  and  food  commissioner  is  paid  a  fee  of  |5  for  inspecting 
scales,  and  an  annual  fee  of  |3  for  each  weighing  device  operated. 
Not  more  than  two  inspection  fees  may  be  charged  in  any  one  year. 

The  following  amendment  to  the  state  constitution  was  proposed: 
To  add  as  section  thirty-nine  (38)L«i  «tidb  IkSM  (IH)  «f  mid  CO*- 
stitution  the  following,  to-wit — 

Sec.  39.  For  the  purpose  of  providing  revenue  for  state  purposes, 
the  general  ■ssemMiy  may  jpnmde  for  tiw  axclusive  taxation  ot 
each  classes  of  pwyeity  as  n  may  deem  proper.  When  any  clam 
9i  property  is  mMoamnity  tanscl  lor  slato  wnmam  purposes,  audi 
class  shall  not  be  othenma  tnwl  kr  flmnl  ewly,  tn—irfp,  «r 
municipal  purposes. 

Ptovision  was  made  for  the  f(»mation  of  county  cocpoiationa  for 
1itelmpnrv«Mitef  i^Miors,  aaimal  laAMtry,  Md  Mievllw| 

and  a  yearly  tax  of  not  to  exceed  $5,000  may  be  hviad  hf  tfw 
county  for  advancing  those  sciences  and  arts. 

A  state  highway  commission  was  provided  for  to  deivise  and 
adopt  plans  of  highway  construction  and  maintenance  siuted  to 
the  needs  of  the  different  counties  of  the  state,  and  furnish  standard 
plans  to  the  counties  in  accordance  therewith;  also  to  have  general 
Bi^erwnn  at  loe  vhmiub  etmacy  ■mi  ■uwusuip  oiimeis  n  wie  pcr> 
formance  of  their  duties  in  connection  therewith.  The  tax  levy 
for  the  county  road  building  fund  was 
"not  more"  than  2  mills. 
AH  gfounds  and  bnOdiB^  used  Ik 

to  tin  pwipsity  mmmqfUi 


KANSAS.* 


fptirefy  upon  the  general 
tax  for  state,  cotmty,  and  municipal  reve- 
Tlie  poll  tax  is  for  local  road  purposes  only. 
An  inlMffitance  tax  was  provided  for  in  IliMI;  There 
ii  a  wpmM  eoi|MirBliiim  tax  on  otrtaln  iMmioe  com- 

Bnpimingiii  1906  the  adiniiiistration  of  the  reyenue 
laws  was  placed  under  the  absolute  control  of  a  OBntaral 
•ntliont^t  the  state  tax  conunis8i<ni. 


MM. 


and  tuation;  but  all  property  used  exclusively  >»■ 
litoiaiy,  educational,  scientific,  religious, 

Of  at  iMii*  PW  iMr  aica.  Mflar,  mm  m 


Sac.  2.  The  legislature  dudtpffvide  ior  taxing  the  noteeand  bills, 
iManntod  avpaNtessd,  miinnjsli— «d,  and  other  property,  effects, 

iduof  of  pverj'  description  (without  deduction)  of  all  banks  now 
I,  or  h«eafter  to  be  created,  and  of  all  bankers,  so  that  all 
id.  ia  bwkinK  AaU  alwaip 'baar  a  baadea  of  tmm>' 
i  to  thafcijijiiiwil.  vpoa  tbe  pm|Mtty  of  individuals. 
..S.  Thm  iiiiiii'iliii  shall  pswdi|fc;at  each  regular  session,  for 
itiaim 


Sac.  4.  No  tax  shall  be  levied  except  in  pursuance  of  a  law  which 
drntiactly  state  the  object  of  the  same;  to  which  object  (mly, 
lax  ibsil  be  applied. 


1  This  compilation  is  derived  mainly  from  the  following  sources: 
"Laws  relating  to  Assessment  and  Taxatioa  ia       —  "  ' 
'  by  the  tax  conunissicm,  Augurtj  1913. 
Ganaial  Statutes  of  Ka  ~^ 
fhaiM  Lmuhii  t»  IMS'.. 


Sec.  5.  (Provides  for  puUic  debto 
interest  and  principal.) 


and  aa  saanal  tax  to  pay  Aa 


Sac.  S.  tlm  pweasda.  of  aD  bmds  tint  have  besa  or  may  be 

l^ted  by  the  United  States  to  the  state  for  the  support  of  schools, 
and  the  500,000  acres  of  land  granted  to  the  new  sMSB  under  an  act 
(rf  Congress  distribattDf  ttapaooaads  <^  public  hadsawwig  the  mv- 
eral  states  of  the  Union,  m>proved  September  4,  A.  D.  1841,  and  all 
estates  of  persons  dying  without  heir  or  will,  and  such  per  cent  aa 
may  be  granted  by  Congress  on  the  sale  of  lands  in  this  state,  shall 
batfcaiii—iiwpaiiMlj  «Hhaslnto,sadAanbaapsqntaalBchod 
fund,  which  shall  not  be  diminished,  but  the  interest  o(  iHlich,  to- 
gether with  all  the  rents  of  the  lands,  and  such  other  anas  as  the 
bftlslalum  may  provide,  by  tax  or  oAwwlss,  ihan  be  bniolaMy 
appropriated  to  the  support  of  common  schools. 
Sac.  7.  (Ptovidfls  lor  tasortioB  to  i^nport  the  state  aaivunitiy.) 


The  officers  most  directly  concerned  with  taxation 
wn: 

(1)  The  county  aasesscv,  elected  for  two  yean.  In  counties  of  Isa 
ttia  ll^iBt  jg/jitliitmit»  Hbm  eounty  clerk  is  ex  officio  cotmty  aa> 
sesBor.  The  county  assessor  appoints  his  deputies  with  the  consent 
oi  the  county  coaunian(merB.  He  is  to  appoint  the  township  trus- 
tee of  «aeh  towasUp  ai  a  deputy  aaMamr.  Ia  dtisa  of  flw  tnt 
and  second  dsss  the  county  assessor,  with  the  consent  of  the  mayor 
and  city  council,  appointo  a  suffideat  number  ol  deputies  to  assem 
the  jHoperty  in  such  city. 

(2)  The  eoaaty  tiesaaior,  slsetod  for  taa  jmm,  «!»  eaBsctti 
all  taxes. 

(3)  The  county  board  of  equalization,  composed  of  the  board  of 


(4)  Ootid  of  review  in  each  district^eaafasadofttadeputyi 


TAXATION  AND  REVENUE  SYSTEMS— KANSAS. 


85 


ally  in  tim  evaa  ysam  for  tba  wnwiiiattnn  of  piopwty  in  the 

district. 
(5)  The  state  auditor. 

(•)  The  state  tax  conudadan,  composed  of  dueaooattfdsaanera 

^ypointed  by  the  governor  for  a  term  of  four  years.  The  tax  com- 
mission has  general  supervision  over  the  assessment  and  collection 
of  taxes  and  acto  ma  Ixard  of  SBBOssmnnti  for  rriboad  property. 

State  Revenubs. 

A.  omnoui.  Fsorwnr  taxm. 

1.  Base — 

a.  The  property  included  and  exempt, — All  property 
in  the  state,  re«l  and  penonal,  not  fiaqpieasLy  exenqpt, 
ii  8iili|«Bt  to  texalioii. 

(1)  Beal  propsity,  borides  the  land  and  improvements,  includes 
mines,  minerals,  quarries,  mineral  springs  and  wells,  and  rights 
and  privileges  appertaining  thereto;  but  certain  real  estate  of  rail- 
roads is  treated  as  penonal  property. 

(J)  Penonal  property  includes  every  tangible  thii^  subject  to 
ownership  not  forming  part  of  real  estate;  also  the  capital  stock, 
undivided  profits,  and  all  other  assets  of  every  company,  incorpo- 
laled  or  mfaiooqMKated,  and  every  diare  or  interest  in  such  stock, 
piofit,  or  assets,  provided  the  same  is  not  included  in  other  personal 
property  subject  to  taxation  or  listed  as  the  proporty  of  individuals ; 
aad  also  every  diara  or  interest  in  any  vessel  or  boat  used  in  navi- 
ipi^irrg  aay  of  the  waters  within  or  bordering  on  this  state,  whether 
iW^  vessel  or  boat  shall  be  within  the  jurisdiction  of  the  state  or 
sbewhwe;  and  also  all  "propwty"  owned,  leased,  used,  occupied, 
or  emx^ofBd  by  ai^  railway  or  telegraph  company  or  cwperatiBB 
within  the  state,  situate  on  the  right  of  way  of  any  railway. 

(3)  Exemptions  include,  in  addition  to  all  public  property, 
churebea  aad  scboolbonses,  tossyierwtth  liadsnot  in  eoEeemof  10 
acMS^  if  aot  used  for  profit,  together  with  furniture  and  books;  par- 
sonages and  not  exceeding  one-half  acre  of  ground;  buildings  and 
grounds  not  in  excess  (rf  6  acres,  together  with  books,  furnishings, 
etc.»  of  litemry,  educational,  sdentific,  religious,  benevolent  or 
^^«4«aKU  associations;  cemeteries;  property  of  the  Y.  M.  C.  A. 
^■mA  Y.  W.  0.  A.,  if  used  exclusively  for  the  moral  improvement  of 
uea  aad  women;  tbe  moneys  and  orsditB  of  univenMes,  esDeges, 
academies,  or  public  schools,  or  of  religious,  literary,  scientific,  or 
benevolent  and  charitable  institutions;  fire  apparatus  and  buildings 
therefor;  wearing  apparel  of  every  person;  public  librsries;  family 
Ubiwies  and  schoolbooks  up  to  150;  the  meeting  hall  and  not  to 
exceed  one-half  acre  of  land,  with  books,  furnishings  and  the  like 
of  any  post  of  the  Grand  Army  of  the  Republic;  reserve  and  emer- 
gency funds  ef  ftntonud  benefioisKy  societies;  aad  baildinvi 
and  one-half  aoMOfland  used  aiflailyiiy  by  caillia  ssfikties  as 
litemy  haUs  or  dormitories. 

BiKia,  county,  city,  school  district  aad  manicipal  beada  <rf  the 

■mi  uf  rmii  ifTffl  T-^  *\'  ■ 

ft.  JanMiwwrf.— 'Hmw  is  bat  one  anoeonmont  for 
stalei  GOimty,  and  municipal  pnrpoaes.  The  assess- 
ment is  begun  by  the  local  assessors  and  completed  or 
ajssembled  by  the  pouiiiy  dork  and  refers  to  the  1st 
day  of  March. 

With  the  exception  of  property  in  cities  of  the  first 
and  aecond  class,  which  may  be  asBeeaed  annually, 
leal  property  and  impraiyenMnla  axe  aaMBsed  once  in 
two  years,  in  the  even  numbered  years.  In  the  odd 
nnmbaied  years  the  assessment  is  changed  to  meet  the 
changes  in  improveoifliiAa.  PflCBonal  property  is 
assessed  annually. 

Every  person  of  full  age  and  sound  mind  b  reqtinred 
to  fuinkh  the  aeaeaeor  a  sworn  list  of  all  his  property 


and  of  all  property  held  by  him  in  tnist,  including  the 
▼alne,  which,  however,  is  not  binding  on  the  assessor, 
who  is  to  det<^rniine  the  true  value  in  money  from 
actual  view  and  inspection.  Failing  to  submit  a  sworn 
statement,  except  in  case  of  sickness,  or  absence,  or 
gubmitt^  a  iafae  atateuMnt,  con^ltotea  a  miade- 
meanor,  pnmahabla  by  a  fine  of  not  leas  than  ISO  n<Hr 
mora  than  $5,000.  It  ia  further  provided  that  the 
assessment  of  such  persons  as  is  returned  by  the  assessor 
shall  be  increased  50  per  cent.  Refusal  to  be  sworn 
or  to  answer  questions  is  punishable  by  a  fine  of  not 
over  $1,000  nor  less  than  $100.  In  the  case  of  rail- 
HMwia  the  penalty  ia  $1,000;  in  that  of  telegraph,  tela- 
phone,  and  pipe-line  oompaniea,  it  ia  $500  and  $100 
per  day  after  March  20 ;  and  in  the  case  of  expraai 
oonqpaniea,  $500  and  $100  per  day  after  May  31. 

Corporations  in  general  are  assessed  as  are  natural  persons,  except 
that  railroads,  including  street  railroads,  eJectric  lines,  expreoi 
companies,  tel^raph  and  telephone  and  oil  or  gas  pipe  lines 
operated  in  more  than  one  county,  are  assessed  anntndly  by 
the  state  tax  oonunission  on  the  basis  of  a  detailed  statement  as  to 
amount,  kind  and  value  of  property,  furnished  by  the  rnmpaniwi, 
and  the  aastwwmnt  so  made  isappoitiaaed  to  Ae  eouaties,  cilk% 
and  townships  in  which  the  property  lies,  on  an  average  vaiaatioB 
per  mile.  The  assessment  by  the  state  tax  conamission  covers  only 
the  property  necessarily  used  by  these  companies  in  their  daily 
opsiations,  other  property  being  assessed  by  the  local  ■lessots. 
The  property  of  telephone  companies  and  of  ronipanies  operating 
oil  or  gas  pipe  lines  in  one  county  only,  is  assessed  by  tbe  local 


Car  companies,  when  incorporate*! .  are  assessed  on  the  actual 
value  of  their  capital  stock;  when  not  incorporated,  on  the  value  of 
their  property,  on  the  bads  of  reports  furnished  to  the  tax  conih 
iwMAnm  If  no  report  is  fiunished,  the  state  tax  oommiaiaaaaBBBM 
them  to  the  best  of  iis  ability,  adding  thereto  50  per  cent  aa  a 
penalty.  If  the  tax  is  not  paid  by  December  20,  10  per  cent  is 
added;  afl  of  tids  tax  is  paid  into  <be  slate  tieasMy  fait  stale  purposes. 

Shares  of  stock  in  banks,  banking  associations,  loan  and  investment 
companies,  and  mutual  fire  and  life  insurance  companies  are  listed 
for  taxation  by  the  officials  of  the  company  and  are  taxable  in  the 
dty  or  towndii^  where  the  insHtiitions  are  located.  Real 
owned  by  such  companies  is  assessed  where  located  and  the 
th«reof  deducted  from  the  capital  stock  assessed  as  above. 

SQisies  of  stodc  in  bmlding  and  loan  asKdatlons  owning  shaies  «f 
permanent  or  fixed  capital  stock,  are  assessed  to  the  shareholders 
in  the  city  or  town  where  the  company  is  located,  leas  any  real 
estate  assessed  to  the  company.  Building  and  loan  associations, 
without  peiiiisf  ill  or  fixed  capital  stock,  are  nnsosped  opoa  tihebr 
real  and  personal  pioperty  and  the  siuplus  in  excess  of  the  cash 
surrender  value  of  ontstsnding  shares.  Fessona  holding  such  shares 
areasssBsed  Umeon  upon  Aesmendorcadh  >ralne  less  aay  iadebl* 
ednesB  for  which  the  shares  am  security. 

The  shares  of  stock  in  corjxjrations  are  generally  not  listed  by  the 
shareholders;  but  tlie  companies,  except  aa  other«'Isc  stated,  aie 
reqmred  to  lut  their  capital  stodc  and  tte  exoess  tfieieof  ovar 
property  otherwise  taxed  is  taxable  to  the  e«Bfan|r  at  fbe  piaoa 
where  the  principal  office  is  kept. 

Ifinecsl  lig^  ste  assesse  d  separately  boni  tlie  kad  idien  the 
ownership  vests  in  a  person  other  than  the  owner  of  the  land. 

Mortgages  are  assessed  as  other  property. 

Merc^hants  and  manufacturers  aie  aasosBod  yxpom  their  aversga 
monttiybaidiagadmlag<>eyearaada>eie<|uired  todedare  values 

only. 

Debts  owing  in  good  faith  may  be  deducted  from  gross  amount  of 
aedita 


TAXATION  AND  REVENUE  S¥8TEIIS->KANaAS. 


c  ,J|piiigf|ifit.-~*llit>  ■tutS'  tax  iiioimniiiiiion,  wIimIi 

nf  the  same  assessment  districts,  between  ci^os  and 
townships  of  the  same  county,  and  between  different 
counties  of  the  state  and  the  property  assessed  by  the 
coiiimiaBioii.  Hie  raliiations  fixed  by  the  stale  tax 
wt&HtiSuAuBL  inMi  be^  used,  m  'IHm  btni  of  loetl  tazss. 

;»Mit  of  iml.  pnopeity  in  eoeli  ooaiity.  ApfMl  lies 
§mm  tht  eonnty  bowd  of  egmaWiiiim  to  liie  .sti^ 

At  lesBt  onee  in  two  years  the  state  tax  commission 
oaUs  the  county  aaaesBOis  togother  for  confermice  and 
'iilTHiitiiim  with  i  iliiif  tii  souming  jtioatw  iqiiiiHj . 

Tim  fltsto  lax:  oonffimiMion  determiilii  tho  nto  of 
taxation  for  st  ate  purposes.   In  1913  tliia  lala  wm  I  J2 
muXk  on  each  doUiir  of  TalwatiML 
3.  OMeeAon — 

TaxH  for  state  puipoees,  as  wiB  as  toiwnship  and 
•oHUij  BaxMi|.  'am  comfiBOi  ngf  iba  oooii^  innasieni. 

•adi  yiar.  Iliey  may  be  paid  in  two  iniitslinent% 
'inii  half  on  or  before  December  20  and  one-half  on  or 
'Iwfore  June  20,  but  if  the  first  instahnent  is  not  paid 
viaii  due,  the  whole  tax  becomes  delinquent  and  may 
la  ooBected  at  once,  together  with  a  penalty  of  5  per 
oMt  ott  tlw  iist  InatabMffit.  All  tnas  ddinqowt 
sllnr  JIhm  SO  innnolfa  m  'additiawd  fMBaligr'  of  ff  per 
only  iMit  if  a  taaqpayw  paya  both  inalalBMiits  in 
DHaMaber,  he  receives  a  rebate  of  5  per  cent  on  the 
aaeond  instalment.  Delinquent  taxes  are  coDoefted 
Igr  the  sheriff  by  seizure  and  sale  of  property, 

flhiia  ^avs  no  alaia  pol  taxes. 

ft  mm  mammmmm  tax. 

Al  ptimtji  wAam.  lSb»  fuiscietioii  of  .te  ataloy 
■fcatiliiii'  baloiiiging  to  inhabitants  of  tba  stata  or  not, 
«|IbIi  ihai  pass  hf  or  by  the  laws  regulating 
itttestate  succession  or  by  deed  or  grant,  or  gift,  made 
n  contemplation  of  death,  or  made  to  take  effect  in 
posseasion  or  enjoyment  after  death  of  the  grantor, 
•a  any  pesaon,  aii9e|»t  in  ease  of  a  pniehne  for  full 
aamiildnratiiMii;  and,  amciit  |«HMi'-ly  to  or  for  Mteruy, 
aiwatioMai,  aciamtiic,  nfii^oao,  bwavolent  and  okari- 
tiila  saeietifla;  pratidad,  such  use  entitles  the  prop- 
erty so  fissEong  to  be  exempt  from  taxation;  and  ex- 
c^t  pr(^>erty  to  or  for  use  of  the  state,  county,  or 
a  municipafity  for  public  purposes;  and  except  prop- 
miy  to  or  lor  the  nse  of  a  elass  iMrain  designated  aa 
OBSB  Af  Miaif  ina  niaipimt,.  vua,  nnaai  anesator, 
Inasl  deacendant,  adopted  child,  the  lineal  dMMdant 
at  an  adopted  child,  the  wife  or  widow  of  a  aon  or  the 
.liMliaiid  of  a  dani^tBr  af  a  'daoadantf  and  iouMpt 


pfOfMrl^  to  or  f or  tlia  naa  of  a  elais  herein  dedgnatad 
aa  dasa     being  tha  bro<hv,  arter,  nephew,  or  niooa 

of  a  decodont;  not  to  CBoaed  125,000  shall  be 
subject  to  a  tax  of  5  per  cent  of  its  value;  and  all 
such  property  which  shall  so  pass  in  excess  of  $25,000 
and  not  more  than  $50,000  shaU  be  subject  to  a  tax 
of  7}  per  cent  of  its  value;  and  all  such  property 
whiidi  diaU  so  paai  hi  antia  of  $50,000  and  not  to 
exeeed  $100,000  dudl  ba  aDbiaet  to  a  tax  of  10  per 
cent  of  its  vahie;  and  all  such  pnqperly  whioh  shaU  ao 
pass  in  aaoess  of  $100,000  and  not  to  exceed  1500,000 
shaU  be  subject  to  a  tax  of  12i  per  cent  of  its  value; 
and  all  such  property  which  shall  so  pass  in  excess  of 
$500,000  shaU  be  subject  to  a  tax  of  15  per  cent  of  its 
▼afaia;  and  all  awh  property  whkh  dwil  ao  paM  to  or 
lor  the  use  of  a  mender  af  cla»  A  not  to  axooad 
$25,000  ahaU  bo  sobjoot  to  a  tax  of  1  per  eant  of  its 
value;  and  all  property  which  shall  so  pass  to  or  for 
the  use  of  a  member  of  class  A  in  excess  of  $25,000  and 
not  to  exceed  $50,000  shall  bo  subject  to  a  tax  of  2 
per  cent  of  ita  vahie;  and  all  such  property  which 
dudl  aa  paa  to  or  for  tiba  «M  of  a  BMBbor  of  eiMa  A  in 
excess  of  $611,000  and  Mttatoneed  $100,000  ahaD  ba 
anbject  to  a  tax  of  3  per  cent  of  its  vdue;  and  all 
such  property  which  shall  so  pass  to  or  for  the  use  of  a 
member  of  class  A  in  excess  of  $100,000  and  not  to 
exceed  $500,000  shall  be  subject  to  a  tax  of  4  per  cent 
of  Ha  "vafaM;  and  ill  aach  property  which  ahall  ao 
pa»  to  or  f or  a  mndber  of  daaa  A  hi  eoBBoas  of  $5Q0/)00 
shaU  be  subject  to  a  tax  of  5  per  cent  of  its  value;  and 
all  such  property  which  shall  so  pass  to  or  for  the  use 
of  a  member  of  class  B  not  to  exceed  $25,000  shall  be 
subject  to  a  tax  of  3  per  cent  of  its  value ;  and  all  such 
property  which  shall  so  pass  to  or  for  the  use  of  a  mem- 
ber of  elaas  B  in  exeeas  of  $26,000  and  noi  to  oxoeed 
$60|000  shall  be  8Bb|eet  to  a  tax  of  5  per  oant  of  ita 
vahie;  and  all  aaoh  property  which  AdI  so  pass  to  or 
for  the  use  of  a  member  of  class  B  in  excess  of  $50,000 
and  not  to  exceed  $100,000  shall  be  taxed  7J  per  cent 
of  its  value ;  and  all  such  property  which  shall  so  pass 
to  or  for  the  use  of  a  member  of  daas  B  in  excess  of 
noojm  and  not  to  exceed  $500,000  shall  be  subject 
to  a  tax  of  10  per  cent  of  ita  Tafaw;  and  dl  aoch 
property  which  shall  so  psss  to  or  for  the  nae  of  a 
member  of  class  B  in  excess  of  $500,000  shall  be  sub- 
ject to  a  tax  of  12 J  per  cent  of  its  value;  provided, 
that  no  bequest,  devise,  or  distributive  share  of  an 
eatata  which  shall  so  pa«  to  or  for  tht  use  of  a  husband, 
wife,  father,  mother,  child,  or  adopted  duld  of  tho 
deceased,  shaU  be  subject  to  the  provisions  of  this  act^ 
unless  its  value  exceeds  $5,000;  and  provided  further, 
that  no  bequest,  devise,  or  distributive  share  which 
shall  so  pass  to  or  for  the  use  of  a  brother,  sister, 
nephew,  or  niece  of  the  deceased  shall  be  subject  to  the 
proffiaiona  of  this  aet  nnhi  its  iraloa  axoaada  $1,000. 

Tha  tax  ia  a  Ban  upon  the  estote  nntil  paid  and  ia 
imposed  on  the  actual  value  of  the  pniipet|y  at  tile 
tone  of  tiia  death  of  the  dooodent. 


TAXATION  AND  REVENUE  SYSTEMS— KANSAS. 


87 


B  taxes  are  not  paid  when  due,  at  the  expiration  of 
one  year,  interest  at  tho  logal  rate  shall  be  charged. 
No  discount  is  allowed  for  prompt  payment. 

Tho  tax  commission  shall  determine  the  amount  of 
tax  due  upon  any  estate  and  shall  certify  the  amount 
to  the  probata  ooort  and  to  tho  ooontj  treasurt^  and 
to  tho  pcnan  by  whom  tax  is  paydble;  tax  is  payable 
to  the  county  treasurer  of  the  county  in  which  is 
attuated  the  probate  court  having  jurisdiction  of  the 
estate,  who  turns  the  same  over  to  tho  state  treasurer 
for  use  of  the  general  revenue  fund,  after  certain  fees 
for  collecting  are  taken  out. 

n.  odBfonanoH  vaxas. 

Express  compaai«B  pay  an  excise  tax  of  4  per  cent  of  their  gross 
nceipts  for  buflinesB  done  wttUa^alata.  llieieisapenalty  of  20 
per  cent  if  not  paid  during  the  montii  of  December.  This  tax  is  in 
addition  to  the  taua  oa  tuiB^  paopoty  and  accnias  to  the  state 
tiWMuy. 

AW  immniT*!  romiianiM  nmatwul  wnilfir  th  r  law8oCaBo(hari*Bte 
lagr  2  per  cent  on  gross  premiums  collerted  in  tliis  state. 

All  insurance  companies  organized  under  the  laws  of  a  foreign 
ooontry  pay  4  per  cent  on  gross  prenfama  coDeeted  in  the  state. 

Every  insurance  company,  domestic  or  foreign,  doing  business 
in  this  state,  pays  an  annual  tax  of  |60  into  the  state  treasury  for 
tiie  general  school  fund. 

B.  MmmMa  taxib»  unnaia.  Aim  ma. 

^MuaaoeagHit'aUoeiifle — mutual  hail,  50  cents;  foreign  fire,  $10; 
itneign  burial,  16;  an  otiien,  $2.  Lfeense  to  s^  ieitiliier,  |20  for 
each  brand  (credited  to  agricultural  fund).  Hiinter's  license — 
nesident,  $1;  nonresident,  $15.  Employment  agencies— cities  less 
flian  20,000  inhabitants,  $10;  cities  of  20,000  and  over,  $25.  Ex- 
•oUiera  and  sailomare  allowed  to  peddle  without  a  license. 

Stallions. — Liceiise  fee  of  $2  paid  to  state  live  stock  registry  board 
for  expense  of  said  board.  Annual  report  is  made  to  the  governor. 

OBrtiftcste  of  avIiMiity,  foieign  hakl  insumaoe  company,  $1S0; 
fueign  hail  Insurance  company,  $55;  mutual  hail  insurance,  $10; 
joint-stock  life  insurance  company,  $100;  domestic  burial  insurance 
company,  $25;  mutual  life  insm&nce  company,  $100.  Annual 
statement,  foreign  hail  insurance,  $50;  mutual  hail  insurance,  $10; 
joint-stock  life  insurance,  $100;  domestic  burial,  $10;  foreign 
burial,  $50.  All  other  companies — ^For  certificate  of  authority,  $55; 
ilisg  awaal  itatemaat,  IM. 

Baibafaafln— Uomse  to  practice,  $10;  annual  renewal,  $2. 
Veterinary  surgery — Certificate,  $10.  To  practice  dentistry — Ex- 
amination fee,  $25.  Optometry — Certificate,  $5;  annual  renewal,  $2. 
Medicine,  surgery,  osteopathy — Certificate  to  practice,  $2;  fee  for 
examinations,  not  to  exceed  $15;  examination  of  diiilnnias  or  cer- 
tificates from  another  state,  not  to  exceed  $10,  paid  to  state  treasurer, 
lb  MBnietnie  fMtiUaei^-BcgistnitioD,  f2B.  All  corpomtioiis— 
Application  fee,  $25;  filing  and  recording  fee,  $2.50.  Corporations, 
domestic  or  foreign,  filing  articles  of  incorporation  or  authority  to 
do  business  pay  capitalization  fee  as  follows:  Auth<»ized  capital 
of  $100,000  or  less,  one-tenth  of  1  per  cent,  minimum  amount,  $10; 
authorized  capital  of  more  than  $100,000,  $100,  and  one-twentieth 
of  1  per  cent  of  capital  in  excess  of  $100,000;  filing  annual  state- 

Banks  lay  a  ffadwaod  iia  ioreaaaiteMion  by  the  bank  eonmiiB- 

F.  THE  INCOME  TAX. 

HMfe  ia  no  inorane  tax  in  Kanaaa. 


A.  OEKEKAI.  FBOPEBTT  TAXES. 

1.  Base — 

a  uxA  h.  The  pmpatg  wnduded  and  exempif  and  ihe 
assessment. — The  pmptKij  included  and  exempt  and 
the  method  of  assessment  and  equalization  are  the 

same  for  tho  county  as  for  the  state. 

c.  Equalization. — Tlio  county  board  of  equuli/ation 
equalizes  the  assessment  of  real  property  in  each 
county,  but  appeal  liea  to  state  board  of  equalization. 

2.  Bate— 

Tlie  county  commissions  determine  fha  amoant 
of  money  to  be  raised  annually  for  county  purposes, 
and  the  county  clerk  computes  the  rate  on  each  SI 00 
of  jissessed  valuation  necessary  to  raise  the  amotmt| 
subject,  however,  to  the  following  limitations: 

For  general  purposes. — Graduated  according  to  assessed  valua- 
tioaffromalevyaf  2)  milk  oa  tiM  doUaririien  the  assessed  valua- 
tion is  $10,000,000  or  less,  to  a  \c\y  of  1^^  mills  In  coiinti«B  havlqf 
an  assessed  valuation  of  over  $100,000,000. 

For  road  purposes.— Comities  may  vote  to  adopt  a  lav  gmatiat 
the  privilege  to  levy  a  tax  of  not  more  than  1  mill  on  the  dollar  on 
all  taxable  property  in  the  county  for  five  yeam.  In  incocpofated 
cities  of  over  2.000  inhabiunts  the  tax  may  be  paid  in  labor  at  the 
late  ol  f  1.60  per  day. 

For  improvement  of  roads. — Four-tenths  of  1  mill  on  the  dollar  of 
all  taxable  property  in  county;  this  levy  to  be  credited  to  town- 
ship from  wUch  it  came. 

School  purposes.— Levy  not  to  eocceed  4|  oiQii  ott  tibe  doQw,  oa 
all  taxable  property  in  county. 

In  counties  having  a  valuation  less  than  $30,000,000,  a  tax  of  six- 
tentiM  of  1  mfll  may  be  levied  for  support  of  schools. 

^eee  rates  may  be  exceeded  when  so  voted  by  the  people. 
Dniaage  taxes  may  be  levied  against  persons  whose  property  is 
benefited  thereby. 

3.  CiMuilion — 

County  taxes  are  collected,  aa  are  state  and  toim^ 
alii^  (aoBes,  by  fba  oomity  toeasurar. 

B,  C,  AND  D.  POLL,  INHERITANCE,  AND  COBFOBATION 

TAXES. 

The  counties  levy  no  poll  tax,  there  is  no  inheritance 

tax,  and  they  receive  no  p;irt  directly  of  the  special 
corporation  taxes  which  are  assessed  against  insurance 
companies,  nor  of  the  excise  tax  on  express  companies. 

JL  Bnanma  XAxaa^  ucEKsaa,  mo  'wwm. 

Ferry  license  rates,  fixed  by  county  commiasimien,  $10  to  |SOa. 

DniffiistB  who  sell  spiiits  ior  medicinal,  scientific,  or  niei-haoical 
purposes  pay  aa  mumI  fee  of  $5.  Itiaecant  vendors,  ^  ppr 
annum. 

For  the  porpose  of  creating  a  fend  for  tte  payalittt  of  cxpeHMi 

of  officers  of  the  artesian  well  board  a  license  fee  for  each  well  which 
does  not  flow  but  which  is  used  for  irrigation  purposes  by  mechani- 
cal means,  $2.50  per  year;  for  each  well  pumped  or  flowing  used  for 
domestic  purposes,  $2.50  per  year. 

For  each  artesian  well  used  for  irripition  an  etniitable  sum  to  be 
levied  by  the  board  of  artesian  well  coiuiuissioners,  based  upon  the 
•moont  oi  flow  detennioed  bom  meaeufoineiitB  tiikm. 

For  each  lueai  wrfi  wmd  jorfalgation,  |2  JO  per  year. 


TAXATION  AMD  REVENUE  SYfiTBlIS— KANSAS. 


Wfum.  tiie  mprnt  of  iwMinHMiiii.  hy  tlw  ■openriaor  liw  wdt 
_iaadl  aililiiwniti^  hmI  tiwunouBt  levied  i^inst  each  owner  shall 
Iw  piwiiJ.  on  Hm  Ikk  rolb  of  the  coumtgr  and  aiiidl  be  collected  th« 

I  are  collected. 

Municipal  Rkvenitbs. 


1* 


Tli«  propcMTty  included  and  exempt  and  the  assess- 
and  equalization  are  the  same  as  for  alftte  and 


Hm  i«t«  is  Ibwd  mthin  cwtaiiistaliiUny  finutatiiHis, 
by  tlui  mayor  and  GouncOmen  or  commissioiieRi  in 
cities,  by  the  trustees  in  townships  (with  the  concur- 
vance  of  the  county  commissioners),  or  in  cities  which 
emstituta  scbool  <iiatriets,  and  in  school  districts  by 


aM  'Bnilaiitadi    i|iff^^yini^t.y  triiaimi'iiii 


B.  TOLL.  TAXMB. 

Ik  tmrnships,  all  males  between  the  ages  of  21  and 
ii  yMi%  idm  hmym  raided  in  the  st&te  30  cbys,  abail 
pi|y  tlwaum  of  13  In  lovnaMp  highway  connniiidiwiwn 
for  tlie  beMfit  of  the  pul^  roads  in  tbe  township. 
tkm  liigliway  commiminnarn  may  compel  all  such  mala 
persons  to  perform  two  days'  work  of  eight  hours  eaeli, 
or  one  day  with  team,  in  lieu  of  the  above  tax. 

Cities  of  the  first  class  are  road  districts,  and  the 
aawa  jgrn'miom  apfdy  in  general,  exnapt  thai  the  day 
li     iMNn  aiid  ibe  tax  k  «iiiioled  liy  tlM  siroet 


of  the  second  and  third  classes  may  levy  a  poll 
,  not  exceedii^  $1,  on  all  able-bodied  maka  be- 
21  and  50  years  of  age. 

C.  THE  INHBRITANCK  TAX. 

»  on  inberitaiiee'  taat.. 


luunmce  compuues,  organised  under  the  laws  of  other  gtetea, 
fsy  2  per  cent  on  premiums  received  in  incoipiiimted  dtiee,  wiach 
■iiiitiin  a  regukily  CHganized  fire  depwtment  under  the  control 
illlia  wm^fm  and  council.  This  tax  is  ftM  to  the  fliipeiiiilflindent 
«f  ianaiice,  and  ia  by  him  paid  to  the  fiiwiai'»  wHtf '  ■wiriltiiBM 
t  aeveml  cities  in  which  collected. 

B.  BCSI1TE8S  TAXS8,  LICBITSBS,  AND  FBE8. 

Bi  lilies  of  the  first  class  the  mayor  and  connciliiien 
ire  power  to  license  and  tax  callings,  trades,  pro- 
ns,  and  occupations  practiced  within  the  city 
Tliey  may  also  tax  the  owners  and  harborers 


and  piml  taUcB  and  boidint  •U>f>  <w<"de  A* 


State  fvnds. — The  state  school  fund  consists  of  the 
annual  income  from  the  perpetual  school  fund,  and 
of  escheats  and  estrays,  and  fines  for  breach  of  penal 
laws. 

Cbun^  funda. — In  every  county  in  wbidli  one  or 
mora  school  ^ilneta,  or  citiea  of  feaa  Hum  16,000  in- 
habitants, maintain  high  schools  articulating  with  the 
College  of  Liberal  Arts  and  Sciences  of  the  University 
of  Kansas,  the  county  commissioners  levy  an  annual 
tax  of  not  less  than  one-fourth  of  1  mill  nor  more  than 
3  mills  for  the  purpose  of  creating  a  general  high 
school  fmid.  Ta  mtjppati  otiier  county  higb  achoofe 
the  board  of  truBteea  may  levy  a  tax  not  to  eieeed 
fire-tenHia  of  1  mifl. 

In  counties  having  more  than  10,000  inhabitants  a 
tax  not  to  exceed  4  mills  may  be  levied  in  any  town- 
ship for  maintenance  of  high  schools;  in  counties  with 
less  than  10,000  and  more  than  3,000  the  rate  is  limited 
to  1  min,  «nd  in  comitiea  having  3,000  or  leas  to  ob»- 
]ialf  mUL 

Dutrid funds. — ^The  state  and  county  funds  are  sup- 
plemented by  local  district  tovieewbicdi  aie  Mmited  to 
not  to  exceed  4^  mills. 

When  the  maximum  district  levy  of  4i  mills  together 
with  the  state  and  county  apportionment  is  not  suffi- 
cient to  maintain  tile  district  aeiiool  lor  aeven  iiKnitiia, 
the  balance  neoeseaty  is  fmnidied  by  the  stile  sad 
county. 

City  schools. — In  cities  of  the  first  and  second  class 
the  schools  are  administered  by  the  city  board  of 
education. 

lbgislahon  Arrmmm  MVBinjB  laws:  im. 

The  inheritance  tax  law  was  repealed. 

An  amendment  to  the  constitution  to  auth<vize  the  taxation  of 
iBcooMi,  iMBddw  ptivUegw,  aad  occapattB— w»  gnlMiritlad  te 
be  voted  on  by  the  people  in  1914. 

Cities  having  a  population  of  over  3,fi00  and  len  than  15,000  were 
Mrthoriaed  to  lervy  a  tax  not  to  exceed  t  adllB  for  not  more  than 
four  years  for  locating  and  building  Bchoolhouses.  Cities  were 
authorized  to  levy  a  library  tax  of  from  one-fourth  to  four-tenths 
of  1  mill.  The  tax  levy  of  cities  of  75,000  and  over  was  limited  to 
i.4  mOk  far  Muniuipal  pH|«wi>  Paii  say  be  Ifatod  aad  ■■oied 
aa  personal  property  or  MibjMt  lo  a  akSe  UoM*  of  n  lor  Mlli 
aad  $2  for  females. 

Ooonty  oB—ow  aie  to  be  eieetod  werytwD  ymu  in  eooatiai 
of  over  55,000;  in  counties  with  a  smaller  population  the  county 
ckrk  is  ex  officio  county  iMWiwor.  This  limit  of  pc^ulatioa  waa 
fcnnwiy  12,000. 

County  coaunissioners  were  authorized  to  levy  a  tax  to  establish 
county  demonstration  farms,  fairgrounds,  etc.  The  county  levy  for 
general  purposes  in  counties  with  assessed  valuation  of  $3,000,000 
wltsi  Has  limited  to  Sloilb;  vfthanMNawdvalntiiMisf  man 


TAXATION  AND  REVENUE  SYSTEMS— KENTUCKY. 


89 


KENTUCKY.* 


The  revenue  system  of  Kentucky  is  that  of  a  general 
property  tax  largely  supplemented  by  licenses.  There 
is  an  organization  tax  and  an  annual  Ucense  tax  on 
corporations,  and  a  collateral  inheritance  tax. 

A  special  feature  of.the  Kentucky  system  is  tbat  the 
auditor  may  appoint  revenue  agents  in  each  coimty 
and  for  the  state  at  lai^e  to  bring  suits  to  require  the 
listing  of  property  omitted  from  the  rolls  which  would 
otherwise  escape.  They  receive  as  compensation  20 
per  cent  on  all  taxes  recovered  through  their  activity. 

The  office  of  supenrisw  ot  revenue  agents  was  created 
by  ilie  legidatwe  m  1912.  He  Is  i^poiated  1^  Hie 
aaditor. 

OQMffui'U'iitMrAii  noTanom. 

Sac.  59.  The  general  sssenibly  aiiall  not  pass  local  nor  special  acts 
*  *  *.  ^aaliiorise  or  to  regulars  flw  levy,  A»asMHMKt,«r 

the  collection  of  taxes,   *   *  *. 

Sac.  157.  The  tax  rate  of  cities,  towns,  counties,  taxing  districts, 
and  other  mnmdpaUtiss,  far  oflMr  flisn  aAoel  puposss,  sbdl  not, 
atai^  time,  exceed  the  following  rates  upon  the  value  of  the  taxable 
property  therein,  viz :  For  all  towns  or  cities  having  a  population  of 
15,000  or  more,  $1.50  on  $100;  for  all  towns  or  dties  having  less  than 
15,000  and  not  less  than  10,000,  $1  on  flOO;  toe  all  towns  or  cities 
having  Ie88thanl0,000,75centson$100;  and  for  counties  and  taxing 
districts,  50  cents  on  |100;  unless  it  should  be  necessary  to  enable 
sadi  dty,  town,  county,  or  taxing  district  to  pajr  lbs  iatowst  on 
and  provide  a  sinking  fund  for  the  extinction  of  iadeblBdtoBSSCMt" 
tracted  before  the  adoption  of  this  constitution. 

8bc.  170.  There  shall  be  exempt  from  taxation  public  property 
ased  far  pnbfic  purposes;  phMXsactoally  used  for  religio«swoiihq>, 
with  the  grounds  attached  thereto  and  used  and  appurtenant  to 
houses  of  worship,  not  exceeding  one-half  acre  in  cities  or  towns,  and 
not  eaoeeding  2  acres  in  the  eoontry ;  places  of  burial  not  held  for 
psivata  or  corporate  profit,  institutions  ci  purely  public  charity,  and 
institutions  of  education  not  used  or  employed  for  gain  by  any  per- 
son or  corporation,  and  the  income  of  which  is  devoted  solely  to  the 
caass  of  education;  paMk:  litoories,  their  endowments,  and  As 
income  of  such  propsT^aS  is  used  exclusively  for  their  maintenance; 
all  paraonages  or  rsridmoes  owned  by  any  religious  society,  and 
ooonpied  as  a  home,  and  far  no  other  purpose,  hy  the  miaistMr  isi 
any  lefigion,  with  not  exceeding  one-half  acre  of  ground  in  towns 
and  cities  and  2  acres  of  ground  in  the  country  appurtenant  thereto; 
household  goods  and  other  personal  property  of  a  person  with  a 
family,  not  exceeding  $250  in  vahte;  crops  ffown  in  liie  year  in 
which  the  assessment  is  made,  and  in  the  hands  of  the  producer; 
and  all  laws  exempting  or  commuting  property  from  taxation  other 
than  the  property  above  mentioned  shall  be  void.  The  general 
assembly  may  authorize  any  incorporated  city  or  town  to  esEOnpt 
manufacturing  establishments  from  municipal  taxation,  for  a  period 
not  exceeding  five  years,  as  an  inducement  to  their  location. 

Smo.  171.  The  gemenl  assembly  shall  provide  by  law  an  annual 
tax,  which,  with  other  resources,  shall  be  sufficient  to  defray  the 
estimated  expenses  of  the  commonwealth  for  each  fiscal  year.  Taxes 
shall  be  levfed  and  collected  for  public  purposes  only,  aad  shall 
be  uniform  upon  all  property  of  the  same  class  subject  to  taxation 
within  the  territorial  limits  of  the  authority  levying  the  tax;  and 
all  taxes  shall  be  levied  and  collected  by  general  laws. 

1  This  ccKomlation  is  derived  mainly  from  the  following  sources: 

"Ohapter  sS,  relating  to  Revenue  and  Taxation,  act  of  1906." 
Published  by  the  state.   Geo.  G.  Fetter  Co.,  Louisville,  Ky.,  1906. 

The  Kentucky  Statutes,  fourth  edition,  prepared  by  John  D. 
Carroll.  1909. 

The  Session  Laws  to  1912. 


Sec.  172.  All  property,  not  exempted  from  taxation  by  this  con- 
stitution, shall  be  assessed  for  taxation  at  its  fair  cash  vidve,  eitir 
mated  at  the  price  it  would  bring  at  a  fair  voluntary  sale;  and  any 
officer,  or  other  person  authorized  to  assess  values  for  taxation,  who 
shall  commit  any  willful  error  in  the  performance  of  his  duty,  shall 
be  deemed  gnil^  of  misfeasance,  and  upon  conviction  thereof  shall 
forfeit  his  ofioe.  aai  be  odMnrise  paaished,  ss  asay  be  provided 
bylaw. 

Sac.  174.  All  property,  whether  owned  by  mUmi  penons  or  cor- 
porations, shall  be  taxed  in  proportion  to  its  value,  aidess  exempted 
by  this  constitution;  and  all  corporate  property  shall  pay  the  same 
rate  of  taxation  as  is  paid  by  individual  property.  Nothing  in  this 
o(Histitati(«  shall  be  construed  to  prevent  the  general  assembly  fiNNB 
providing  for  taxation  based  on  income,  lirenscp,  or  franchi.scs. 

Sec.  175.  The  power  to  tax  property  shall  not  be  surrendered  or 
siispended  by  any  contract  <Mr  grant  to  which  the  oommonwealA 
shall  be  a  party. 

Sec.  180.  The  general  assembly  may  authorize  the  counties,  cities^ 
or  towns  to  levy  a  poll  tax  not  exceeding  $1.50  per  head.  ♦  •  • 

ftao.  101.  Ite  genenl  aasomMy  shall  not  impose  taxes  for  the 
purposes  of  any  county,  city,  town,  or  o*her  municipal  corporation, 
but  nuiy,  by  general  laws,  confer  on  the  psoper  authorities  thereof, 
respectively,  the  power  to  assess  aad  coaect  tsaes.  The  geneni 
assembly  may,  by  general  laws  only,  provide  for  the  payment  of 
license  fees  on  franchises,  stock  used  for  breeding  purposes,  the 
various  trades,  occupations,  and  professions,  or  a  special  or  escfae 
tax;  and  may,  by  general  laws,  delegate  the  power  to  oonnties, 
towns,  cities,  and  other  municipal  corp^i ration?,  to  impose  and  col- 
lect license  fees  on  stock  used  for  breeding  purposes,  on  franchises, 
tndes,  occupations,  and  professions.  And  the  gensRsl  assembly 
may,  by  general  laws  only,  authorize  cities  or  towns  of  any  clars  to 
provide  for  taxation  for  municipal  purposes  on  personal  property, 
tangible  and  intangible,  based  on  income,  licenses  or  franchises,  in 
fienofanad  vahmmtaxflMnon:  iVosidsi,  (Hties of  thefirstchss 
shall  not  be  authorized  to  omit  the  imposition  of  an  ad  valorem  tax 
on  such  property  of  any  steam  railroad,  street  railway,  ferry,  bridge, 
gas,  water,  heating,  telephone,  telegraph,  electric  fight,  or  electiic 
power  company. 

Sec.  182.  Nothing  in  this  constitution  shall  be  construed  to  pre- 
vent the  general  assembly  from  providing,  by  law,  how  railroads  and 
mihfoad  pw^terty  Aall  be  assessed  and  how  taxes  thereon  shall  be 
collected .  And,  until  otherwise  piovided,  the  pramnt  law  tm  mid 
subject  shall  remain  in  force. 

Sac.  184.  The  bond  of  the  commonwealdi,  issned  in  favor  of  tbe 
board  of  education,  for  the  sum  of  $1,327,000,  shall  constitute  am 
bond  of  the  commonwealth  in  favor  of  the  board  of  education,  and 
this  bond  and  the  $73,500  of  the  stock  in  the  Bank  isi  Kentocky 
(•  •  •),  hdd  by  the  board  <tfedacati<m,  aad  its  proceeds,  riiall  be 
held  inviolate  for  the  purpose  of  sustaining  the  system  of  the  com- 
mon schools.  The  interests  and  dividends  of  said  fimd,  together 
with  any  sum  iriiidi  may  be  {wodnoed  by  taxation  or  olherwise  far 
the  purpose  of  common  school  education,  shall  be  appropriated  to 
the  common  schools,  and  to  no  other  purpose.  No  sum  shall  be 
raised  or  collected  for  education  other  than  in  common  schods  nntil 
Ihe  question  ol  taxation  is  submitted  to  the  legal  voters,  and  the 
majority  of  the  votes  cast  at  said  olecliou  shall  be  in  favor  of  such 
taxation:  Provided,  The  tax  now  imposed  for  educational  purposes, 
and  far  tte  eadownMrt  aad  aMinlenaace  of  the  agricultural  aad 
meekMdcal  eollv^  Aeil  teaHia  «ntU  changed  by  faw. 

OFFICERS. 

Tke  t^Reen  meefc  diiectly  concerned  with  texatkni 

are: 

(1)  A  county  assessor  in  each  county,  elected  for  a  term  <rf  four 
years  and  not  eligible  for  reelection. 


(2>  The  city  asBeaaon:  Ib  cities  of  the  first  cksB,  elected  by  the 
piiiiwl  enoMil  §m  §am  yean;  in  diiit  M  1i»'MMd  cImb,  tlicted 
tf  wien  for  four  yeus;  in  cities  of  the  third  class,  elected  by 
Ike  coanci]  for  two  years;  in  cities  of  the  fourth  class,  ajf^mtnted  by 
Hm  council  or  elected  for  four  years;  in  cities  of  Hkd  iilb  cImb, 
■ffpiilimi  try  tFr  "^-"^  y™; *»^^i^mmA  i»h*^ 

ifipointed  by  the  trustees  for  two  years. 
(3)  Ibe  riienff,  who  is  coiinty  tax  coUectw. 
Ci)  The  city  teK  censdon:  In  dtiM  of      lint  dMB»  n  teai 
cainw,  «lMlad  for  four  faan;  in  cities  of  the  second  class,  the 
iKBBsurar.  who  collects  taxes;  in  cities  of  the  third  ckss,  a  tax  col- 
iKtor,  elected  annually  by  the  council;  in  dtietof  the  fouftfa  class, 
s  tes  eoOKtar,  appointed  for  two  yean  by  tiw  council;  in  cities  of 
llw  iflh  clasB,  the  m«mhal,  who  collects  taxes;  in  citiasof  the  aixth 
c1m%  tbe  maniial,  or  sheriff,  who  collects  taxes. 
(S)  The  coMly  'houA  vi  ipeff  1—  rf  tMwa  (aot  •  gpfwif  m 
ti^-e  body),  generally  of  five  members,  appointed  by  the 
judge  eiich  year.  In  counties  where  there  are  cities  of  the 
mm  ttma  and  in  duaa  whan  than 

I  of  iMtA  m&  ionrlh  rhmm,  tm  additional  membeia 
•  appointed.  This  board  acts  as  a  boaid  id  laiiav  ilid  aqpd^ 
hi  aaessment  as  between  individuals. 

<i)  Ihadtyboaidaof  aq[iia«wtiMrlBdtita«d^iwtdaii^a 

if  equalization  of  than  persons,  elected  annually  by  the 
i;  in  dtim  of  1h»  Beamd  ckas,  a  board  of  equalisa- 
flf  tiaaa  pnwn,  appoittted  aattnaUy  by  the  mayor  with  iim 
t<iHhBiaa»filcoBa<!il;indtieaolthethirdclaw.aboaidot 
lax  super  fleoBB  <rf  three  persons,  appointed  annually  by  the  mayor; 
m  dtMS  of  the  fourth  chss,  three  supervisors  of  taxes,  appointad 
iiBillj  by  tha  Mwii;  in  ciliea  of  th«  cImb,  a  boaid  of 
•qualixation  of  three  persons,  appointed  annually  by  the  city 
I;  in  dtiea  of  the  sixth  class,  a  board  of  equalisation  ol  three 
appoiBlad  annually  by  Hhm  boaid  of  tiualsM. 
(7)  Tha  alate  board  of  eqnaHMllMi  et  aMiiiimi  ents,  composed  of 
I  feom  each  appellate  diatiiet  in  the  state,  appointed  by 
r«  together  with  the  aodUor  of  pabHc  accoontL  Tha 


persons  residing  in  this  state,  and  of  all  corporations 
organized  under  the  laws  of  the  state  is  not  subject  to 


(8)  The  state  railroad  commission,  composed  of  three  members 
|ne  fraas  each  aaperior  court  district),  elected  every  four  yean. 

Ika  alala  auditor,  state  treasurer,  and  secretary  of  state. 

(1»>  Wmmmo  agents.— Ova  ia  each  county  andfour  forthe  state 
ai  hap  be  i^pdntedlyliaauditcff  of  public  aceouilB.  Tha 
yavsaiof  IhioaottiBenare  to  search  for  and  tmtm  pmpsaty  oiaittsd 
Horn  the  assessment  rolls.  The  auditor  also  may  appoint  a  aupar- 
viaorof  lenranne  agents  who  shall  approve  all  actions  before  the 

ta  tfw  taxea  raeoffond,  a  penalty  of  20  per  cent  is  collected.  Of 
r,  79  per  centgoea  to  the  revenue  im;eat instituting 

••i  ai  lAich  the  snperviaor  of  mwmm  agents  ia  paid  hb 


A.  OKNBBAL  HMJWri  TAXES. 


m.  n*  pnp$r§jf  imehM  ami  MiipC— All  real  and 
feisoiial  propwly  wiihin  tlie  state,  and  all  personal 
property  of  persons  residing  in  the  state,  and  of  all  cor- 
porations organized  under  the  laws  of  the  state, 
whether  the  same  be  in  or  out  of  Hm  atat^  including 
HiiamjW'W  prafMKjri  wmcii'  m  immiiiiiiiiw.  aimi  am- 
mImI  ill  iang  tiba  ▼alno  of  eoipiifste  ftanatiMti, 
■Ml  lie  aabjael  lo  taxation  unless  the  same  be  exempt 
by  the  constitution.  But  tangible  personal  property, 
laeated  awl  having  a  taxable  aitus  without  the  stote,  of 


Baal  estato"iiiciiidai  all"  hunda  aad  i 
Personal  estate  includes  every  ottar  species  and  duoacter  of 
property— that  wfaidi  is  tangibla  aa  trail  as  that  whidi  is  intaoc 

gible. 

Mialgi^aa  aia  teaeabla  aa  piaacial  piopvty.  No  deduction  oa 

account  of  mortgages  is  allowed  on  the  assessed  value  of  land. 

Shares  of  stock  in  corporations  whose  property  is  taxed  are  not 
taaUatotte  Aanholden,  but  AMiai 
in  tmat  oompMies,  and  in  buildfalf  < 
axception  to  this  general  role. 

For  the  list  (rf  exemptions  see  constitiition,  sectbn  170. 

6.  AsMameiU. — ^With  the  exception  of  railroad  prop- 
erty, aaeened  by  the  raOroad  eommiieion,  and  the 
fnuMiiisei  of  oertain  oupcMrations,  and  distilled  spiiita, 
■Messed  by  the  state  board  of  valuations  and  assess- 
ments, the  assessment  of  property  for  tiaamtiwi  ia  made 
by  the  local  assessors. 

Each  taxpayer  is  required  to  make  to  the  assessor  a 
statement  under  oaUt  ol  his  property  and  ita  fair  eaah 
▼aloe.  He  ■iniier>  baiwm,  ia  noi  bo«md  by  mmIi 
statenMut  and  BMty  fix  the  Tafaie  himself. 

The  aflseooment  refers  to  the*  1st  day  of  flifitimbwr 
and  is  completed  by  the  1st  of  January. 

Rendering  a  false  statement  is  treated  as  a  misde- 
meanor, subject  to  a  fine  of  not  oyer  $500  and  to  the 
additional  penalty  of  time  timas  the  amoiiBt  of  the 
tax  othflrwiee  dna.  BcAiial  to  Bui  piopwty  ia  81111- 
jeel  to  afine  of  not  over  SIOO. 

Bailwd  pnupatlil  laiatonied  to  the  state  auditor  and  tha  i 
so  made  are  revievad  1^  the  railroad  commission.   The ) 
ia  by  the  unit  rule  aad  i^portioned  on  a  mileage  basis. 

The  teeUaa  of  snrary  ndlMkr 
anty  or  security  company,  gaS  company,  water  company,  ferry  com- 
pany, bndge  company,  street  raihray  company,  express  company, 
alaetde  light  ooaapMy,  else  trie  pewv  caaqiany,  talsgiaph 
paej,  press  dispalA  eoaqnay,  tafcphone  company,  poJaca 
company,  dining  car  company,  sleeping  car  company,  chair 
company,  and  every  other  like  company,  corporation,  or 
tloa  hacring  any  spedal  or  aadadta  privilege  or  tead 
allowed  by  law  to  natural  persons,  or  performing  any  public  serv- 
ice, is  assessed  by  a  board  of  valuation  and  assessment  composed  of 

returns  from  the  officers  of  the  company.  The  valuation  is  based 
upon  the  ma^et  value  of  the  capital  stock  and  bonds  and  appor- 

to  ihaffMaa  aiaaiip, 'viA'aBivaaee  tar  lMi|MafMi«lgr  attest 

When  any  person  or  association  of  persons  not  inonporated 

the  same  manner. 

The  assessments  so  made  are  apportioned  among  the  counties 
dtiaa^tavM^sadtasiaf  dialdeteiathaaiaSa.  Ia  the  caaa  of  «■»> 
ii«B  aad  tha  like  this  is  done  on  the  basis  of  mileage.  In  other 
cases  it  is  dooa  aa  noariy  aa  nay  be  acoordiog  to  tha  locatiMi  of  tha 
property. 

flailiaad,  teiaipapat  laiapaaaa,  express,  sleeping,  dining,  pdaee 

or  chair  car  company,  or  other  canier,  whether  incorporated  or  not, 
organised  in  Kentucky  but  having  lines  wholly  without  the  state 
pay  on  ^  pNpor  paapaatfoa  of  capiad  alatk»  laad  by  tha  belli 

of  valuation  and  assessment  and  which  must  be  not  less  than  1  pv 
cMit.  Tha  apportionment  of  the  capital  stock  of  these  cotpoia* 


TAXATION  AND  REVENUE  SYSTEMS— KENTUCKY 


91 


tions  and  that  of  all  cocpoiatioDa  doing  bnsmess  partfy  wiAin  and 
partiy  without  the  state  has  been  held  not  to  conflict  with  tho  <  (in- 
stitution, section  59,  subsection  15,  above,  prohibiting  special  l^is- 
lation  r^;ulating  the  levy,  assessment,  and  collection  of  taxes. 
(Oammonwealth  «.  The  Southern  Pacific  Ck>.,  149  S.  W.  R^.,  1105.) 

The  shares  (rf  atate  bank?,  national  banks,  trust  companies,  and 
Itfe  insurance  ooaipanies  are  aaseesed  by  a  board  composed  ot  the 
atate  aaditor,  trcasuw,  and  seemaqr  of  attrta  oa  Aa  baais  of  capital 
and  snrplns  leee  the  real  estate  assessed  as  other  real  estate.  Such 
companies  are  also  sub  ject  to  a  local  tax. 

The  assessor  is  paid  for  his  services  by  commisrioDs:  4  cents  on 
aadi  $100  of  the  int  $1,000,000  and  li  cents  on  each  $100  of  the 
excess  over  $1,000,000,  but  not  to  exceed  $4,000  in  any  one  year.  In 
counties  where  the  assessed  value  exceeds  $38,000,000  the  assessor 
la  allowed  as  compensat^ii  for  deputies  $1,500  lor  9tJ6MfiM 
inoKce.ss  of  $38,000,000.  In  counties  where  the  ai^sessment  dooa  not 
OKoaed  $1,000,000  the  assessor  is  allowed  4  J  cents  per  $100. 

c.  Equalization. — Tho  coimty  board  of  supervisors  of 
taxes  acts  as  a  board  of  review,  with  power  to  raise  or 
lower  any  list  and  correct  errors  in  assessment  books, 
but  it  may  not  add  property  that  has  wfadly  eaeaped 
■miiinnmit,  that  being  done  by  HieelMriff  or  auditor's 
agent.  It  also  heara  and  paaaeB  conwplMWta.  An 
i^qjieal  lies  to  the  county  court. 

The  state  board  of  equalization  equalizes  between 
counties. 

2.  RaU— 

The  rate  of  t«xation  for  atate  purposea  k  fixed  by 
atatttte  and  ehanged  only  by  legi^athre  enaetnmnt. 
In  1912  the  rate  was  50  cents  on  each  $100  <rf  Tafaie,  of 
which  21^  cents  were  for  the  ordinary  expenses  of 
goremment,  26  cents  for  the  support  of  common 
schools,  2  cents  for  sinking  fund,  one-half  of  1  cent  for 
the  agricultural  and  mechanical  college. 

3.  CktOtdiuiii^ 

State,  oounty,  and  ediool  district  taaces  aiecolieeted 
by  the  eheriff  between  March  1  and  November  1.  The 
tniTAB  are  due  on  and  after  March  1 ,  and  become  de- 
linquent on  November  1,  when  6  per  cent  penalty  is 
added.  The  sheriff  Is  required  to  pay  a  6  per  cent 
penalty  on  all  taxes  collected  and  not  paid  over  by  him 
prior  to  Jannaiyl.  On  andafterMendilhehAapower, 
after  demand,  to  ooHeet  by  distraint,  and  real  estate 
may  be  Bold  if  no  penonalty  be  f  ound. 

The  sheriff  is  paid  by  commia^om;  Ulporoaateathaftat$S,000 

and  4  per  cent  on  the  residue. 

These  fees  are  paid  by  the  state  on  the  state  taxes 
collected,  and  a  like  amount  by  the  county  and  school 
districta  on  account  of  taxes  collected  for  them. 

B.  tOUL 

The  state  does  not  share  in  the  p<^  taxee. 

O.  TBS  nraSBITANOB  TAX. 

All  property  over  $800  which  passes  by  will  or  by 
Iii3  inteatate  ktwa  (tf  the  ati^  from  any  poaon  who 

may  die  seized  or  possessed  of  same  wUle  a  resident 
of  this  state,  or  if  such  decedent  was  not  a  resident  of 
this  state  at  the  time  of  death,  which  property  shall  be 


within  the  state,  or  by  transfer  by  deed,  grant,  sale,  or 
gift,  made  in  contemplation  of  death  or  intended  to 
take  effect  after  death,  is  subject  to  a  collateral  inherit- 
ance tax  of  5  per  cent  on  the  fair  cash  value.  Property 
passing  to  the  father,  mother,  husband,  wife,  lawful 
issue,  son-in-law,  daughter-in-law,  adopted  child,  or 
any  luieal  descendant  bom  in  lawful  wedlock  is  ex- 
empt. The  court  in  wfaidi  tax  settlement  proceedings 
■re  pending  may  appoint  an  apiwalser  to  value  the 
estate.  The  executor  or  administrator  is  required  to 
deduct  the  tax  before  deUvering  the  property.  If  paid 
within  nine  months,  5  per  cent  discount  is  allowed ;  if 
impaid  for  ei|^teen  months,  10  per  cent  interest  is 
added  from  the  date  of  the  death  <tf  the  decedent. 

N.  B.— {The  tax  is  upon  the  individual,  and  can  be  imposed  only 
iHien  the  particular  interest  in  the  decedent's  estate  passing  to 
him  exceeds  $500.  The  lax  is  not,  Ihen^fore,  imposed  on  the  estate 
of  the  decedent,  but  upon  the  beneficiary's  right  of  succession  to 
his  property.  Nor  does  ^  fact  Aat  the  executor  or  administrator 
id  required  by  the  act  to  pay  the  tax  make  it  a  taa  against  tha 
estate  of  the  testator  or  decedent,  for  it  also  requires  him  to  deduct 
it  from  the  eatate  passing  to  the  kgatoe  or  cdEaieral  heir.  (ISO 
Ky..9$.)l 

O.  OOBPCHtATION  TAXES. 

Moat  oorporationa  are  taaced  under  the  general  prop- 
erfy  tax.  But  the  tax  on  the  franchise  of  certain 
general  classes  of  public  service  corporations,  while 
strict!}'  a  part  of  the  property  tax,  is  m  a  sense  analo- 
gous to  a  special  corporation  tax.  (See  State  revenues, 
above.) 

Every  corporation  is  required  to  pay  at  tlie  time  of 
ineorptMration  an  "oiganiauition  tax"  of  one-toith  of  1 

per  cent  on  the  capital  stock  and  on  each  increase  of 
the  capital  stock.  This  tax  Is  classed  here  rather  than 
under  "fees."  It  is,  however,  not  a  recurrent  tax 
and  resembles  a  fee. 

Domestic  and  foreign  corporations,  except  foreign  insurance  conk* 
panies,  ftneign  building  and  loMi  eompaniea,  banks  and  trart  com- 
panies, and  corporations  paying  the  franchise  tax,  pay  an  annual 
license  tax  of  30  cents  on  each  $1,000  of  the  portion  of  the  capital 
stock  represented  by  the  property  owned  aad  buauMas  transacted 
in  the  state. 

Foreign  insurance  and  ptiaranty  companies,  other  than  fraternal, 
pay  2  per  cent  on  premiums  received  in  the  state;  foreign  building 
and  loan  awwriatifais.  2  per  cent  on  gfoai  reeeipto.  Domostir  in- 
surance onapaaiea  are  taatad  oa  dnir  peopeity,  indnding  tiieir 

franchises. 

File  insurance  companies  doing  business  in  die  state  pay  a  tax  of 
one-half  of  1  per  cent  on  the  gross  premium  recapts  for  the  purpose 
of  defraying  expenses  incurred  in  the  investigation  of  fires. 

If  corporation  taxes  are  delinquent,  a  penalty  of  10  per  cent 
atfai^ei^  and  thereafter  audi  taxes  bear  interest  at  the  rate  of  M 
per  cent. 

E.  BUSENB88  TAXM,  UOKlfSBS,  AMD  ISBB. 

With  the  exception  of  hquor  licenses,  which  are 
granted  by  the  county  oouii,  state  tioenses'aie  issued 
by  the  eonnty  dnlcB. 

TaTemorhoteliHt]ft25rooBa8orniorB,  po'annnm,  $10;  tavern  or 

hotel  selling  malt  liquor,  per  annum.  $85;  tavern  or  hotel  selling 
spirituoua  and  vinous  liquor,  per  annum,  $160;  tavern  or  hotel 


TAXATION  AND  REVENUE  SYSTEMS— KENTUCKY. 


selling  spirituous  and  malt  liquor,  per  annum,  $210;  to  retail 
liquor,  per  annum,  $75;  to  retail  qpirituoua  and  vinous 
to  letaO  qiiiitiioitB,  vinous,  and  malt 
■foon,  nW;  to  mtail  ftoyiog  caidi,  per  annum,  $10;  to  retail 
firtols,  per  annum.  flOO;  to  retail  bowie  knives,  dirics,  brass 
lEBiickleR,  per  annum,  flOO;  pawnbrokers,  per  annum,  1600;  stock 
mtd  hmM  ImiIm^  pm  imiimi,  W;  tniiiig  ttmmp  oonpanieR, 
sacb  county,  per  annum,  flO;  bowling  alleys  in  counties  over 
]S,000,  per  annum,  bowUng  alleys  in  coimtiee  under  25,000, 
HO;  iislikn.  toraliiil  spiritiiotts  liquor  of  their  own 
$100;  nuundbelHmaf -via0iiBliqiion,to 
retail  liquor  of  their  own  manufacture,  per  annum,  $75;  mer- 
dumte  sdling  liquor,  per  annum,  $100;  dniggists  selling  liquor,  per 
ttunm^  ffiV;'  dhriMss,  wtc.,  ptt  kimdnd  votani'  in  ommty,  H, 
■md  same  unount  for  each  separate  exhibitaon,  but  iMit  to  exceed 
par  cdubttHNi  ^;  side  shows,  one-half  the  araomil  paid  by  maiii 
(f^tethouBes,  packing  houses,  ete.,  on  value  of  products, 
1  per  cent;  ratailiiig  dpratlas,  par  anaoBi,  HO;  ndioie- 
aaling  cigarettes,  per  annum.  $25;  oil  depots,  per  annum.  $10; 
ratailiDg  oH,  per  annum,  $15  far  eadi  county  in  which  each  wagon 
isvssd;  enalHi^igstadietBe,  jac]E,erMlfor'8srfiee,a8Haef«al 
to  die  fcii^wt  price  charged,  whether  for  tbe  senia  or  inr  isRMiice; 
inr  entire  state,  one  person,  two-lKose  wagon,  per  annum, 
en*  penon,  on^lione  wagon,  per  annum,  |40;  one  person, 
|W;  one  person,  on  fool,  par  auuna,  9»; 
Itinorant  vendors,  per  annum,  $100;  each  assistant,  per  antmin 
flOO;  peddlere  in  one  county  only,  one-quarter  rates  required  foi 
vholeiliiie;  etAOMioBof  ti«iBeilanlnia]B,perday.  |6;  auctioneer, 
in  each  municipality,  $5;  billiard  table.  $20;  additional  tables  in 
same  place.  $5;  bill  posters,  $10;  wharf  boats.  $10;  bottling  estab- 
$25;  1»riMni  wad  commimon  merchants,  $25;  cane 
ladi  ooonty,  15;  commercial  agendes,  tM^  eodkflbiliaBr 
Aow,  or  concert  not  in  licensed  hall,  $5;  feather  renovators.  $10; 
fenisi,  mot  paying  a  franchise  tax,  $25;  fortune  telleiB,  per 
~  ;  hmek  Warn,  HO;  ice  iactarieB,  |15  to  ISO,  afcewOliig  to 
mtput:  steam  laundries,  $10:  loan  companies,  $200;  lightning 
"  acent,  per  county,  $50;  merry-go-round,  per  county,  $10;  oleo- 
paine  dealer,  |i;  patnt  medicine  vendws,  without  stores, 
;  photegHiph  gidledeB,  |5;  piano  and  otgHi  agents,  per  coonty. 


eating  houses.  $10;  restaurants,  $5;  sewing  machine 
agent,  per  county,  $10;  each  additional  agent,  $5; 
gritey,  eadk  county,  10;  soda  lonntoim,  11.60;  seOen  ol 
soft  drinks,  $2.50;  picture  enlargement  solicitor,  each 
,  10;  tiheatera,  $10  to  $40,  according  to  class  of  city;  transient 
~  r,  HO;  trannoit  stOTW  vendor,  $20;  skating  rinks, 
H  to  H8>  aeooiding  to  class  of  city;  NdHen  of  dli^  stamp 
spirit?  whose  sales  aggr^te  500  barrels  or  less,  per  annum,  $100; 
■dffis  over  500  and  less  than  1,000  barrels,  per  annum,  $200;  sales 
ef  1,M0  harrsis  or  more,  per  annvm,  $800;  breweries,  per  anram, 
HW:  agnicies  of  breweries,  per  annum.  $25;  wholesale  dealers  in 
s,  ales,  and  vinous  liquors,  per  annum,  $200;  rectifiers,  single 
)  sptiti,  1|  cente  upon  every  wine  gallon.  Hunter's  license, 
obtained  If  imUant  of  state,  |i;  by  aonnaidflBt  or  alien,  HO. 
Bach  coltmy  of  bees.  5  cents  per  annum. 
Hie  county  clerk  is  allowed  5  per  cent  commisBion  on  all  license 

«ner  of  even,-  dog  pays  a  license  tax  thereon  of  $1.  The 
80  coUected  is  used  to  indemnify  losses  CHUwd  by  the 
:  of  Aeep  1^  dof^.  Any  surplus  is  transferred  to  the  credit 
ef  the  school  fund  of  the  ooonty  in  whidi  collected. 
Par  recording  articles  of  incorporation,  25  cents  for  each  100 
Textbook  filing  fee,  |5,  credited  to  state  school  fund.  For 
-viddcleB,  ef  km  than  10  hotsepower  ,  |5;  25  to  49 
IpBsepower.  HO;  JOhowepaww  and  over,  $20.  Duplicate  certiieato 
ImMd  for  iO  tmtB.  Urn  license  tax  on  automobiles  and  motor- 
driven  vehielw  is  depoeiled  to  the  credit  of  the  state  toad  fund. 

For  examiaatlon  of  mine  foreman,  $2.50;  far  "amviee  certii- 
eate"  of  a  miner,  $2.50.    Dentist's  examination  fee,  $20;  r^^istra- 
fee,  50  cents;  r^ewal  certificate,  H  annually;  special  certifi- 


cate. $5;  iasoinf  liMnse  to  a  pracCitioucr  from  another  state,  $25. 
Pharmacist,  rsgMnlte  lie,  |10;  amistant  ph«nnaciBt»  |6; 
certificate,  |2. 

FOlif  tharter,  HO;  IDiiig  annttal  statamant,  f»;  filii^ 

licen-oo  other  than  life  companies,  $3;  agent's  license,  life  com- 
panies, $5;  agent's  license,  industrial  life,  $2;  filing  declaration  of 
IntentiaB  l»lamB  company,  $30;  supplemental  statement,  925. 

For  fiUmnport  of  bank,  $1  For  examination  of  any  bank  hav- 
ing a  capita]  and  surplus  of  $20,000  or  less.  $15;  $20,000  to  $50,000. 
$20;  $50,000  to  $100,000,  $35;  in  excess  of  $100,000,  $10  for  each 
additional  H00,000  or  fraction  tbenof . 

In  place  of  the  usual  fees  for  incorporation  all  corporations  pay  an 
(Hguiisation  tax  ol  1  per  cent  on  their  capital.  (See  under  State 


F.  THE  INCOME  TAX. 

TliMO  m  no  incomo  tox  in  Kentucky. 

OomiTT  Bsmnnw. 

A.  OBNBRAL  PBOrSBTT  TAXSS. 


I. 

Hie  property  included  and  the  metliod  of 
ment  and  of  equalizalaon  are  tlw  aaine  for  comity  aa 

for  state  taxation. 

2.  Rate — 

The  rate  is  fixed  by  the  fiscal  court  of  each  county. 
II  may  nol  exioeed  50  oenta  on  each  $100  of  aaaeeaed 
valuation,  earaept  to  wwm  del»t  dMHgtt. 

The  court  nu^  tSao  levy  an  ad  valorem  tax  for  road 
and  bridge  purposes  of  not  more  than  2^  mills  on  aU 
property  assessed  for  state  and  county  taxation. 

For  salaries  and  expenses  of  juvenile  courts,  counties 
containing  a  city  of  first  or  second  class  are  empowered 
to  levy  an  anmial  tax  of  net  leeo  llioa  (wo-foarth  of  1 
cent  on  $100. 

Statutes  malEO  it  a  duty  of  the  fiscal  court  of  omIi 
county  to  levy  a  tax  at  a  rate  of  not  less  than  10  cents 
on  each  $100  for  the  purpose  of  establishing  suitaMo 
county  courthouses  and  jails. 

3.  Collection — 
Taxes  for  county  purposes  are  collected  as  are  state 

PoO  taxis  are  levied  by  counties  both  in  the  ahape 
of  a  money  levy  of  not  to  exeeod  flJtO  per  eapita, 

which  may  be  applied  for  the  maintenance  of  the 
public  roads  and  bridges,  and  also  of  work  on  the 
roads.  The  county  fiscal  court  may  require  six  days 
of  labor  from  each  able-bodied  male  over  1 8  and  under 
50  years  ci  age  in  the  county  outside  of  cities  and 
towns,  and  tlMy  nu^eoounute  lor  eoih  or  not  In  their 
diaeretkMi. 

O  AM>  ».  XNHBRrrANOE  AWD  CORPORATION  TAXES. 

There  are  no  inheritance  or  special  corporation 
taxes. 

£.  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

The  counties  do  not  receive  any  revenuea  fnm  hoA- 
ness  taxes,  Ucenses,  or  fees. 


TAXATION  AND  REVENUE  SYSTEMS—IOUISIANA. 


93 


Municipal  Revenues. 
A.  wamAis  nrnmnr  taxbs. 

1.  Bate— 

a.  The  property  iitduded  and  exempt.— The  property 
inofaided  is  substantiaUy  the  same' as  for  state  taxation, 
except  that  municipalities  may  exempt  manufacturing 
establishments  for  a  term  of  not  exceeding  five  years 
from  time  of  establishment. 

6.  Assessment— The  assessment  for  nmnicipal  pur- 
poses is  made  by  asseeaorB,  elected  in  the^  different 
dtioB,  proetacaDy  the  same  as  for  state  taxatwn.  But 
cities  have  an  independ^t  valuation. 

c.  EffuaZizalum.— OWeo  may  have  their  .own  boaid 
of  equalizatioii. 

2.  Rate— 

For  limitation  of  the  rates  which  may  be  levied,  see 
constituticHi,  section  157. 
In  general  the  levy  is  mado  by  the  council  or  trus- 


C.  TUB  INHEBrrANCE  TAX. 

MunicipaUties  do  not  share  in  the  inheritance  tax. 
o.  oobfokahon  taxes. 

Corporations  generally  are  taxed  on  their  property 
and  franchises  for  mimicipal  purposes  in  the  same 
manner  as  for  state  purposes. 

In  cities  of  the  first  claas,  street  railway,  telephone,  and  gas  and 
electric  light  plants  may  be  taxed  from  2§  to  3^  per  cent  on  " 
giMB  raoeipl%  the  ■mMBiwif  b«ii«  made  by  «lw  ' 


In  cities  of  the  first,  second,  third,  fourth,  and  sixth  classes  the 
additional  levy  for  school  purpoeee  may  not  exceed  50  cents  per 
$100  of  aaseesed  valuation.  In  cities  of  the  fifth  cfauB  the  rate  is 
Bodtod  to  75  cento.  Oiks  of  the  ftsBt  cbas  must  levy  a  tax  of  not 
less  than  36  cents  per  $100  for  common-school  pocpOiBB;  eitU8  of 
flecomd  class,  not  less  than  30  cents  per  $100. 

CSties  having  a  juvenile  court  are  aathonaed  to  levy  a  tax  for 
■Allies  and  expeniM  of  laaw  at  frte  of  not  len  43iaa  oaMonrtli  ^ 

1  cent  on  $100. 

3.  CoUedion — 

The  cities  provide  their  own  tax  collectors,  as  ex- 
plained under  the  title  ' '  Officers. ' ' 

B.  POLL  TA1P8  . 

In  a&  dties  the  eeundl  or  other  le^slative  authority 
has  power  to  levy  on  all  adalt  males  a  poH  tax  of  not 
mote  than  %1J60. 


bmoA  «i 


B.  SmUMBSB  TAZX8,  UCKNSES,  AND  FBBS. 

LiquOT  licenses  in  cities  may  be  issued  under  the  authorization 
of  the  city  council.  The  rates  are  graded  according  to  the  class 
of  dty.  The  common  council  or  other  legidative  aidiMrifcy  aay 

111  illitJM  »r  ell  I  liimnii  iiminim  tinnmiT   '  forbroedinc 

purposes,  and  on  franchises,  trades,  occupations,  and  professions. 

In  addition  to  its  right  to  tax  certain  undertakings  under  the  police 
power,  a  city  may  classify  hmtiA  occupatioae,  provUBagaieesoiiaMe 
beoiB  far  classification  exists  and  may  levy  a  license  tax  on  such  busi- 
ness as  classified.  But  the  court  of  appeals  held  (1912)  that  where 
the  net  profit  of  a  trading  stamp  busineflB  vas  only  $500,  a  licenee 
tax  of  $300  was  invalid,  it  being  unraMMUtble,  opfneKve,  and 
prahibUoiy.  (161 8.  W.  Bep.,  932.) 

ScaRKM.  RBvmuBs. 
(See  OoMlitntioB,  oeclM*  aheve.) 

The  state  maintains  a  permanent  school  fund,  the 

income  from  which  is  apportioned  among  the  counties 
on  the  basis  of  the  number  of  children  of  school  age. 
The  state  also  \ox\es  a  tax  of  2G  cents  on  each  $100  of 
valuation  for  the  maintenance  of  schools.  The  county 
may  levy  a  tax  for  school  purposes  not  to  exceed  20 
cents  on  ewdi  $100  of  the  aaaeeaed  valuatiflB,  and  • 
cajntatioa  tax  of  not  more  than  $1.  Graded  eommfiii 
school  districts  may  levy  a  tax  not  to  exceed  50  ceatB, 
and  subdistricts  of  the  county  may  levy  a  tax  <rf  not 
more  than  23  cents  on  each  $100  of  valuation. 


LOUISIANA.' 


Louisiana  has  a  revenue  system  providing  for  the 
general  property  tax  and  an  extensive  list  of  hcense 
taxes.  There  is  also  an  inheritance  tax  which  is 
peculiar  in  that  it  does  not  apply  to  estates  which 
have  home  their  just  proportion  of  taxes.  ehar> 
eeteiiatie  featuxe  of  the  system  k  the  eomplete  uni- 
formity of  atate  and  local  taxation.  The  constitu- 
tion of  1898  embodied  nearly  all  of  the  important  pro- 
vinoee  ol  the  revenue  laws. 

oomaauTKmAL  novisioHa. 

Abt.  48.  The  general  assembly  shall  not  peM  say  local  or  special 

law  on  the  following  specified  subjeete: 

•  ••••• 

Sao.  16.  Bxemptiag  property  from  tMation.  

»  This  compilation  is  derived  mainly  from  the  following  sources: 
Constitution  and  Revised  Laws  of  Louisiana,  by  Solomon  Wolff; 
second  edition,  1904. 
Revenue  Law  of  Louisiana,  by  C.  Y.  Porter,  jr.,  and  Payne 
•  1911. 

itoU12. 


Art.  198.  No  person  less  than  60  years  of  age  shall  be  permitted 
to  vote  at  any  election  in  the  elate  who  shall  not  •  *  *  have 
paid,  on  or  befora  the  Slat  day  of  December  of  each  year,  fur  the 
two  years  preceding  the  year  in  which  he  offers  to  vote,  a  poll  tax 
of  $1  per  annum,  to  be  used  exclusively  in  aid  of  the  public  schools 
of  the  parish  in  wfakh  each  tax  ehall  have  been  coUected,  which 
tax  is  hereby  imposed  on  every  male  resident  of  this  ntate  be- 
tween the  ages  of  21  and  60  yean.  Poll  taxes  shall  be  a  lien  upon 
assessed  property  only,  and  no  pnoen  shall  ioMe  to  enfcwoe  ool^ 
lection  of  tl^  same  except  against  assessed  jnopeity.  (Thia  pwfi- 
sion  does  not  apply  to  deaf,  dumb,  or  blind  persona.) 

Akt.  224.  The  taxing  power  may  be  exercised  by  the  genenl 
■laomMjr  for  elate  puipoees,  and  by  parishes  and  municipal  cor- 
porations and  public  boards,  under  aiithdrity  <nuntod  to  them  by 
the  general  assembly,  for  parish,  municipal,  and  local  purposes 
strictly  public  in  thrir  natnre. 

Akt.  225.  Taxation  shall  be  equal  and  uniform  throughout  the 
territorial  Umita  of  the  authority  levying  the  tax,  and  all  property 
shall  be  taxed  in  proportion  to  its  value,  to  be  ascertained  as  directed 

by  law:  PrwUed,  The  iiina  1  of  all  property  shall  never  exceed 

the  actual  cash  valbc  thereof:  And  provvh  J  further,  That  the  tax- 
payers ffMM  have  the  right  of  testing  the  correctness  of  their 


TAXATION  AND  BEVENUE  SYOTHiS— LOUISIANA. 


MBlikafam  the  oonrtB  of  justice.  In  order  to  anive  at  this  equality 
Md  vBifanDity,  the  gMal  Mmbly  Aall,  ite  inl  warfoB  after 
the  adoption  of  this  constitution,  prov-ide  a  system  of  equality 
and  umfmrmity  in  aaseaements,  based  upon  the  relative  value  of 
popettyinthedifleraiitiKirtioiisof  thealste.  Hie  ^wiliMtioiis  put 
property  for  the  purposes  ef  elate  taxation  dball  be  tyeen  as 
froper  valuation  for  pfiifasM  of  looa  ttaatitm  im  mmy  snh- 
isM»  of  the  state. 

AMt.m.  ThsroshaUbe,  audjshsmhjr.aMHedastslebQudof 

'sere,  whose  duty  it  shall  be  to  assess  the  property  belonging  to 
fctioos,  asBociatiaiis,  and  individuals  employed  in  railway, 
ih,  teiepiioiie^  Bleeping  car,  and  exprasihuii^ 
the  state  of  Louisiana,  which  board  of  appraise  shall  be  cooipoaed 
ol  the  auditor  and  other  members  corresponding  in  number  to  the 
ea^pMdnael  dirtiicts  of  the  state,  to  be  elected  by  the  governor, 
iMMMr,  ■tlo—oy  goaeial,  and  secretary  oi  stale,  one 
each  congresrional  district.  f<ir  the  term  of  four  years, 
■asrmbly  shall  fix  the  compensation  of  said  board. 

Aw.  227.  ThetaxingpowerdiaiibeesnreiiedoBlytocanryonand 
•wintui"  the  government  of  the  state  and  the  public  institutions 
Acreof,  to  educate  the  children  of  the  state,  to  preserve  the  public 
,  to  ptjr  the  iKinciiMd  and  interest  of  the  puhhc  debt,  to  sup- 
MiruiLiLiion,  to  repel  invaaon  or  defend  the  state  in  tfaMil 
jKovide  pensions  for  indigent  ConiedeiBte  soldiers  and 
their  widows,  to  esUblish  maiheis  or  monuments  upon 
ieids  of  the  covirtiy  rnMrnamwalinB  «l  the  iwiees  of 
soldiers  on  such  fields,  to  mdnilfa  s  mamiwisi  hall  in 
(Mauis  for  the  coUectitm  and  pimw  iitiuii  of  relics  and 
I  ef  th»  lilB  airil  War,  and  for  levea  purpose^  as  herain< 
after  provided. 

A«T.  228.  The  power  to  DR  Mporaaons  and  corporate  property 
L  —         .  •    -       suspended  by  act  of  the  general 


229.  The  general  asembly  may  levy  a  license  tax,  and  in 
case  shall  graduate  the  amount  of  such  tax  to  be  collected 
I  the  peraoaa  pofsoing  the  sefvtal  tnMies,  pvoieHoai^ 
1  cnHingB.  All  pers^ms,  ass<x:iation8  of  penons,  and  ''"tpwatifliiB 
any  trade,  profession,  business,  <»r  calling,  may  be  ren- 
I  Hahb  to  such  laic,  except  clerlu,  kboreiB,  cleigymen,  school- 
jliid  in  mechanical,  agilodtanl,  and  hottl- 
pmsuits,  and  manufacturers  other  than  those  of  distilkd, 
e,  or  malt  liquors,  tobacco,  cigars,  and  cottonseed  oil. 
!  engaged  in  the  hurinsai  of  sevwing'  natmal  weemces^ 
as  timber  and  minerals,  from  soil  or  water  whether  Ihej  tiierealter 
convert  them  by  manufacturing  or  not,  may  also  be  rendered 
IiUb  loa  Beeoae  lax,  hut  in  this  case  the  amount  to  be  collected 
lli]r«ither  be  graduated  or  fixed  according  to  the  qaantity  or -vahw 
if  Aa  product  at  the  place  where  it  is  severed. 

■ii  political  ccwporation  shall  impose  a  greater  license  tax 
ia  iaposed  by  the  genemi  mmaMy  for  Hate  puposia.  Thfa 

Aali  not  apply  In  daaiHa  in  dfililM,  ideoialiiv  e^ 

•  hqnaoL 

Mgnaniil  asHnbiy  shall  ImmmaiSbmitf  to  provide  that  munid- 
I  leirying  license  taxes  equal  in  aoMiant  to  Ihoae  leM  hf 

for  parochial  purposes  shaU  ha 
■t  of  such  parochial  license. 
Jmr.  Hi.  91a  iollowim  Ml  he  tmmf 

All  public  property;  places  of  religious  worship  ot 
1;  lha  rectories  and  panonages  of  churches  and  grounds  thete- 
"■HBS'  appMrtnanl^  wad  esdnrivcly  as  leiidences  for  the  ministers 
•l  duuge  ci  such  churches;  aB  ciatilahle'  insltetlflaM;  all  buildingi 
used  exclusively  for  public  monuments  or  historical 
,  coUeges,  and  other  school  purposes;  the  real  and  peistmal 


hy  or  conaeetad  with  such  library;  all  books  and  philosophical 
and  aD  paintings  and  statuary  ol  any  company  or  asso- 
VI  in  •  9«Ufe  iaO:  PrmUU,  flat  the  property  so 


or  income.  There  shall  also  be  exempted  from  taxation  hoasehold 
property  to  the  -vahie  of  tOOD. 

There  shall  be  exempt  from  taandon  for  a  poiod  of  10  yearn 
from  the  date  of  its  completion,  any  railroad  <  ir  part  of  ndliXMui 
that  shall  have  been  constructed  and  completed  subsequently  to 
January  1,  1905,  and  prior  to  January  1,  IMg.  esempliott 
shall  include  and  apply  to  all  rights  of  way,  roadbed,  sidings,  rails, 
and  other  superstructures  upon  such  rights  of  way,  roadbed  or 
iidfay  and  toan  depots,  slalien houses, huildhi0p, eracHoM^ Mi 
strui  tuias  anpvtenant  to  such  railroads  and  the  operation  of  tta 
same;  bnt  shall  not  include  the  depots,  warehouses,  station  houses, 
and  other  structures  and  appurtenances,  nor  the  land  upon  which 
they  an  eracted  at  terminal  points,  and  for  wfaidi  ft^irftm  ha^ 
been  granted  and  obtained ;  whether  same  remain  the  property  of  the 
present  owner  or  owners,  or  be  transferred  or  assigned  to  any  corpwa- 
tion  or  corpoiatiau^  pem  or  pemnaiihoMoayer:  Jnd  prmwfaf 
further,  That  this  e— nption  shall  not  appi^f  to  double  tiacfci^ 
sidings,  switches,  depots  or  other  improvements  or  betterments 
^uch  may  be  canatracted  by  railroads  now  in  operation  within 
the  state,  otiiev  than  nitwriiis  or  now  Bnsa  tmnsUuLtod  by  such 
railroads. 

The  property  or  real  aalato  belonging  to  any  military  oiganization 
«f  tiha^rtatoef  Miiann        k  nse^ 

or  militia  for  military  purposes,  such  as  aaMali  or  MMifa^  nMkt 
so  used,  shall  be  exempt  from  taxation. 

Stoaaahip  companies  oiganiaed  under  certain  prescribed  con- 
ditions, together  viih  their  capital  i/toA  and  all  Ocir  pR^arty, 
corporeal  and  incorporeal,  shall  be  exempt  from  all  taxes  and  li- 
censes, state,  parish,  levee,  and  mimidpal,  both  general  and  special, 
eschiiive  of  irfcaiii«e,  Aad  or  levae  dsM^  for  U  yean  liNHtt  date  of 
filing  with  the  secretary  of  state  proof  ttal  ttnir  nalkariaad  fii^ilBl 
stock  has  been  paid  in  full  in  ca^. 

hk  addWw  to  the  property  now  exempted  from  taxation  by 
•liating  kwB^  there  shall  also  be  eonmpled  iraai  tasalfaa  kaaa 
made  upon  the  security  of  mortgages  granted  upon  real  estate 
situated  in  this  state  as  well  as  the  mortgages  granted  to  secure  the 
said  loans,  and  the  nolaa^  bottdi^  or  oOsr  written  inslmmente  avi- 
dencing  the  said  loans,  whether  in  the  hands  of  the  mortgngee,  or 
his  or  their  transferees;  and  all  loans  made  by  life  insurance  com- 
paniea  to  their  policyholders,  upon  the  sole  security  of  policies 
held  by  the  borrower  in  the  company  mulriTig  the  loans,  as  well  as 
all  notes  or  other  written  instruments  evidencing  such  loans,  that 
in  the  case  of  loans  upcm  policies  of  life  insurance,  as  aforesaid,  the 

sate  of  interest  chaiged  i^oi  Midi  loans  doaa  nal  eaeaaS  i  per  cent 

per  annum  discount. 

By  amendment  to  the  constitution  adopted  in  1912  corporations 
orgudaed  for  the  sde  puipoee  oi  lending  money  on  country  real 
estate  situated  in  Louisiana  at  not  more  than  6  per  cent  to  the  b<»- 
rower,  with  power  to  negotiate  and  handle  local  wrnririan,  vm  to 
be  esanqiliRNn  taxaticm  for  20  years. 

Anr.  S31.  The  genend  assembly  shall  levy  an  aunal  piA  tax  «f 
$1  upon  every  male  inhabitant  in  the  state  between  the  ages  of  21 
and  60  years,  for  the  maintenance  of  the  public  sdMols  in  the  pai^ 
hUaa  ^nkeea  ctrflecled. 

Art.  232.  The  state  tax  on  property  for  all  purposes  whatever, 
including  expenses  of  government,  schools,  levees,  and  interest, 
■hall  not  eseeed,  in  uy  one  year,  6  mills  on  the  dollar  of  its  asseeeed 
valuation,  and,  except  as  otherwise  provided  in  tide  ffiMrtfiitliMi, 
no  parish,  municipal  or  public  board  tax  fi.r  all  purposes  whatso- 
ever, shall  exceed  in  any  one  year  10  mills  on  the  dollar  of  valuation: 

PhwMK  That  for  giiring  addHkwd  support  to  the  poblie  sehooH 

and  for  the  purpose  of  erecting  and  constructing  public  buildingi, 
public  schoolhousee,  bridges,  wharvee,  levees,  sewmge  work,  and 
Mm  worfca  of  permanent  pnhHc  improvement,  the  title  to  which 
riiall  be  in  the  public,  any  pariah,  municipal  oorpcumtion,  waid,  or 

school  district  may  levy  a  special  tax  in  excess  of  said  limitation, 
whenew  the  mto  of  such  increase  and  the  number  of  years  it  is  to 


TMXimm  Am  revenue  SYSTEIIg-IiOUlSIANA 


95 


shall  have  been  submitted  to  a  vote  of  the  property  taxpayers  of 
sudi  parish,  municipality,  ward,  or  school  district  entided  to  vote 
under  the  ejection  laws  of  the  state,  and  a  majority  of  the  same  in 
numbers,  and  in  vahia,  voting  at  such  election  shall  have  voted 
therefor. 

An.  888.:  (Ftorides  for  the  sale  of  property  for  delinquent  taxes, 
for  its  redemption,  and  for  the  limitation  of  actions  therefor,  etc.) 

Abt.  234.  The  tax  shall  be  designated  by  the  year  in  which  it  is 
ooUectible,  and  ^  tax  on  movable  pK^erty  shall  be  coibcied  in 
the  year  in  which  the  assessment  is  made. 

Art.  235.  The  legislature  shall  have  power  to  levy  solely  for  the 
support  of  the  public  schools,  a  tax  upon  inheritances,  legacies,  and 
doaatkms:  Prosirforf,  That  no  direct  inhwitance,  or  donation,  to  an 
ascendant  or  descendant,  below  $10,000  in  amoimt  or  value  shall 
be  80  taxed:  Provided ftarther,  That  no  such  tax  shall  exceed  3  per 
cent  for  direct  inheritanoea  and  donations  to  saoendants  or  descend- 
ants, and  10  per  cent  fw  collateral  inheritances,  and  donations  to 
collaterals  or  strangers:  Provided,  That  bequests  to  educational, 
reiigiouB,  or  charitable  institutions  shall  be  exempt  from  this  tax. 

Asr.  288.  The  tax  provided  for  in  the  Receding  article  riudl  not 
be  enforced  when  the  property  donated  or  inherited  shall  have 
borne  its  just  proportion  of  taxes  prior  to  the  time  of  such  donation 
or  inheritance. 

Am.  238.  (Provides  for  a  1-mill  tax  for  levees.) 

Art.  239.  (Ftovidea  for  levee  districts  and  a  lO^niU  tax  on  prop- 
erty therein.) 

Aaar.  818.  OorpontionB,  companies,  or  amoriatiows  o^pniaed  or 

domiciled  out  of  the  state,  but  doing  business  therein,  may  be 
licensed  and  taxed  by  a  mode  different  from  that  provided  for  home 
corpomtions  or  companies;  provided  said  diffncnt  mode  at  Bcsnses 
rinJl  be  imiform,  upon  a  graduated  system,  and  said  different  mode 
of  taxation  shall  be  eqtial  and  uniform  as  to  all  such  corporations, 
companies,  or  associations  that  transact  the  same  kind  of  business. 

AsT.  243.  AH  HwMtieles  and  provklena^ttooonatitation  re- 
lating and  relating  to  the  collection  of  state  taxes  and  tax  sales  shall 
also  apply  to  and  relate  the  collection  of  pari^  district,  municipal, 
board,  and  ward  taxes. 

Anr.  270.  (Frevidei  that  the  general  assembly  may  authorize 
parishes,  ete.,  to  levy  special  taxes  by  vote  of  the  property  tax 
payers  for  special  improvements  and  for  railroads.) 

Aa*.  881.  (Provides  for  special  taxes  and  iaBnanoe<rfbonda^  aid 
of  public  improvements  in  municipal  corporations,  parishes,  and 
school  districts,  drainage  and  sewage  districte.  Total  tax  rate  to 
be  not  m<ne  than  5  mills  on  the  dollar  per  annum,  nor  total  bonded 
indebtedness  to  be  for  more  than  one-tenth  of  the  aataannant,  in 
each  of  the  forgoing  political  suMi visions.) 

Abt.  291.  (Provides  for  a  road  district  tax  to  be  levied  by  the 
pettoe  Jury  of  at  least  1  mill  and  a  per  capito  tax  of  not  more  than 
f  1  on  all  able-bodied  males  between  18  and  55  years  of  age,  and 
license  taxes  of  not  less  than  25  cento  nor  more  than  |1  on  vehicles.) 
Other  taxea  may  be  levied  not  to  exceed  5  milla  for  five  yean  for 
■eadandhiMy  pwrpoaw 

The  officers  most  diiectly  conooned  wilh  taxalioii 
are: 

(1)  The  sasesBoffB,  who  are  appointed  by  the  governor,  the  senate 

concurring:  7  for  the  parish  of  Orleans,  who  receive  salaries;  and 
1  for  each  of  the  Other  parishes  who  raceive  commisHions  on  taxes 
aBsessed. 

(2)  The  pofiea  Juries  of  the  various  parishes,  Orleans  excepted, 
and  the  city  council  of  Kflsr  Ortsai,  nlMaet  aa  beaida  of  review 
and  levy  parish  taxes. 

(8)  Hm  iheriB  of  each  pariA  Is  ex  oMdo  ooUaetor  of  slate  and 
parish  taxaai  somept  OilMMi  AiM^  lAeea  tte  volm  aint  one  tax 
collector. 

(4)  The  stato  board  of  appmiawa,  eomposed  <d  the  auditor  and 
ana  imwliii  fnoa  «mIi  iiiiiiinwinnil  diatrict,  eiacted  hjr  the  gov<- 


emor,  lieuieuaut  governor,  treasurer,  attorney  general,  and  secre- 
tary <^  state,  iriiose  duty  it  is  to  assess  the  operative  property  belong- . 
ing  to  corporations,  associations,  and  individuals^  employed  in  mil- 
way,  tel^;raph,  tdi^ione,  sleeping-car,  and  express  business. 

(5)  The  State  board  of  equalisation  (board  of  coauniaBioMeB)ooe^ 
posed  of  one  member  from  each  congreadonal  <lislrict  of  the  state, 
elected  for  a  term  of  four  years.  Duty:  To  equalize  the  assess- 
ments levied  on  all  classes  of  real  and  personal  property  between 
the  various  parishes  of  the  state,  esc^  proper^  aMWOsod  by  the 
stale  boaaA  of  aHPauen* 

Statb  Revbnubs. 

A.  OBIWBAI.  ISOPEBTT  TAXB8. 

1.  Base — 

a.  The  property  included  and  exempt. — All  |)r<)])orty 
situated  in  tlie  state,  except  such  as  is  expressly  ex- 
empt, is  subject  to  taxation. 

(1)  and  (2)  The  term  "property"  is  defined  to  include  all  real 
estate;  interests  in  ships  or  vessels  used  in  the  wnlen  of  the  Mate; 
railroads,  roads,  canals,  and  other  ways  of  communication;  engine.^, 
boilers,  etc.;  telephone  and  telegraph  lines;  machines  and  machin- 
ery; vehicles;  j>atents,  copyrights,  trademarks,  privilegea,  diarters, 
and  handiisBe;  lumber,  bride,  and  other  building  materials;  all 
movable  property;  all  personal  property;  consigned  goods;  liquors; 
and  many  oUier  enumerated  articles.  All  crops,  whether  garnered 
or  growii^,  are  regarded  as  attached  to  the  land. 

The  term  "real  estate  "  is  held  to  mean  and  include  not  only  land, 
city,  town,  and  village  lots,  but  all  things  pertaining,  and  all  struc- 
tures thereon  and  other  appurtenances  thereto,  as  pass  to  the  vendee 
by  the  conveyance  of  the  land  or  k*. 

The  phrase  "personal  property  "  or  "movable  property  "  is  held  to 
mean  and  include  all  things  other  than  real  estate  which  have  any 
pecuniary  value,  all  moneys,  credito,  inveatmenta  in  hoods,  ftodcs, 
franchises,  shares  in  Joint-stock  companies  or  otherwise,  light.'^  to 
cut  and  remove  or  ii.se  standing  trees  or  timber  from  the  lands  of 
another  whether  the  time  to  do  so  be  limited  or  not,  all  standing 
timber  or  treee  owned  by  any  penon  other  than  the  owner  of  the 
land  upon  which  it  or  they  stand.  In  all  cases  where  the  ownership 
of  standing  trees  or  timber,  or  the  right  to  cut  standing  trees  or 
timber,  is  in  any  pmon  otfier  than  the  oimer  of  tfie  laad  upon 
which  the  trees  or  timber  stand,  the  trees  or  timber,  or  the  right 
to  cut  and  use  the  same,  as  the  case  may  be,  shall  be  assessed  to  the 
owner  of  such  right  or  trees  or  timber  for  taxation  in  the  parish  where 
the  treee  or  tinAer  are  rituated. 

No  deduction  frwn  cash  on  liand  is  allowe<l  for  any  money  owed. 

Assets  of  ?>fff»l"»g  corporations  whose  shares  of  stock  are  taxed 
are  exempt. 

(3)  The  exenqptianB  are  alt  afeatad  in  the  oonstitvtion.  (See 

art.  230.) 

b.  Assessment. — There  is  but  one  assessment  for 
state,  parish,  and  municij)al  purposes,  and  that  is 
made  by  the  parish  tax  assessor,  except  as  specified 
below.  The  asaessor  makes  up  the  list  for  each  tax- 
payer, who  is  nquired  to  fuinkh  all  naadliil  iafoniift- 
tion  and  to  sign  and  swear  to  the  list,  except  that  tax- 
payees  in  the  parish  ot  (Cleans  are  to  make  return  of 
property  sworn  to.  The  oath  also  covers  the  valuation 
of  lands.  In  assessing  mercantile  firms  the  average 
capital  is  to  bo  ascertained.  The  assessor  in  arriving 
at  values  is  to  acquaint  himsdf  with  the  amount  of 
iaBmranoe  cairied  and  the  purchase  price  paid,  and 
maife  *iKynww  the  records  of  mortgages  and  conTvy- 
anoes,  books  and  accounts.   The  asaeasmeiit 


96 


TAXATION  AND  REVENUE  SYSTEMB— IX>^iBIAKA. 


nmiit  1m  mt  mslml  wOm  wad  m  ludo  on  Um  Isi 
«ff  Wmk  **tm  it»  hmm  of  tii*  condition  of  tK^, 
•iti»t«l  on  tho  Isl  day  of  January."  Hie  wonk 
"netiMil  cash  value"  are  held  to  mean  a  price  tlli||  ||^ 
fMoo  of  real  estate  or  personal  property  or  movable 
fnynrCy  would  sell  for,  for  cash  in  the  ordinary  course 
•f  iMiiiiiniu,  inw  of  all  incumbrances,  otherwise  than 

my  raVMa  flOHl 

ilaidng  a  f  abe  tax  isl  ia  pmia^ble  as 
failure  to  make  a  Hal  woris  estoppel  of  tlioiijiis  of 
the  tax{>nyer  to  contest  tlw  ■flsesBments. 

Skmtes  of  stock  of  national  banks,  state  banks,  banking  companies, 
inw  or  aaeociationa  are  assessed  to  the  aliareholders  at  the  place 
aitro  lie  %uik»  located  aad  at  tteiriimwdioirn  by  the  books 
kv  tke  real  estate  taxed  to  the  ban]c»  tex  to  be  paid  byHNlMdE, 
•le.,  wlttcb  ahall  be  entitled  to  cdlect  from  stockholders. 

All  prapartf  and  aaeii  af  dooMitic  liie  insuiaiice  companiea  are 
aaMMd  as  to  a  natand  pnana  la  fmUk.  m  tana  whiie  Ma 
kaaiBaa  is  located  in  its  charter. 

€lBfantiona,  other  than  the  above,  are  imncascd  upon  their  prop- 

Ifte  real  estate,  roadbeds,  roads,  iron,  tracks,  superstructuiaa, 
aaiwiations,  and  channels  of  ndboads,  canals,  and  other  transpor- 
•  te||pi|k  companies,  are  aswawd  in  the  parish  where 
local«d:aiiolh«  pn|mtyistaxed«t^  pindpal  office;  but  the 
•nflWf^Bck  Of  MMiable  property  of  such  corporations  whose  lines  lie 
tfSt ^''trtJ^^lraam'*  »«e«<i  on  the  ratio  of  miles  in  the 

«fafpndsn&  by  Ae  itala  hoaid 

e-  EjuaHgiaiom.—Th0  polioe  juiieB  ^  Now  fWiai^, 
m  committee  of  the  city  council)  ad  as  a  board  of 
reviewen?  to  revise  and  correct  the  assessment  rolls 
and  to  pass  upon  complaints.  But  they  can  not 
•bones  aiqr  falnations  without  the  concurrence  of  the 
•ssesBoni.  If  eotteaniiieo  can  not  bo  lia4  'llio  assess- 
mmi  m  made  by  tbo  boaid  of  loviev  standi  vnlns 
otherwise  ordered  and  adjod^ped  by  tbe  courts  as 
provided.  But  tbo  taaqMqrw  mm^  m  mj  mmt  htk»g 
action  for  relief. 

J^^^  aquaUaation  equalizes  aflsesBmeali  lavied  on 

%  ^r""  ^  feoMid'*^  Pcnoiud  property,  except  proiMtty  amoorod 

2.  Asli — 
The  rale  is  fixed  by  statute. 

la  If  12  it  was  1;^  mills  on  the  dollar  for  interest,  Hat^  mill  on 
thadollBrfvlaveea,  1||  asUli  on  tha  dollar  iw  paUic  education, 
1*  mills  on  the  dollar  for  general  fjlpw,  ^  of  a  anil  on  the  dollar 
lorCaafBderate  pension  fund,  and  ^  for  road  fund ;  total.  5^  mills. 

A  qpadal  tm  of  oaa-lotDlh  fli  1  mill  is  to  be  assessed  for  good  roads, 
a      ^  —  ^1.  -X  ,  mm,.,,,,, gfii iminiHiBii^  Hmfiiil 

•Hilsaildiari  and  their  widows. 

lie  total  rate  for  Mate  purposes,  including  qiedal  taxes  for  roads 

and  pendoM.  eaa  aol  eaeoad  «  adili  oa  tlka  dollar  of  assessed 

valuation. 

Boards  of  commiailMMia  of  the  vatioua  drainage  districts  are 
tp'levy  lunato  cover  cost  of  diainage 

Stato  tajees  am  ooUeeted  by  the  sheriff  (in  CMeam 
Piffisb  by  one  tax  coOsctor).  The  Hen  for  taxes 
'•ttnehes  on  the  day  tbo  tax  roil  is  eonqiloled  aad^jfilod 


witb  tlM  rsootder  of  mortgages,  which  is  to  be  as  soon 
as  possiUo  alter  September  1  (June  1  in  case  of  the 
pwieh  of  Oilsans),  tad  tkk  bwNMMs  a  prior 
mortgsi»  on  Bioeinber  31,  at  vliidi  timo  taxia  begin 

to  draw  interest  at  10  per  cent  per  annum.  Taxes  on 
movable  property  are  payable  on  the  first  day  of  the 
month  next  succeeding  tho  filing  of  the  tax  roll,  but 
fmfmd  collections  are  not  made  boforo  October  1, 
unless  the  ooOseter  fean  they  may  be  lost.  In  the 
oMo  of  delinquent  taxes  tha  taxpayer  bean  tbe 
oxpenae  of  notice,  advertisement,  and  aale.  Ike- 
payers  may  point  out  the  particular  paweh  of  ptoperiy 
to  be  sold,  but  tbe  tax  coUsctor  mt^  mbm  aoTablsi 
without  notice. 

Tax  coUectoTB,  except  the  tax  coUector  of  the  parish  of  Orleans, 
aw  piM  Ij  eaoMMoaa  of  5  p«  cent  on  all  taxes  and  licenses  for 
the  fiirtfnMM  collected;  2  per  cent  on  the  next  tlMM;  aad  1  ]ier 
cent  on  all  amounts  orer  $120,000  coUected;  provided  that  no  one 
of  them  ahall  ever  receive  more  than  18,000  per  annum  for  the 
coUectiaaof  alltaiaa.  1W  tax  ceibetgraf  the  pMfah  of  QdMW 
receives  a  straight  salary  of  $5,000  per  aaaanL  Mlg^tmitm  tm 
dunged  for  seisure  and  sale  of  property. 

B.  rou.  TAsna. 

Hm  oonstitatienal  poU  tu  of  $1  k  eoBseted  by  the 
collfictore  of  laxaa  and  by  them  paid  ovw  to  tibs  parisli 
for  the  maintenanos  of  tike  pnidie  aehooli  of  liie  paM 
^^Hso  ooUeetod. 

a  m  monffaiioB  tax. 

Tbtem  shall  be  leyied  sdely  for  the  support  of  the 
puUie  sdiooiii,  on  all  inheritances,  legacies,  and  other 
donations  eauia  mortia,  to  the  dhnet  deseendanfs  or 
saomdants  of  the  decedent,  a  tax  of  2  per  oent,  and 

on  all  dispositions  to  collateral  relatives,  or  strangers,  a 
tax  of  5  per  cent  on  the  actual  cash  value.  The  tax 
is  not  imposed :  (1 )  On  any  inheritance,  legacy,  or  dona- 
tion causa  mortis  to  any  ascendant  or  descendant  of 
deeedent  below  $10,000  in  ralue ;  (2)  on  any  legacy  or 

other  donation  eaoea  mortia  to  or  in  Ivrar  of  an^  edu- 
cational, religious,  or  charitable  institution;  tS)  when 

the  property  bequeathed  or  donated  has  borne  its  just 
proportion  of  taxes  prior  to  tho  time  of  such  donation. 
Interest  at  the  rate  of  2  per  cent  per  month  begins  to 
run  six  months  after  the  death  of  the  decedent.  This 
tax  is  eoOeeted  M  other  state  taxea,  is  remitted  to  the 
state  traasmcr,  and  by  him  disbmsed  to  the  diibMnI 
paiisheafarthe  beMfiftof  tiMpidiiiaaehoQlitheMin. ' 
n.  fx«P(«Anoir  tazkb. 

Certain  corporations  are  specially  taxed  under  the 
system  of  license  taxes.  (See  particularly  E.  Manu- 
faotmeiB,  Banks,  Insorsnee  companies.  Foreign  cor- 
poratbns.) 

SI7SIKXS8  TAXES,  LICENSia,  AND  FEES. 

MMiufactmers.— In  2S  classes,  according  to  gross  annual  receipts, 
Tkm  lovMl  elan  eaaAla  of  ttoaa  wUk  leceipts  less  tlian  125,000  per 
aunni,  lor        IIM  te  la  lis,  sad  11m         ehM  ciSM^^ 


TAXAtioir  Am  nwnmm  OT8tems--loui8iana. 


m 


those  whose  receipts  are  $10,000,000  or  more,  in  which  case  the  tax 
fa  98,000. 

Banks.— In  14  elMaes,  according  to  eafilal  aad  iOivlns.  The 

lowest  class  consists  of  those  with  a  nominal  capital  and  surplus  of 
150,000  or  less,  and  the  highest,  of  $5,000,000  or  more.  The  rates 
mnga  from  $50  to  $4,500. 

Private  banks. — In  4  cla»>e8,  according  to  capital  invested.  The 
lowest  class  consists  of  those  whose  capital  is  under  $150,000,  and 
ttMMiMtiO<tboaewlMMacaiiitelfa9800^oraHa».  Thanlaa 
naga  from  $76  to  $600. 

FtttoBB,  commission  men,  and  brokers. — ^In  17  classes.  The 
learnt  class  consists  of  those  whose  gross  annual  commisaioBS  are 
96,000  or  SBidar;  ^  hi|^ieBt,  of  those  with  ooauaiarioaa  of  ««ar 
9250,000.   The  rates  range  from  $25  to  $1,750. 

Cotton  and  stock  broken,  where  the  sales  of  cotton  are  made  for 
fetsie  defiTwy  aad  the  adsB  of  stoeln  an  ior  sillier  pnasBt  or  fntare 
delivery. — License  tax:  When  the  number  of  contracts  entered 
into  is  less  than  500,000,  20  cents  on  each  and  evwjr  ctmtffct;  on 
each  and  every  contract  over  500,000, 10  cents. 

FawnbrokmB.— MthcaiiilBlflf9BS|000or8MM»,960e;  wiliiei^ilal 
of  less  than  $50,000,  $375. 

Honey  lenders  and  brokers. — ^In  six  classes:  First  class,  capital, 
9MW,000or  aam,  90|000;  aaeond  ckas,  capital,  9100,000  to  9260,000, 
$2,000;  third  ckns,  $75,000  to  $100,000,  $1,500;  fourth  class,  $50,000 
to  $75,000,  $1,200;  fifth  claai.  $25,000  to  950,000, 9600;  axth  dam, 
leas  tlian  $25,000,  $300.. 

Itiaerant  agent  aaBfaiK  atodoi  or  boada  ct  aay  corpfltatian  to  ae- 
eais  permission  from  secretary  of  state,  upon  payment  of  $1,  en- 
tfyisg  him  to  seciue  from  the  sheriff  of  the  parish  a  license  to  con- 
dactboriaewtaaaApatiA  upon  payment  of  96  per  anniaa. 

Wholesale  mercantile  business. — In  16  classes.  The  lowest  class 
consists  of  those  whose  gross  sales  are  $250,000  or  less,  and  the 
highest,  of  those  >^ose  gross  sales  are  $7,000,000  or  over.  The  rates 
range  from  $50  to  $3,500. 

Retail  mercantile  business. — In  24  classes.  The  lowest  class  con- 
sists of  those  whose  gross  sales  are  $5,000  or  less,  and  the  highest,  of 
tiwee  wiMMBgw  Ml— aie  99,600^  Of  onier.  The  xatearBBge  from 
95  to  $3,500. 

Insuzance  companies. — (a)  life  and  accident  companies,  in  149 
cfaMa,  according  to  gross  preoriiUBa  received  in  the  state.  The 
lowest  consists  of.  those  whose  gfosi  pmninaia  am  less  tihaa  980,000 
aiid  the  highest,  of  those  whose  gross  premiums  are  $1,500,000  or 
more.  The  rates  range  from  $120  to  $9,000.  (6)  Fire,  marine,  and 
ottar  iaautaBPS  cowipaaies,  ia  90  claana,  aoooidbig  to  gross  pmni- 
ums  received  in  the  state.  The  lowest  consists  of  thoee  whose  gross 
premiums  are  $15,000  or  less,  and  the  highest,  of  those  whose  gross 
premiums  are  $300,000  or  noie.  The  rates  range  from  9150  to  94,500. 
nate  glass  and  steam  boifar  isspaolioa  faHwaaee  eospfMslea  pqr 
one-third  of  such  rates. 

Life,  accident,  sick  benefit,  or  phyafeal  disability  insurance  com- 
paalaa  dobif  besiaem  oa  Ika  frataiaal  1^  shaO  be  granted  licenae 
or  renewal  upon  payment  to  the  secretary  of  state  the  sum  of  $25. 

For  the  purpose  of  defraying  the  expenses  of  the  state  insurance 
nting  board,  and  the  oxprases  of  the  fire  maadkal  of  the  state,  a 
license  tax  of  two-fifths  of  1  per  cent  fa  fevied  on  tihe  business  of 
each  fire,  tornado,  and  windstorm  insurance  company,  in  addition 
to  the  state  license,  on  the  total  amount  of  its  anmiftl  premiums 
(!■■  letam  pnadnaiB  aad  rainauMBce  in  aatfaoiiaed  cooipaidBB). 

Property  owners  soliciting  insurance  on  their  own  property  from 
companiea  not  authorized  to  do  buainess  in  the  state  are  required 
to  pay  a  ficenae  fee  of  $20  to  the  eecmtary  of  state  and  an  additional 
tax  of  3  per  cent  on  gross  piwaluBS  (less  return  {weminma). 

Transfer  and  express  lines,  except  railroads  running  outside  of 
cities  aad  towns,  tugboats,  collection  agencies,  storage  warehouses, 
aad  faadiBgi.— la  10  efamea,  aocoiding  to  gross  annual  receipts. 
The  lowest  consists  of  those  whose  groH  receipts  are  under  926,000, 
and  the  highest,  of  those  whose  ffm  ncoipli  aie  $500,099 or  awaa. 

42640°— 14  f 


The  rates  range  from  $30  lu  $400.  Warehouses  receiving  leas  Ifiau 
9380ameiMi^. 

Storage  ci  angar  and  molasses. — In  9  clas-scs,  according  to  groes 
annual  receipts.  The  lowest  consists  of  those  whose  gross  receipts 
are  less  than  $3,000,  and  the  highest,  of  those  whose  gross  receipts 
aie920>OOOorBiotB.  The  latoa  range  from  $75  to  91,000. 

Urban  horse,  steam,  or  electric  railroads. — Three -eiijhths  of  1  per 
cent  of  the  annual  gross  receipts;  but  in  cities  of  less  than  50,000 
iidiabitBDtB,  tiuee  claana:  Fint  cfaaa,  grom  receipts  $25,000  or  omt, 
$100;  second  class,  gross  receipts  over  $3,000  aad  aador  tHjOOO, 
$50;  third  class,  gross  receipts  $3,000  or  less,  |15. 

Debenture,  redemption,  loan,  and  investment  companies. — In  10 
rlamoB,  aoootding  to  grass  veoMpta,  the  loweat  coailfaliiig  of  thow 
whose  gross  receipts  are  910,000  or  les.«!;  the  lligliest  of  those  whose 
gross  receipts  are  $300^000  or  more.  The  rates  range  from  $75  to 
$3,000. 

Carrying  on  the  business  of  gaslight,  electric  Ufl^  aaUswiils, 
shoot  the  chutes,  miniature  railroads,  sawmilb  employing  10  or 
more  hands,  telegraphing  (including  local  and  district  tek^ph), 
telephoning,  vxpma  eempaay,  cotton  coaqwess  or  gmnery,  cottoe 
pickery,  slaughterhouse',  distillery  and  rectifying  alcoholic  or  malt 
liquors,  brewing  ale,  beer,  porter,  or  other  malt  liquors;  manufac- 
turing tobacco,  dgaiB,  and  cigarettes;  refining  sugar  and  mdamea,or 
either  of  them ;  manufacturing  cottonseed  oil,  oil  cake,  or  cottooaeed 
meal. — ^\Mth  certain  exemptions,  in  20  classes,  according  to  gross 
annual  receipts:  The  lowest  consisting  of  those  whose  gross  receipts 
ave  under  916,000,  aad  the  h%heet  of  those  whose  graas  noripte  an 
$2,500,000  or  over.   The  rates  range  from  $20  to  $6 ,250. 

Theaters,  opera  houses,  moving-picture  exhibitions,  ete. — ^In  13 
clssBos,  according  to  tbe  number  of  seats  or  space  for  seats:  Ffast 
class,  1,000  seats  or  more,  $400;  second  class,  750  to  1,000  seats,  $30(^ 
third  class,  500  to  750  seats.  $250;  fourth  class,  400  to  500  seats,  $175; 
fifth  class,  300  to  400  seats,  $100;  sixth  class,  200  to  300  seats,  $75; 
seventh  dasB,  100  to  100  aeats,  900;  d^lh  cfam,  aeate  haa  than  100^ 
$50.  In  dtiea  of  from  10,000  to  50,000,  two  classes— <1)  500 
seats  or  over,  $100;  (2)  less  than  500  seats,  $75.  In  towns  under 
5,000,  $10  per  1,000  inhaliitantB.  Far  any  place  where  cancan, 
codache,  ot  similar  female  dancing  or  senflsfional  performances  aie 
held— In  dtfasaf  ^SjOOOiahaUtentoor  ofvsr,  95,000;  in  oUier  citiaa» 
92,500. 

MvaBOMi,  anaagerfM,  ciicueea,  tanwttDg  ahowa.— In  11  daana, 

according  to  number  of  attaches:  The  lowest  is  one  peona; 
highest,  100  or  over.  The  rates  range  from  $30  to  $500. 

Agents  for  ndfaoad  and  steanuhip  tidcets.— Repreeenting  one  com- 
pany, $25;  two  companies,  $40;  three  or  more  companies,  $50. 

Peddlers  and  hawkers,  other  than  vendors  of  ice. — On  foot,  $50; 
on  horseback,  $60;  one-horse  vehicle,  $75;  two-horae  vehicle,  $100; 
water  craft,  $200;  peddlers  of  poatay,  eggi^  vsgatehle^  aad  feait 
pay  one-fi^  of  saA  yadod  ttcaaia;  ae  Hiiigw  for  rmMag  am 
produce. 

Hotab  aad  lodging  hooflM.— In  10  clan—,  according  to  the  num- 
ber of  rotnns:  The  lowest,  6  to  9  rooms  (under  6  exempt) ;  the  higji- 
est,  300  or  more.  The  rates  r&n^  from  $40  to  $600.  I^odging 
houses  pay  one-half,  and  boarding  houses  60  per  cent  of  rates  of 
hotels. 

Billiard  tahks,  etc.,  aad  hawing  aOeya,  910  for  oadi  table  or 
alley. 

Soda  water,  mead,  ctmfections,  ete.— In  seven  cksses,  according 

to  gross  sales:  The  lowest  consists  of  those  whoae  gmss  sales  are  less 
than  $2,000,  and  the  highest,  of  those  whose gnp aafas SVe  fllO^OOO 
or  more.   The  rates  range  from  $5  to  $50. 

based  on  gross  annual  receipts  '■"iffay  from  less  than  910^000  to 
$500,000  or  more,  the  rates  ranging  from  $10  to  $150. 

Agencies  for  staawboats,  drays,  trucks,  cabs,  livery  stables,  undw- 
takers,  toll  bridges,  feniai,  stevedores,  and  MHposters. — ^In  IS 
cfanes  haaril  oa  0Mb  assnsl  xaocipta,  liie  luemt  aaioaat  bdng 


TAXATION  AND  REVENUE  SYSTEMS-LOUISIANA. 


m 


m  Umb  1750  and  liw  hiffmi  $20,000  w  Me,  lim  lata*  mngiiig 
■1ISI0SI20. 

ThywkStm,  attamcy^  at  lav,  editofo,  doitfalirk 
.  etc. .  gradetl  the  same  as  in  the  pi 
thofle  rates,  but  never  lees  than  95- 
tbHtaH  fiqsar.— When  groee  receipts  are  $50,000  or  moie,  Bcense 
;  vhen  between  $40,000  and  $50,000,  license  $1,400;  when 
$30,000  and  $40,000,  license  $1,200;  when  between  $20,000 
HtyOQO,  license  $900;  when  between  $10,000  and  $20,000, 
li«tiPeai  |i,fieO  and  $10,000,  Bcenae  flOO;  vImu 
icenae  $S0O.  Only  ono-half  of  above  licenses 
or  vfB0  ai«  soli  cQN^uavely.   Minimum  paneb  or  mu- 

9B00;  one-half  for  iMor  or  wim. 
le  dealers  in  mak  fiquns  coDtaining  len  titan  2  per  cent 
(near  beer),  ahall  pay  an  annual  license  tax,  graduated  as 
c  first  ckBB,  grosB  sales  $10,000,  $100;  second  claas,  gross 
mm  to  IIO^OOO^  «IS  ;  1M  daes,  pom  rnUrn  waOm  9S,000^ 
ivtaO  dealer,  lint  clan,  gross  sales  $5,000  or  more,  $100;  second 
$2,000  to  |S,000,  $75;  tliild  dMB,  gnw  saks  teas 


SelKng  lesB  than  5-gaIlon  Into  ol  aioMic  Bqacm  in  connactiaB 

itli  the  — T  ft  TTrtinl  ■irriiiiil.  imiriir.  nai'iitBr  hiiwiw,  (m  vmi 
,$100. 

conpanies,  when  gross  receipts  am  more  than  $200,000, 
iM,O0O;  from  $150,000  to  $200,000^  Umwe  $7,500;  len  than 


VireigB  corpoistionB.— Banks,  etc.,  2|  per  cent  on  grofls  prafita  of 
nmy  loaned  and  exchanged,  bought,  or  sold,  but  with  a  minimum 
of  $1,001^  but  Htm  miniiiiMni  does  not  apjdy  to  thoee  companies  or 

neiifMl  niaiy  hf  iniMtgaga  ea  ital 
t  companies.  $3  per  $100  of  gross  receipts ;  telephone 
|i  wpoa  each  $1,000  of  gross  receipts;  electric  lig^t  andi 
of  noting  mofeon,  fans,  and  ofter 
on  each  $1,000  of  gross  receipts;  express 
$1,000  of  gross  earning?;  sale  of  coal  oil, 
bemine,  turpentine,  or  other  mineral  oils, 
■dw;  dealm  in  meats,  cured,  Milsd,  HMked, 
«r  canned,  $2  par  tlJQO  of  prcx;eed8k  Thmim  tiffWMBi  lyil  pijtllu 
at  tiie  piincipal  plwe  of  business. 

er  iwlenMd  wodmUm,  etc,  vbo  aiilkit  membeniiip 
I  to  house — in  four  dHm,  according  to  gross  annual  col- 
•:  Hm  lowest  consists  of  those  whose  gross  annual  collections 
and  the  highert,  at  those  whose  gross  annual  col- 
iKtiouB  are  $50,000  or  more.  The  rates  range  firooi  HSU  to 

FS^Is,  rifles,  and  cartridges.— Wholesble  dealers,  gross  receipts, 
iU^OOO  or  more.  $50;  $5,000  to  $10,000,  $35;  under  $5,000,  $25. 

» raoa^pl%  $6^000  ormcMt,  laoO;  $2,800  to  $5,000, 
$2,S00,  $100;  provided  the  forgoing  license  shall  not 
J2  and  JS  csliber  riflfle  and  ^  and      caliber  rilto 


tMckB.-In  cities  of  100,000  or  over,  $2,600;  U  iMm  of 
•0,000  to  100,000,  $1,000;  in  cities  of  25,000  to  50,000,  $500;  in  dtiM 
«f  10,000  to  25,000,  $100;  in  cities  of  lees  than  10,000,  $50. 

l%rtt»p«poaeofcfealiiig»ala«0%ankiBffl^ 
iigasp^riation.  favings  bank,  and  trust  company  shall  be  examined 
iasBeesed  fees  graded  acosding  to  a^rcgate  amount  of  the  entire 
)  of  eac^snclk  corporation  as  foDowB:  Gross  assets  $50,000  or 
$15;  $50,000  to  $100,000,  $25;  $100,000  to  $250,000,  $35; 
000  to  $500,000,  $50;  $500,000  to  $750,000,  $65;  $750,000  to 
SI,O0t,O0O^  $75;  $1,000,000  to  $2,000,000,  $00;  $2,000,000  to  $3,000,000 
flit;  iS,iOt^fOt  to  $t.000,$00,  iliO;  $4,0iO,00t  to  IS^fOI^,  «175; 
$5,000,000  to  $7,500,000,  $200;  $7,500,000  to  $10,000,000,  $250; 
$10,000,000  to  $15,000,000,  $300;  $15,000,000  to  $20,000,000,  $350; 
mjmjmummm  $Mti«f^mOOO,OOT,         auditor  of 

ftind. 

Annual  license  tax  on  the  gross  annual  cutting  or  severing  timber 

,i*fc,tiiaiiiiiii'lia'ii 


1  cent  per  1,000  feet  log  scale;  hardwood  timber,  three-fourths  of  1 
cent  per  1,000  feet;  cutting  staves,  1  cent  per  hundred  bolts;  tele- 
phwieaadtolegHndiprfwandpllii^,  thws  twitlMnif  leentiireadi 
pole  and  piling  and  1  cent  for  each  pile;  extractlag  turpentine  from 
standing  trees,  one-half  of  1  cent  each  year  for  each  cup  or  box. 

Seines  and  other  devices  for  purpose  of  catching  salt  water  shrimp- 
resident? — 60  to  200  fathoms  in  lengtt^  lieense  fee,  $5;  200  to  $00 
fathoms,  $7.50;  over  3(X)  fathoms,  few  every  additional  20  fathoms, 
$1;  nonresidents,  60  to  200  fathoms,  $S0;  over  200  fathoms,  for  each 
additkaai90laikoiiM,$5.  Brocaeds  toba  tamed  into etotofaaawuy 
and  placed  to  credit  of  beard  of  commissioners  fiii  lluipiiltorlkai  flf 
bird,  game,  and  fish.  LioMHe  to  be  issued  by  said  board. 

Ucwnse  to  Ikii,  Mining,  net  190  to  200  fathoma  in  length,  $5;  200 
to  300  fathoms,  $7.50;  over  300  fathoms,  SB  aildtttiiaal  ttoMw  toa 
of  $1  for  each  20  fathoms  over  300  fathoms. 

Mining  companies  pay  on  gross  annual  ou^ut  as  follows:  Oil, 
tiro-flfAs  of  1  oaat  per  banal;  natcnai  gas,  oneflUb  of  1  eent  on 
each  10,000  cobicieet;  sulphur,  2  rents  per  ton;  salt,  one-fifth  of  1 
centperton.  Thaie  mooeyB  to  be  placed  to  credit  of  "cooservati<ui 
ftmd." 

Htmtiiig.— -BaBidentB  hunting  in  their  own  parish  outride  lindti 
of  wards  in  which  domiciled  pay  a  license  fee  of  50  cents;  $3  for  a 
atete-wide  license;  $15  for  nonresident;  $10  for  persons  hunting  for 
paooti 

Wholesale  buying  or  shipping  of  fresh  water  fish. — Residents, 
from  less  than  50  to  more  than  250  barrels  the  license  ranges  from  $5 
to  $30;  nomaridentB,  from  60  to  ttObanefa,  Mcenae  ranges  from  $15 
to  $160.  VoBseL  purchasing  fresh  water  fish. — ^Tonnage  less  than 

5  tons,  $10;  more  than  5  and  not  exceeding  15  tons,  $15;  over  15 
tons,  $20.   Buying  and  selling  of  diamond-lMu:ked  terrapin. — Resi- 

Dogs,  not  more  than  $2  per  head,  the  sum  to  be  paid  to  the  respec- 
tive school  boards  of  the  pariah  in  whidi  liconaca  and  penaltias  ara 
coOectad. 

Fees. — Examination  to  practice  midwifery,  $10.  FlijBician — 
exwminatim fafb $85t  OHtificatofeaf  $1;  leal 
$10. 

Itfaannilianw  tiadm^  fUOin  < 
PubUcaaetiiMMaib  lioMMa  faa  «f  $$5  far  baaail  <f  pobtte  adHot 

fund. 

For  pmpose  of  wajpfot^pg  a  "fire  punrmAan  bnrean,"  tlia  fin 
insurance  companies  doing  buaineas  in  Hm  atate  are  assessed  a  pkh 

portionate  part  of  the  expenses  of  mMTiteining  such  bureau. 

An  honorably  discharged  Confederate  soldiw  may  exercise  any  of 
Iba  iaiiimiagfriyihgtoin  the  pariA  of  his  nMmnn  iHthowt  pay- 

ment  of  the  privil^e  tax  or  license:  Auctioneer,  barber,  Ucyda 
dealer,  contractor,  cotton  weig^ier,  magic  lantern,  feed 


Mvery 


paddler,  nawa  aland,  or 


diant  wben  stock  of  goods  does  not  exceed  $1,000;  peviidad 
doaanot  01m  |>iupa«<jr    mcam  of  $1,000. 


There  is  no  income  tax  in  Loiiisiano. 


1. 

mea%  ud  oqpiolization  ara  ytmUfy  Ihe  Mcoe  lor  pol- 
ish pnipoMB  OS  for  stete. 

2.  Rate— 

Levied  by  the  police  juries,  and  not  to  exceed  10 
mills  on  the  dollar  for  general  purposes,  including 
achoob,  ezoept  in  the  titj  of  New  Orleans  and  parish 
of  Okieono^ 


TAXATION  AND  REVENUE  SYSTEMS— MAINE. 


99 


3.  OdOeeHon^ 

Taxes  for  parishes  are  collected  in  precisely  the  same 
manner  as  state  taxes. 

B.  lOIX  TAXIS. 

Itee  are  no  parish  poll  taxes. 

O.  IHB  miUBBlTAlIOli  TAX. 

The  inheritance  tax  is  distributed  to  the  parishes 
for  the  sole  use  of  the  pviMa  schools. 

D.  OOSrOKATlOir  TAXES. 

Corporation  taxes  take  the  form  of  Ucense  taxes. 
X.  mmxas  tazbb,  uobkos,  axd  nos. 


may  levy  licouia  not  to  exceed  fhoaa  levied  by  the 
state;  except  that  they  are  required  to  levy  a  license  tax  of  not 
leas  than  $500  on  dealers  in  distilled,  alcoholic  or  malt  liquors, 
tmkss  the  sale  of  said  fiqnor  be  fwddbited  by  popular  vote  under 
the  local  option  law;  provided  that  for  dealers  in  malt  and  vinous 
liquors  exclusively  the  license  tax  shall  be  not  more  than  one-half 
of  that  ooQacted  by  the  state  and  also  tbat,  wbera  any  municipality 
in  a  paiiib  levies  a  liquor  license  equal  in  aaoonfe  ta  tiia  pariA 
Hqotr  BcaWBO,  tba  lattK  is  not  collectible. 

MmncapAi.  Bsrsnoili* 

A.  OENEBAL.  PBOFBBTT  TAXHti 

Hie  property  invaded  and  the  methods  of  its  assess- 
ment and  eqnsHwrtioii  ara  pmeisely  the  same  as  for 
state  purposes* 

2.  Rate— 

The  mayor  and  board  of  aldermen  of  every  city, 
town,  and  village  shall  have  power  to  levy  for  general 
rafamis  puposss  not  to  sxeeed  10  nulls;  spedsl  taxes 
for  giving  additional  support  to  public  schools,  Meet- 
ing and  constructing  public  buildings,  bridges,  sewer- 
age work,  etc.;  in  aid  of  public  improvement  or  rail- 
way enterprises  not  to  exceed  5  mills  in  any  one  year 
not  to  exceed  10  years;  and  not  to  exceed  5  mills  to 
pay  interest  on  pubHe  bimds  for  a  period  not  to  exceed 
40  years. 

3.  CkHUeHon— 

lbs  asms  as  for  state  taxes. 


B  AMP  O.  KILL  TAXBS  AXD  TOE  INHKBrrAliCE  TAX. 

Muiucipalities  do  not  ti^aro  in  these  taxes. 

D,  CORFO£ATION  TAX£S. 

Leided  as  fioenses,  ^irfiicli 

E.  mTSINESS  TAXES,  LICENSES,  AND  FEES. 

Municipalities  may  levy  the  same  licenses  as  the 
state,  but  the  rates  may  not  exceed  the  state  rates; 
except  they  may  levy  any  amount  of  license  they 
choose  over  $500  against  dealers  in  distilled,  alcohohc 
or  malt  liquors,  mdess  tibe  sale  of  said  Uquois  be 
profa3»ted  hj  popular  Toto  nnder  the  local  option 
law. 

School  fixYBNUSS, 

Hie  si^wol  funds  consist  of  a  tax  of  not  less  liuui  S 

mills  on  the  dollar,  collected  by  the  police  juries  of 
the  several  parishes  and  boards  of  trustees  and  munici- 
pal councils  of  incorporated  cities  and  towns  (the 
parish  of  Orleans  excepted);  th(^  j)roceeds  of  the  poll 
tax  in  each  parish  and  of  the  inheritance  tax,  interest 
on  puUic  fimds  and  donaticMis;  ihe  localschocd  tsxes, 
and  pidilic  auctioneer's  fee  of  $26;  proceeds  of  dof 
tax;  and  fines  dicived  from  ▼iobtioB  of  game  kws. 

Levee  Districts. 

Laws  for  the  government  of  levoo  districts  authorize  such  districtB 
to  levy  "local  aflBessment  or  forced  contributions ''  to  aid  in  the  con- 
atoiKtioBaiidBMaBteiianeeof  ItfvaeawilUattedktri^  Soaw 

examples  of  these  special  asseasments  are  as  followa:  (I)  An  acreage 
tax  of  2|  cents  on  all  lands  and  $60  per  mile  for  all  taileoadB  situated 
witiun  t&e  district;  and  (2)  25  cents  per  bale  of  cotton,  25  oenta  per 
thousand  pounds  of  sugar,  7^  cents  per  barrel  of  pirup,  5  cents  per 
barrel  of  mola^^8es,  1}  rents  per  sack  of  rough  rice,  and  l  \  cents  on  a 
barrel  of  esculents  produced  iu  ^uch  district  on  lands  subject  to 
tnTTitiffn  under  the  {xoriaoa  of  the  acts.  Iba  act  estaUishitig  a 
levee  district  fixes  these  taxes.  They  varj-  w-idely  among  the 
different  districts  both  iu  rates  and  in  articles  taxed.  The  assess- 
ment or  contxibntion  fint  mentioned  is  spoken  of  in  state  reports  as 
"acreage  tax,"  and  the  second  as  "cotton  and  produce  tax."  These 
taxes  are  collected  by  parish  officials  the  same  3;^  all  other  state 
taxes,  and  by  them  are  returned  to  the  state  treasurer,  by  whoon 
tihey  are  treated  as  state  lavoniwa  in  lair  Ike  krrea  dialiicti 


MAINE.^ 


The  general  |»operty  tax  is  the  chief  feature  of  the 
revenue  system  of  Maine.  It  is  supplemented  by  a 
poll  tax,  a  franchise  and  excise  tax  on  corporations, 
an  inheritance  tax,  and  by  license  fees.  The  adminis- 
tration of  taxes  lies  with  the  towns  and  other  divi- 

^Thia  compilation  is  doived  mainly  from  the  followii^  aources: 
Reviaad  Statutea  of  the  State  of  Maine,  compiled  by  Jobn  Morrill, 
and  saharflted  to  tte  liigMatu>a,JiMHMHry  7,  vm.  eMtod,li».. 

1904. 

The  Session  Laws  to  1911. 

Bepwt  of  the  Maine  Tax  Commission,  Waterviile,  Me., 

MSa  TvmUas  Co.,  IMS. 


sions  of  the  local  government,  but,  as  the  basis  for  the 
apportionment  of  state  and  county  taxes,  the  assess- 
ments made  locally  are  equalized  once  every  two  years 
by  a  state  board. 

"  WM  lands"  ntuated  in  unincorporated  {dieas  are 
valued  by  the  board  of  state  assessors  and  are  subject 
to  state  and  county  taxes.  In  1909  these  wild  lands 
were  organized  into  a  forestry  district  and  a  tax  of 
1^  mills  has  since  been  levied  by  the  state  against  the 
property  in  the  district^  to  be  used  in  protecting  the 
foiasts  fEom  fivBu 


TAXATION  AND  REVENUE  SYSTEMS—MAINE. 


Sk.  S.  No  tax  «t  dtaljr  Aall  be  imposed  without  the  consent  of 


ageimal  rahtttiiMi  Attll  1w  t»lMi  al  1 
Sac.  &  m  texM  nptn.  MM  i 
'iMi%«ff  1M»  ilalv,  All  M 
accndiiiK  to  the  jiwl  ysIim  tlffraof . 
Sbc.  9.  ThpIt^slataradMUMnrliaBy 
tlie  pitver  of 


aumbklOyma. 
by  Mi- 


W  tht  town 

ftiw;  if  lAiB 


P)  The  Unvu  a.-^.' 

detetmine;  the  muBlMr  is  aliiMMt 
I  faib  to  dect  tbMB  officen,  the  I 

pnpilrtiiwi  at  tttWiVQifW] 
to  serve  for  m  taoB  of 
«kcted  eMh  year. 

p)  TftalMMni  ti 
Itm  coartkUe  may  be  tax  collector. 
(3)  Hm  board  of  state  ■swwwon,  consisting  of  three  members 

r  ior  m  tem  of  six  yaara,  cme  being  selected 
'wild  laods, "  baa  supervision 
r  tiw  local  aaMaMia,  acta  as  a  board  of  equaHatioa,  I 
I  Into    to  Ifca  luatiaii  of  offpotatioiia. 


ally,  under  oath,  the  aggregate  of  polls,  the  land  value,  the  valuation 
of  bwildingB  and  all  other  impcovements,  aad  tiM  valuation  of  each 
cikai  of  property  aanwd  in  tkair  mapiicliYw  towna^  ain  Ika  total 


the  town  has  voted  to  affix  a  value  for  taxation  purposes, 
in  deiault  thereof  the  board  of  state  assessors  may,  in  its  dis- 
h$  mimtSttm  «f  ttw  aalil 
to  UxatlH,  in  lha  toiim.w  fa.  < 


TkiB  pnonl  piipt  l|  las.  ii,.  '■tricky  spetiEii^  m 
town  or  local  tax,  the  state  «im1  iMNUitj  taxes  being 
apportioned  among  the  towns  once  every  two  years 
to  be  raised  on  polls  and  estates  in  such  manner  as 
I  akaU  pnmde.  But  there  are  so  many  rego- 
ttBd  pmiiing  liie  aaiioii  of  tlw 
iildali  an  inTolred  in  tiia  appwtioiiiiMitt 
'■ff  lbs  alaia  'tasua  and  dMiniBil  to  aawifa  imilafiiiifev. 
ttal  liiere  is  no  serious  impropriety,  and  a  numbar  of 

verenues. 

«ffty  wiliii  Urn  atate,  all  pMonal  pwqwirtj  of  ioliab- 
111  of  tlio  state,  and  all  penonal  pmpmtj  of  per- 
mit inhabitants  of  the  state  posacsBsd  or  aitiiiitMl 
In  the  state  are  subject  to  taxation. 

(\)  Real  estate,  {c»  purpoace  oi  taxation,  includes  all  lands  in 
the  slate,  t  >geUwr  with  tha  water  power,  shtwe  priviicigee  and 


rights,  forest  and  mineral  deposits  appartrfaiag  titaMla^  iai  all 
buiktiiiga  erected  on  or  affixed  to  the  same. 

AH  townships  and  tracts  of  land,  the  fee  of  irtiich  passed  Craai 
the  state  since  the  yaar  UW^  and  all  interest  in  timber  upon  public 
lands  derived  by  permits  granted  before  the  separation  of  Maine 
from  Maaaachusetts;  interest  and  improvements  on  laud  the  fee  of 
vUdi  ii  fa  tiM  alate,  and  iatanrt  by  contract  or  otbarwiw  la  kad 
taxation,  are  taxable.  The  buildings  of  every  rail- 
r,  whether  within  or  without  the  located  right  of  way, 
aad  ha  laadi  aai  isctaraa  oolride  of  ita  located  right  of  way  an 
subject  to  tiTOliiniii  as  "nonresident  land."  Land  mortgaged  ii 
taxed  to  the  parson  fa  poasearion.  The  loan  is  not  taxable  to  the 
mortgagee,  and  the  laadiaoonadered  as  that  (rf  the  mortgagor  until 
the  mortgagee  takaa  poanHtoa. 

(2)  Personal  property,  for  purposes  of  taxation,  includes  all 
goods,  chat. tela,  money,  and  efiecta  within  the  state  or  belonging 
tomridemliof  ^alato;*!!  rtmth,  atkiNMoriknad;allobligadoaa 
lor  money  or  oHMr  property;  money  at  intefMli  and  debts  due  fa 
•aceai  of  tboaa  owad;  all  public  atocka  and  aawnWea;  all  sharea  fa 
noneyed  and  other  cciqwratlona  withfa  or  without  the  sUte;  all 
annuitiea  pigfaMB  to  the  penon  to  be  ttmaA  whm  Hm  vifiM  ef 
such  annuity  is  not  taxed  in  this  state. 

Stock  in  manufacturing  corporations  and  of  real  estate  corpora- 
lloae  k  aat  tand,  bat  tbe  MMtan  kadi^  aad  otiMr  property  of 
tbe  corporations  are  taxed  tn  the  corporations.  Sailing  vessels  and 
kaqgea  other  than  steam  baigea,  registered  or  enrolled  under  lawi 
of  Ifaitod  8m«  «  aay  foRign  goveiBBMnt  and  owaed  iHioIljr 
or  partly  by  faUbilaali  of  tke  atate,  are  assessed  at  a  value  «ftW 
a  ton  fTfom  tonnage  when  new,iadat>ifaBfctoachyaarl»1Wi^ 
teen  years;  thereafter  at  $3. 

YfiliMilfco^poiotrfhtoHiaoKtoBtof4Sporcoator»wof 
the  odybtel  order,  are  taxed  at  the  same  rate  as  vessels  of  one-half 
thoir  age;  tfaoae  rebuilt  or  repaired  by  expenditures  of  25  per  cent 
but  koi  Ohb  40  par  ooak  of  orifbud  coat,  are  taxed  at  the  rate  of 
vessels  of  ivt>«igjMk)  liNir  aga.  Wiiak  iiaa 

steam  bargee. 

(3)  Exemptions. — ^The  property  of  benevolent  and  cl 
atUntioaB  fauapialad  fa  Ifafae;  panooaity  of  a 
sdentifie  faatitntions  together  with  surh  realty  as  is  occupied  for 
their  owa  pnipooee  or  as  residences  of  officers;  the  personalty  of 
fadkaa;  eoUagoa,  witUa,caitda  Maaitatioiia;  booaelMM  fandtme 
to  the  value  of  $200;  wearing  apparel;  feurming  utensils,  mechanicif 
necessary  tools,  and  musical  instruments  to  the  value  of  (50  per 
family;  churchea,  cflmetoies,  parsonages  to  the  value  of  16,000,  and 
panuMl  popwty  of  Mllikaa  —iilaHnai  to  the  -vafae  of  98,000; 
mules,  horses,  neat  cattle,  swine,  and  sheep,  less  than  6  months  old; 
produce  fa  hands  oi  jcoducw;  oatatea  of  poor  poaons;  the  works  of 
wmy  walar  ooaqMuiy  wMdi  fanMMa  water  for  fina  ilea  of  charge; 
planted  foreota  lev  twenty  years;  nunes  of  metal  for  tea  years;  all 
poultry  and  eggs;  all  bonds  issued  after  February  1,  1909.  by  the 
state  or  any  county,  mimidpaiity,  village  corporation  or  water 
dkylct  ^oMfa;  ail  Iomm  ef  aoaqr  aade  by  aay  fadhridoal  or 
corporation  and  aaC'lliad  by  mortga^  on  real  estate  dtaated  within 
the  atate.  The  flaanl  exemptions  of  public  paoptjr  tffiy  fa 


i.  iiioniwiiiil. — The  assessment  made  up  by  tilt 
town  aasessofs  and  oqualized  by  the  state  board  of 
assessors  remains  the  basis  of  state  and  county  taxes 
for  two  years.  The  assessment  refers  to  the  1st  of 
April.  Personal  property  is  assessed  where  the  owner 
firsB,  with  oertain  ezoeptions,  as  of  property  used  in 
osrtsin  Undi  of  bwiiMsSy  nAidl  is 
sitnatad. 


AiBMig  peracmal  ptopaity  SMaNd  idiere  located  are  all  portable 

sawmills,  and  logs  to  be  manufectured  by  them,  and  lumber  that 
has  been  manufactured  by  them.   All  personal  property  employed 


TAXATION  AND  REVENUE  SYSTEMS— MAINE. 


101 


in  trade,  in  the  erection  of  buildings  or  vessels,  or  in  the  mechanic 
arts  shall  be  taxed  in  the  town  where  so  employed  provided  that 
the  owner,  servant,  subcoutiadXHr,  or  agent  so  allying  it  occ^ies 
any  store,  storebooae,  shop,  mill,  wharf,  landing  ^ao^  or  A^fud 
therein,  for  the  piupoee  of  such  employment. 

Personal  property  within  the  state,  the  owner  being  a  nomesident 
ef  ^itetoor  boilV  voknown,  is  taxed  where  located  to  the  owner,  if 
known,  or  to  the  pos-sespor,  if  the  owner  is  unknown.  Exceptions 
are  vessels  built  (other  than  pleasure  vessels  or  boats),  all  vessels 
undergoing  repair  or  m  proooii  of  eenalniotkB,  aad  all  hides  which 
are  sent  fatoi  beliV  laaaed  wilkfa,  aad  to  be  Mtaned  eat  of  the 

atate. 

Taxpayers  are  notified  by  general  notice  to  bring  fa  a  IM  of  tbeir 
pRopaKy  aad  oiay  be  required  to  swear  thereto.  Failure  to  render 
a  list  bars  all  right  to  abatement  and  appeal  unless  the  omisraon  is 
explafaed  and  the  list  rendered  at  the  time  of  seeking  the  abat«nent. 

**yfffH^UaA-  Ma—MBadbyfljeceantycoMhriflmwiorcounty 
taxation,  and  by  the  legislature,  upon  the  recommendation  of  the 
board  of  state  assessors,  for  state  taxes;  timber  and  grass  on  reserved 
hinds  (i.  e.,  public  school  fund  lands)  are  taxed  fa  tfieiaaie  way. 

<f^  aal^B•,  aBOunt,  and  value  of  the  teal  and  personal  estate 
liable  to  taxation  is  determined  by  the  assessor,  from  the  lists 
furnished  him  by  the  taxpayers  and  from  such  other  information 
aa  he  may  poMoaa  or  eaeare.  Begfaafa*  with  1911,  the  aaBenors 
aie  leqoiied  to  "estimate  and  record  "  separately  the  lead  Yatoe 
exdurive  of  buildings  of  each  parcel  of  real  estate. 

Debta  owed  may  be  deducted  fawi  debta  due. 

OwpwartflBO.  ooBoept  fortafa  daaaee  idiich  pay  special  or  exdse 
taxes  in  Ueu  of  property  taaoa,  «M  geaowlly  taxed  fa  the  oaaie 
qittnn«r  individuals. 

StocfcB  of  aay  baak  or  otfaor  oorpontioB  held  by  penMna  oat  of 
the  atate,  except  <A  naattlMltlllfag  and  real  estate  corporations,  are 
assessed  in  the  town  in  idiich  the  bank  or  corporation  transacts  its 
buainesB.  The  town  has  a  lien  on  the  atocka  and  aH  divid^ds 
tiientm  vntU  the  tax  and  costs  of  collection  are  paid.  Stocks  of 
domestic  and  national  banks  are  taxed  to  the  owners  where  they 
reside,  if  residents  of  the  state.    (See  state  revenues,  d,  below.) 

c.  Equalization. — The  valuation  of  real  and  personal 
property  on  which  the  state  and  county  taxes  are 
apportioned  and  levied  in  eadk  town  and  unorganized 
toirndup  is  finally  find  by  tha  boacd  <tf  state  aaseBsors, 
who  oonstitute  a  state  board  of  equi^aation.  This 
equalization  does  not  affect  the  rolls  as  used  for  local 
taxation,  it  relates  solely  to  the  apportionmeat  of  state 
and  county  taxes. 

The  assessors  shall  abate  $5  from  the  tax  of  any 
inhabitant  who  constniets  and  in  repair  during 
thft  ytar  a  watering  tioof^  banda  the  highway  well 
saf^fied  with  water,  if  such  trough  be  two  feet  or 
more  above  the  level  of  the  ground  and  easily  accessible 
for  horses  and  carriages,  if  in  the  opinion  of  the  asses- 
sors such  watering  trough  serves  as  a  public  conven- 
ience. Any  town  at  its  annual  meeting  may  authorize 
its  asseasofs  to  abate  not  exceeding  $a  of  the  tax  of 
any  peia(m  upon  proof  that  he  has  owned  aad  used 
«m  the  ways  that  year  eaiC  wheob  ha^ng  fettoes  not 
less  than  6  inches  wide. 

The  state  board  makes  an  official  visit  to  each  county 
in  the  state  at  least  once  in  every  two  years  and  per- 
sonally examines  the  town  assessors.  They  equalize 
the  assessment  list  of  each  town  in  aooordaoce  with 
the  full  mailBBt  Tthie  of  the  property.  There  is  no 
aHiiifiiithiii.  ee  eaUedi  helweea  iadividtBak;  this  is 


accomplished  by  abatements  made  by  the  assessors 
after  the  taxes  have  been  levied.  The  applicant  may 
appeal  to  the  county  commissioners  or  to  the  supreme 
judicial  court  <d  the  oounty  when  aa  abatement  is 
refused  by  the  aoseoDor.  The  stote  board  may ,  withm 
one  year  from  the  assessment,  if  justice  requires,  make 
an  abatement  of  any  state,  county,  or  forestiy  district 
taxes. 

2.  Ra  te— 

The  rate  for  state  purposes  is  determined  eadi  year 
on  the  basis  of  the  amounts  needed  to  meet  the  apj^o- 

priations  made  by  the  legisfature,  and  the  sum  to  be 
raised  at  such  rate  is  apportioned  among  the  several 
towns  and  "wild  lands"  properties  by  the  board  of 
state  assessors,  and  such  apportionment  is  ratified  by 
the  legislature.  The  treasurer  of  the  state  then  sends 
waxraote  to  the  mayor  and  aldeimen,  sdectmen,  ixt 
ssseesom  <d  eadi  city,  town,  or  pianfatiwii  so  taxed, 
requiring  them  forthwith  to  levy  the  sum  apportioned 
to  their  town  or  place,  and  to  commit  their  levy  to 
the  constable  or  collector  for  collection. 

A  tax  of  1^  mills  per  dollar  is  assessed  aimuaily  to 
support  schook. 

3.  CoOeeHon— 

la  general,  all  taxes,  stele  aad  local,  except  excise 
taxes  and  those  on  corporations  and  wild  lands,  are 
collected  by  the  collectors  or  constables  of  the  several 
towns  and  paid  by  them  to  the  town  treasurers  who, 
upon  demand  made  by  warrant,  remit  the  town's  pro- 
portion of  the  state  tax  to  the  state  treasurer.  The 
state  treasurer  issues  his  waoaats  within  the  month 
presoibed  spedally  by  statute  each  year;  when  sudi 
state  tax  assessed  agunst  any  city,  town,  or  planta- 
tion remains  unpaid,  these  delinquent  subdivisions  are 
precluded  from  drawing  any  scliool  funds  set  apart 
for  such  city,  town,  or  plantation  so  long  as  same 
remains  unpaid,  and,  if  the  apportioameats  are  uni- 
paJdaOdaysafterthe  timeat which  theybeoome  due,  he 
may  require  the  sheriff  of  the  county  to  levy,  by  dis^ 
tress  and  sale,  upon  the  real  and  personal  property  of 
any  of  the  inhabitants  of  the  town. 

The  collectors  are  subject  to  imprisonment  for  fail- 
ure to  make  the  cdleeticMis  and  if  any  person  w 
fuses  to  pay  his  tax,  the  ootteeton  nuty  distnia  aay 
of  his  goods  and  chattels,  not  exonpt  from  debt,  or, 
if  for  12  days  after  demand,  a  person  neglects  or 
refuses  to  pay  a  tax,  or  to  show  sufficient  goods  and 
chattels  to  pay  it,  the  officers  may  commit  liim  to  jail. 
Persons  imprisoned  for  nonpayment  of  taxes  or  ofliceni 
for  faflwe  to  collect  taxes  are  treated  as  poor  debtors. 

Liens  to  secure  the  payment  of  taxes  on  real  estate 
attach  as  of  April  1 ,  take  precedence  of  all  other  claims 
and  interest,  and  continue  until  the  taxes  are  paid. 
Such  liens  may  be  enforced  by  actiou  as  for  debt  and 
the  real  estate  may  be  attached  and  sold  on  execution 
iflsoed  ia  such  aetioa. 

If  any  tax  assessed  on  resl  esiiio  remains  unpaid  on 
the  fint  Ifoad^y  ia  February  in  the  year  succeeding 


lit 


TAXATION  AND  REVENUE  SYSTEMS— MAINE. 


1,  Hm  eoUMliMr 


lbs  jwar  in  wluch  Hit  tax  vm 
mar  soil  at  public  aaetioii  ai 
necessary  to  pay  the  tax. 

Hmre  is  no  fixed  penalty  for  delinquency  in  taxes, 
l«l  iotmsi  ai  1  per  oeni  fll^^iiontli  may  be  added 
aHir 'lia  tuna  iaed  by  tovna  lor  paymaiKi  M  HM'  town 


after  the  assessor  has  tnmad  Hfiflr  lua  original 

assessmont  roll  to  the  town  collector,  he  desires  to  add 
Mher  property  to  tho  roll,  whothor  such  property  was 
oniitSied  by  mistake  or  otherwise,  he  may  send  to  the 
a  supplemental  invoice  and  valuation.  The 
m  liMfiM^n  leqnivad  to  eoBael  ik»  sufpla- 
amiMuili,  topfHW'  viii  Uia  "Origiiial  .amounts, 
•otwitbstanding  that  by  sucii  BOpi^liiiient  the  whola 
tmount  may  considerably  exceed  the  sum  to  be  as- 
iiised  or  alter  the  proportion  of  tax  allowed  by  (local) 
llMr  to  bo  assessed  on  the  polls. 

Wanaats  for  state  taxes  on  wild  land  ptowtatlciiw  (i.  e.,  mmiei- 
wmtk  pofmlatiBn  aad  viHi  limiited  mmiiciiMl  ptrmm) 
thflnaf  ,  and  thetie  taxes  are  levied 
■  county  and  municipal  taxes  and  are  collected  by 

tfwcnIlMtan  elected  by  the  plantaticms  or  appointed  by  the  aasea- 
wmm.  Stale  taxes  aiidcxNmt]rtaa«B<»  wild  lands  in  unincorponrtad 
flarpts  and  on  timber  and  giaa  m  waived  lands  are  paid  directly 
la  tlie  state  trcasuier,  after  advHtlaHBMiit  of  the  amount.  Similar 
iwwia  agB"— t  to  Urn  •awnieipii  bUcimw  af  tiia  artaaiaed 
r :  :  i  n  r  he  Maine  forestry  district.  Owners  ci  land?  in  un( 
towushipe  are  also  liable  to  pay  state,  county,  and  forestry 
•■MS  to  tile  state  tieasurer  upon  demand  made  to  tlie 
wgmt  by  leliw  at  kit  unal  iMst-eOce  address. 

The  timber  and  jErra??  on  the  reserved  lands  shall  be  held  to  the 
iMe  for  tiie  payment  of  such  state,  county,  and  forestry  district 
lawaa— ad'iiiiMl'^ai'wMfc  intBewt  at.  tiia  ile  at' »  pr  cgait  a 

B.  POLL  TAXMM. 


or 


^flll^  jj^jPOdDL  iKsflKi3Kl  199^  HIMSMHB^6HEI^C9^^t  ^^K3ll|||pNCMIift  ^ffP^^f^jfl^^^  UMflik^GI^  TUQi)KtH^Kll9^l|||Kl||^^ 

above  the  age  of  21  yeaiSi  whether  a  citizen 
I  United  States  or  an  alien.  Indians,  persons  un- 
Ar  guardians,  ^ed,  infirm,  blind,  and  poor  persons. 
Civil  War  veterans,  all  soldiers  and  sailors  receiving 
pmiiini,  atndenii.  wimm  hmmm  'Ism  nutricto'  tiie 
•ad  aol^ns  of  the  United  Stalea  are  esMipl. 
TliepQil  toz  is  not  to  exceed  13  and  is  to  be  not  less 
p.  It  is  asBessed  on  eadi  taxable  person  in  the 
I  vriiere  he  resides  on  April  1 .  The  assessors  assess 
on  tozable  polls  such  pai  t  of  the  whole  sum  to  be  raised 
for  all  state,  county,  town,  plantation,  parish,  or  so- 
dbi>y  toxna  aa  tliey  deem  eipedienl.  Tkm  ntadm  of 
•ndi  taaraa  is  mmmmd  on  estates.  In  praotice,  there- 
§on,  tlie  p«ill.  tos  mmwm  wMy  to'      beotit.  el  the' 


death  of  the  grantor,  to  any  penon,  in  tmtl  or  oth»- 
wise,  is  subject  to  an  inheritoiiee  tax  for  the  use  of  the 
state.  An  exception  is  where  the  property  is  trans- 
ferred to  or  for  the  use  of  any  educational,  charitable, 
religious,  or  benevolent  institution  in  the  state,  the 
property  of  which  k  by  law  esenpl  from  taxation, 
llie  rate  of  the  tax  and  exmq»tioaa  are  aa  IoIoiwb: 

(1)  Ttapttlgr  of  tlie  vahie  of  llO.OOOtranafened  toortettMna 
of  a  haibaad,  wife,  father,  mother,  child,  adopted  ddU,  or  adop- 
tive parent,  and  $5(X)  tranirferrfd  to  otlior  linoal  ancestor,  other 
lineal  descendant,  the  wife  or  widow  of  a  son  or  the  husband  of  a 

erty  transferred  exceeds  in  value  the  exemptions  and  does  not 
exceed  $60,000,  the  rate  is  1  per  cent;  if  in  exceos  of  $50,000  and 
not  asoie  tian  $100,000, 1^  per  cent,  and  above  $100,000,  2  per  cent. 

(2)  Propeflif  elttavdaaef  $600  trii  iiifaf wd  to  ot  for  the  use  oi 

a  brother,  sister,  uncle,  aunt,  nephew,  niece,  or  cousin  of  a  decedent 
is  exonpt.  The  rate  for  peraona  of  this  class  is,  on  property  not  to 


4J  per  cent;  over  $100,000.  5  per  cent. 

(3)  Property  of  the  value  of  $500  transferred  to  or  for  the  use  of 
aay  othen  than  the  above  is  exempt.  Rate,  property  not  exoeed- 
iaf  iM»»000,  S  par  eeat;  oirm^  $60,000  aad  not  MM  An  tM$y$i$^  • 
par  cent;  alMmi  $100,000, 7  pa 


C.  TBS  INHBSITANCB  TAX. 

Afl  jnoperty  tranafeifed  hj  will,  by  the  intestate 
laws  of  the  state,  hy  allowance  of  a  judge  of  probate 
to  a  widow  or  child,  by  deed,  grant,  sale,  or  gift,  ex- 
cept in  cases  of  a  bona  fide  purchase  for  full  consid- 
ermtion  in  money  or  money's  worth,  made  or  intended 
to'  tahie  effect  in  wofatttitM.  or  eiiii||iiMDi  alter  the 


Property  of  a  deceiaed  resident  of  Maine  ^diich 
is  subject  to  inheritance  taxation  in  another  state  it 
not  taxable  in  Maine,  provided  such  tax  has  been 
paid,  unless  the  rate  in  the  other  state  is  less  than 
that  in  Maine,  in  which  case  it  is  taxable  in  Maine, 
at  the  eocceaa  of  the  ahove  Maine  latea  ovir  the  other 
latea.  lihewiM  property  of  m  nuBfuidMil  deeedcnt 
which  ii  within  the  jurisdiction  of  the  state  at  the 
time  of  death,  if  such  property  is  subject  to  inherit- 
ance taxation  in  the  state  wherein  deceased  resided, 
is  taxable  in  Maine  only  at  the  excess,  if  any,  of  the 
Maine  mUm  over  the  rates  in  the  other  state. 

D.  otmmmLAmm  tazbi. 

Corporations  are,  in  general,  subject  to  the  gSDflnl 
property  tax  for  state  and  local  purposes. 

Domestic  corporations  pay  an  annual  franchise  tax 
at  the  fdhnrii^  ratee: 

If  authorized  capital  is  less  than  $50,000,  $5;  $50,000  to  $200,000, 
$1$;  $aS$^t$$  to  fBa»,«M,       $800,000  to  $1,000,00$^  $7»;  aad  m 

each  additional  $1,000,000  or  fraction  thereof,  $50. 

Railroads  pay  an  annual  excise  tax  based  upon  the  gross  receipts 
from  tiaagpaHalieii.  Tbe  taz  fa  tmnuA  by  the  itat*  baud  ol  aa- 
sessdis  upon  the  basis  of  returns  made  to  the  railroad  commissicm. 
Gross  receipts  are  defined  as  tlie  average  receipts  per  mile  for  the 
entire  system  multiplied  by  the  number  of  miles  in  the  state.  The 
nlM  aM:  Oa  poaiieceiptB  1m  than  $1,600  per  mile,  onOilialf  ok  1 
per  cent;  on  gross  receipts  from  $1,500  to  $1,900  per  mile,  three- 
fourths  of  1  per  cent;  and  for  each  additional  $400  or  part  thereof, 
of  1  per  cent  additional  up  to  5  J  per  cent;  butiactMel 
railroads  qpemted  whwivdy  fta  ftjjghlliMiMaia— iataiiSp<t 
cent. 

The  tax  is  not  entirely  a  state  tax,  as  eadfc  city  or  town  in  whidl 
aay  atotft  iB  tte  laifaoada  is  held  is  entitled  to  an  aoMmnt  eqod  to 
1  per  cent  on  the  value  of  such  stoc  k  as  determined  by  the  state 
board  of  aMoeors;  provided,  the  total  receipts  from  this  source  aie 
ntficient  to  cover  eocli  paymenti.  Tke  tax  is  payable  ia  tin» 


TAXATION  AND  REVENUE  gYSTEIIS— MAINE. 


103 


iHlahMnts,  one-bali  on  July  1  and  one-half  on  October  1,  and  is 
collected  by  the  state  treasurer.  The  "excise  tax,"  together  with 
tiie  Bunddpal  tax  on  all  buildings  and  (m  land  and  fixtures  outside 
the  right  of  way,  aie  in  Bea  «f  aU  other  iaam  am  the  pcopeity  or  tbe 
capital  stock. 

Street  lailioada  an  taiable  as  o&er  laflfoads,  bat  tbe  lates  are: 
On  av«a«e  gnas  receipts  ai  $1,000  per  mile  or  less,  one-fourth  of 

1  per  cent,  and  for  every  increase  of  $1,000  per  mile  or  part  thereof, 
one-fourth  of  1  per  cent  additinnal,  provided  that  the  late  *all  in 
ae  ease  eaoeed  4  per  call 

Sleeping  car  and  other  car  companies  charging  extra  fares  pay  an 
excise  tax  of  6  per  cent  of  the  gross  receipts  from  busiuess  done 
whoUy  witiiin  the  state  itt  Bea  el  all  oAee  tttea  «a  ciw  and  eqpi^ 

Telegraph  and  telephone  companies  are  required  to  pay  into  the 
state  treasury  an  annual  excise  tax  on  gross  receipts  collected  within 
Iba  slate  at  tiie  fattowfag  lataK  Wtm  the  gross  recdpts  exceed 
11,000  and  do  not  exceed  $5,000,  IJ  per  cent;  when  the  groes  receipts 
exceed  $5,000  and  do  not  exceed  $10,000,  li  per  cent;  when  the 
poaa  raceipte  exceed  $10,000  and  do  noteaKsaed  f»,O00, 1}  per  cent; 
lAea  tiie  gnm  receipts  exceed  $20,000  aad  do  not  exceed  $40,000, 

2  per  cent;  and  for  each  additional  $20,000,  one-fourth  of  1  per  cent 
up  to  a  w^iTTiiim  of  6  per  cent.  The  tax  must  be  paid  by  Septem- 
ber 1  and  is  a  lien  on  tiks  property  and  franchises.  Each  town  in 
which  any  stockholder  or  partner  roridos  receives  from  the  amount 
paid  into  the  state  treasury  an  amount  equal  to  1  per  cent  of  the  value 
of  tiie  stock  OTtittres  there  held  as  determined  by  the  board  of  stste 
assessors,  but  the  total  so  paid  ever  must  not  exceed  the  receipts  of 
the  state.  For  telephone  companies  this  tax  is  in  lieu  of  all  other 
taxes  except  those  on  real  estate  and  on  personal  property  not  essen- 
tial to  tiie  boriaess,  ivhidi  are  taxed  as  propsfgrfsnenlly  is  taxed. 

Telegraph  companies  pay  an  ad  valorem  tax  of  2^  per  cent  on  all 
property  located  within  the  state.  This  tax  is  assessed  by  the  state 
asseesoisbyMay  1  annually,  and  is  due  on  Septendberl.  Payment 
is  made  into  the  state  treasury.  This  tax  is  in  place  of  all  state  or 
municipal  taxation  on  any  of  the  telegraph  property  or  on  any  of 
the  shares  of  the  telegraph  corporations  or  associations. 

Sxpiem  oenpaaies  pay  an  excise  tax  erf  4  per  cent  of  the  gross 
jeceipta  of  business  done  in  the  state  for  the  year  ending  April  1. 
Business  done  in  the  state  includes  a  proportional  part  of  all  express 
«anii«  into  or  g(ni«  out  of  the  state,  but  not  goods  ia  tmastt  thraoi^ 
slate.  This  tax  must  be  paid  by  September  1  and  is  in  place  of 
all  local  taxation,  except  that  real  estate  owned  by  such  coipoiations 
is  taxed  in  the  municipality  wbeie  rftoated. 

DoBMlic  Hie  iwiiawre  eompanies  are  taxed  at  the  rate  of  2  per 
cent  upon  all  premiums  received  from  residents  of  the  state  after 
deducting  all  dividends  paid  to  policyholders  in  the  state.  They 
also  pay  a  lax  of  onelialf  ol  1  per  cent  a  ymt  en  tiie  surplus  titer 
deducting  the  value  of  the  real  estate  in  this  iMte,  Wbkh  is  tiSed 
by  the  municipality  in  which  it  is  situated. 

All  other  insurance  companies,  sm^ty  companies,  and  credit  and 
title  insurance  companies  pay  an  annual  tax  upon  all  premiums 
received  on  contracts  made  in  the  state,  at  the  rate  of  per  cent  a 
year.  The  tax  is  computed  on  the  net  amount  of  premiums  actually 
neei'ved.  SVaelgn  insomaoe  eompanies  bum*  pay  the  same  tax  as 
titsir  home  state  imposes  on  Maine  insvnaee  campaaiaii  doing 
b^««—  there  if  greater  than  the  above. 

Bxonpt  from  this  tax  are  ptendnms  or  asseannents  on  polides 
issaed  on  htm  property. 

Insurance  agents  may  be  licensed  by  the  insurance  commissioner 
to  write  insurance  for  foreign  companies  not  authorized  to  do  busi- 
aem  in  the  state  if  tbe  agent  submits  an  affidavit  that  he  is  unable 
to  procure  in  companies  authorized  to  do  businees  in  the  state  the 
amount  of  insurance  necessary  to  protect  any  giyen  property. 
Agents  thus  licensed  pay  2  per  cent>of  the  gross  presaimns  of  tiie 
pm^f^^  year  lem  retam  premiiima  lor  that  year. 

If  one  insures  property  with  an  imauthorized  company  and  the 
insurance  is  not  written  by  a  special  authorized  agent  as  above,  then 
the  insured  must  rttnrh    Ihir  «ht— »^  ^wwHwinAmm'  ^tmmtmt 


imder  oath  of  the  entire  transaction  and  pay  to  the  treasurer  a  tax 
of  5  per  cent  of  tiw  cost  ol  iadomalty  or  of  the  gram  premium. 

Savings  banks  incorporated  Ui  the  state  are  taxed  upon  their  .sev- 
eral franchises,  assessed  by  the  board  of  state  asseaaors.  From  the 
average  amoimt  of  deposits,  resorve  fond,  awl  midivided  profits 
there  is  deducted  an  amount  equal  to  the  value  of  the  United  States 
bonds,  all  bonds  issued  after  February  1, 1909,  by  the  sUte  of  Maine, 
or  any  county,  municipality,  village  corporation,  or  water  district 
tiieniA,  tbe  shares  of  corpotaiian  stodDS,  aach  as  are  by  the  law 
of  this  state  free  from  taxation  to  the  stockholdor?,  and  the  assessed 
value  of  the  real  estate  owned  by  the  bank  and  two-fifths  of  the  value 
of  such  other  assets  as  are  invested  in  tiia  slate.  The  Afferenoe  ia 
conadmed  the  value  of  tbe  franchise.  Upon  the  value  ai  the  frsa- 
chises  80  ascertained  the  board  of  state  assessors  assesses  an  annual 
tax  of  five-eighths  of  1  per  cent.  One-half  shall  be  assessed  on  <x 
before  tiie  IStii  of  June  and  <Hie4ialf  on  or  before  tiw  Ifitii  <rf  Decem- 
ber, and  payable  semiannually  within  10  days  after  said  dates.  All 
deposits  in  savings  banks  are  exempt  from  municipal  taxation  to  the 
bank  or  to  the  depositor,  but  reel  estate  owned  by  the  bank  and 
not  held  as  collateral  security  may  be  taxed  by  the  town  in  whiell 
it  is  located.  Half  the  pmceeda  of  the  savings  bank  taxfoesiala 
the  school  fund. 

Loan  and  boildiag  aandations  pay  a  lax  d  on»iomtit  of  1  per 
cent  a  year  on  the  amount  of  the  monthly  capital  dues  paid  in  by 
stockholders.  It  is  assessed  and  payable  semiannually.  Capital 
dues  are  excluded  from  municipal  taxation  to  (he  corporation  or  to 
tiie  shareholder,  but  real  estate  not  held  as  coHateml  memltf  ii 
taxable  by  the  town  in  which  it  is  located. 

The  outstanding  loans  of  these  associations  other  than  loans  made 
on  the  security  of  rsal  estate  of  shares  ol  the  aandation  are  reported 
twice  yeariy  to  the  board  of  state  assessors.  The  association  pays 
each  year  one-half  of  1  par  cent  on  the  average  of  the  semiannual 
amoimts  so  returned. 

BnoM^ies  or  agencies  of  foreign  banking  companies  not  national 
pay  a  tax  of  three-fourths  of  1  per  cent  a  year  on  the  amount  of  busi- 
ness done  in  tbe  state.  This  is  computed  by  taking  tbe  daily  aver^ 
age  for  eadimoatholarixmantiM^  period  of  aUBMneysoutslMdiag 
upon  loans  a"d  employed  in  the  business  and  then  dividing  the 
aggregate  of  such  monthly  avenges  by  the  number  of  months  cov- 
ered. The  tax  so  aaixitained  is  paid  to  tim  atats  Uiasmoi  asnii- 
annually. 

Every  domestic  trust  and  banking  company  pays  a  tax  of  one- 
half  of  1  per  cent  on  the  average  amoun  t  of  interest  and  time  deposits 
aseeitained  by  six  ttontiMP  period  Hie  vafaw  of  United  Statea 
bonds  and  shares  of  stocks  free  from  taxation  to  stockholders  la 
deducted.   One-half  is  appropriated  to  the  common  schools. 

All  such  deposita  are  excluded  from  municipal  taxation  to  the 
compeay  or  tim  depositor. 

In  case  any  corporation  fails  to  make  returns  required,  the  board 
of  state  asseesors  may  make  such  assessment  as  it  thinks  just.  Cor> 
ponrtiontaxee,  witiiialerBStatlOperoeni;  aoMkybesseovendiaaa 
aetioa  el  debt  in  the  aaaa  ol  tke  state. 

The  following  taxee  ace  aimual  iinleas  otherwiae 
stated: 

Itinenntveadflia,  $»,  eoDeebedby  tiheseesstsry  of  irtate;residant 
guides,  fl;  nonresident  guides,  $20,  to  commissioners  of  inland  fish- 
eries and  game.  Undertakers,  $1  for  registmtion,  $5  for  examine^ 
tion;  dentists,  $20  for  examination;  physicians  aad  sugeons,  $10 
for  examination;  goods  sold  at  aaetion  for  benefit  of  parties  residing 
out  of  the  state,  2  J  per  cent  of  gross  sales  ;  restaurants  and  hoteb,  $1; 
bowling  aUeys,  billiard  tables,  etc.,  $10;  auctioneers,  $2;  automo- 
biles and  ether  motor  vdddes  pay  a  lioense  rsnging  from  $3  to  «I5» 
depending  on  the  horsepower;  hawkers  and  peddlers,  in  towns  of 
of  not  over  1,000  inhabitants,  $3;  for  towns  of  from  1,000  to  2,000 
inhabitants,  $6;  for  ev^  1,000  over  2,000  iahahitants,  |2;  ia  no 
'  eaie«v«r'9a0.  TIs hnatdiat. imiiaHitriiiied. farBign4Mm mtA' 


IHi 


TAXATION  AlB  BEVHiUB  SY8fri!MB--liAINB. 


it  to  iiMii  p—  aad  Miii,  fis,  to  commMri«iiww<<iaimd  fiah- 
cnmuidguM;  IraefMroc^BportiiiKcunpaaiidhimten,  |&;  piivtto 

deteetifieB,  fGO.  D<.)gB — rlerks  of  towns  issue  licenses  and  receive 
hm  wludt  ai«  to  be  paid  into  the  state  treasury— 91.15  for  each 
mmlm,  IS.IS  lor  «adi  fertile  ieauito;  lor  hmami  Utmtm,  flflllS,  10 
iogp  or  lets:  120.15.  excess  of  10  dogs.  This  fund  m  mmA  hy  the 
^fo»  the  reimbursement  of  amount  paid  by  towns  far 
if  dap  sad  tl«  raDMindw  10  cx«di^ 

1W  ■eaetwy  of  rtmte.— For  certaficate  under  seal  of  itate,  91;  flMng 
c«tait»t»  of  tiade-inttrk,  $3;  filing  certificate  of  incorporation,  $5; 
ffing  ccrtilieaie  of  insurance  company,  920;  certificate  of  increase 

pwatioB— 4oiiW8tic  corporations  generally— capital  stock  not  ex- 
maMag  m,fm,  910;  910,000  to  9500,000,  950;  over  1500,000,  $50 
maA  9ii  lor  «ach  ^ill,MMI;  certam  pablic  lervioe  corporations, 
capM  stock  not  exceeding  9^,000,  925;  96,000  to  91t,000,  960; 
ia,9S0  to  950.000.  9100:  $50,000  to  $100,000.  $200;  over  $100,000^ 
9MI  «wi  975  additional  f<»  each  $100,000  in  excess  of  9100,000. 

To  atloney  gmaL— fW  cntiiaite  «l''i4piml».  m. 

To  bank  examiner.— Licenses  to  foreip  ^^mpp^^  999, 

Tb  treasurer  of  state.— Cotificate,  95. 

fto  immmmm  ciiMiMiiMer.— Certificate,  920. 

To  steamlioat  ilMpactoig. — For  each  inqwctioa,  9S. 

State  board  of  examinera  of  undertakers  and  embalmers.— Exami- 
■ation  fea,  9S;  i«uing4w  renewing  license,  91;  jmviving  and  lenew- 

V.  ira  nRoonB  u3L 
'IIM' ii  w  ineiiiM  tax  in  lUia 
Omnnr  Rmmns. 

^^^^^    A..  lUBNSRAI.  WtKMNUtn  TAXES. 

property  indiided  •ad  the  matliod  of  mmm- 
mmt  and  of  equalizatioii  m»  Hkm  'mm  §m  tlie  emmty 
teJEOB  m  for  llw  state. 
2.  Bmi^ 

'tm  omier  to  aneas  a  onm^  mmm^  commis- 
limBi  pniiaTO  estiiiiatea  of  axpiina  for  one  year  and 
'abo  foir  tlw  nict'iiiaiimi^'  ymtf  and  the  eomity  tax  for 
Ml  j«ais  is  granted  by  the  legidatiiiB.  Tiia  com- 
■li—innaw  then  apportion  the  tax  mmt^  the  towna 
viHiin  the  county  according  to  the  last  state  valuation. 
3»  CWccfioNi 

Oollwtian  is  the  same  as  for  the  stale  tans. 

B.  FOLL  TAXES. 
C,  D,  MJm  B.  TBX  IHllBBCrAHCE  TAX,  COBPOBATION 

i!m%.  AMD  icnmcBaft'  taxm,  'ucsnsbs,  aiid  waa. 

IShtm  il  no  inheritance  tax,  neither  are  there  any 
WffmM  eotpimtiQii  tasses  or  hnainmB  taxes,  licenses, 
atti.  Ims  iir  oonnly  patiNMea. 

Municipal  Rbykkuxb. 

Hie  poperty  inchtdeil  and  the  methods  of  aasess- 
mmm  mi  aqnaliaatiiMi  have  heen  deacribed  imder 


State  revenues.  The  estates  of  residents  of  islands 
where  there  are  no  roads  may  be  exempt  from  the 
highway  tax, 

2.  RaU— 

The  sum  to  be  aaoMied  unit  b«  fixed  >y  vote  at  the 
town  meetiiig  and  ia  ■■Bwd  at  aataiea  aooovding  to 

their  value. 

3.  CoUeelum — 

Collection  is  made  in  the  same  tw^ufi^  i^l  bam 
described  under  state  taxes. 

TOLL  TAXBS. 

The  town  assessors  assess  on  taxable  polls  such  part 
of  the  whole  sum  of  state  and  county  taxes  to  be  raised 
as  they  deam  expedient.   (Bee  Slate  poll  taxea.) 

0.  THX  INHSBITANOX  TAX. 

The  inhatilanee  tax  ii  slriBtly  a  ttale  tax. 

D.  CORPORATION  TAXX8. 

For  the  way  in  which  cities  and  towm  partio^ale  in 
the  special  taxaa  on  coiporatioaa,  aaa  alale  wfmea,  Dw 

B.  BnUBBBi  TAXBB,  LWUISBB,  ABD  VBBS. 

Municipal  oflkers  may  hceam  for  fuch  amounta  aa  they 
JW>P«»  P«*fc  eiMMtfM«%  piMW  ^  iaywuiuut,  dnematogispii 
Hoachinefl,  and  street  lunch  1iafoa& 

Itinerant  vendota  pay  on  flidr  itock  at  the  laat  town  tax  rate; 
tnc^aaem,  92  per  anam;  auction  sales,  2^  per  cent  of  the  aom 
amount;  bowUi«all«yaaadfaiIliardrooaM,910pcranna;  ^»Im»v«s 
and  fish  weirs,  95  per  annum;  employment  agencies,  $1  per  annum; 
menry-go-fQunds,  not  over  $50  per  annum;  taxidermists,  $5  per  an- 
nan;  w33k  Tsadon,  91  par  an— 1;  paUfe  railMua  tox  vukr 
'laipifijiiwBt  i^iiit  ilia,  faff  pmj—. 

'BfMOfM,  Rbvbbubb. 

The  town  is  the  unit  of  administration  of  the  com- 
mon  aehools,  aU  sehools  in  the  town  being  in  charge  of 
QUO  gncral  oommitlea  wUeh  haa  oonM  over  the 
expenditoie  of  all  sehod  funds,  botii  ihimn  minod 
locally  and  those  distributed  by  the  state.   Tho  atato 
fund  consists  of  a  "mill  tax"  of  1^  mills  and  a  further 
tax  of  1 J  mills  for  support  of  common  schools.  The 
former  is  distributed  according  to  number  of  pupils 
of  aehool  age,  while  the  latter  is  distributed  i  mill 
aooordlQff  to  number  of  pupils  and  1  mill  according 
to  the  Taluataon  of  taxable  property.  The  immtm 
from  general  property  taxea  ia  anpplemented  by 
one-half  the  proceeds  of  the  savings  bank  and  trust 
company  taxes,  the  "mill  tax"  of      mills,  the  in- 
terest at  6  per  cent  on  the  permanent  fund  (consti- 
tuted from  aales  of  a«diool  lands  and  other  funds),  and 
one-half  thepenaMiealar unlawfully  employing  children 
in  each  nnudoipafity. 

Towns  maintaining  a  general  inditt<zial  school  for 
36  weeks,  with  an  average  attendance  of  20  pupils, 
shall  be  reimbursed  by  the  sUte  in  a  sum  equal  to 


TAXAVtm  Am  mmmE  SY8TEl^llAfi.YLAND. 


105 


two-thirds  of  the  amount  spent  for  instruction  in  said 
school,  but  not  more  than  $2,000  shall  be  so  paid  to 
any  one  town  in  any  year. 

Every  town  wliieh  laiMs  for  the  supjkHrt  of  common 
achook  4  mMls  or  more  on  its  valuation  as  fixed  by  the 
state  assessors  shall  receive  the  following  year  from 
the  school  equalization  fund  a  sum  equal  to  10  per  cent 
of  its  apportionment  of  the  state  school  funds  for  the 
preceding  year. 

An  aimxial  apptof^a^km  is  made  out  of  the  state 
school  funds  of  $20,000  for  distribution  through  the 
equalization  fund  by  the  treesurer  of  state. 

iMaLAiiw  Avnotm  wnnm  lawb:  i»m 

A  number  of  new  registiation  fees  were  authorized,  principal 
among  them  being  an  CHrMiiinifiiiii  and  Togistataqn  lee  of  925  for 
public  accountants. 


A  "Blue  Sky"  law  for  the  regulation  of  investment  companies 
and  providing  for  the  various  fees,  etc.,  was  enacted. 

A  registration  fee  for  manufacturers  or  dealers  in  fungicidfls  or 
insecticides,  not  consisting  exclusively  of  organic  matter,  of  910;  a 
registration  fee  of  $10  for  each  brand  of  fertilizer  sold. 

Fees  lor  ike  increase  ol  capital  stock  of  certain  pubUc-eervice 
corporations  were  changed  as  follows:  F'roni  $5,00)  to  $10,000,  $25; 
$10,000  to  $50,000,  $50;  $50,000  to  $100,000,  $100;  over  $100,000, 
9100  and  975  on  evefy  10.00,000  or  iBMtion  tikereof  ia  aaeai. 

Foreign  mutual  insurance  ccHnpanies  transacting  iaetaty  and  mill 
insurance  only  pay  2  per  cent  on  their  gross  earnings  in  lieu  of  all 
other  taxes.  The  rate  for  insuring  with  unauthorized  companies 
was  dianged  fron  5  to  2(  per  cent  of  tiie  premiiunB  paid.  Repre- 
sentatives of  in  tor-insurers  a»  leQidnd  to  pay  «a  ananal  fm  of  9S0 
for  certificatt  of  authority. 

Nnmerous  additions  to  and  diaages  in  liceoae  lees  were  made 
in  regard  to  fish  and  game  laws. 

Tho  ad  valorem  tax  of  2^  pet  cent  on  the  properly  of  telegii^ 
com])auies  was  repealed. 


lfARYLAND.> 


The  revenue  system  of  Maryhind  consists  of,  first, 
the  general  property  tax,  which  is  distinguished  by  the 
endeavw  to  reaeh  aH  denww  of  property,  and  notably 
by  the  taxation  of  intai^fale  evidences  of  debt,  such 
aa  the  capital  stock  of  corporations,  bonds,  public  debt, 
notes,  claims,  and  certificates  of  indebtedness  of  indi- 
viduals or  firms;  second,  an  extensive  system  of  license 
taxes;  third,  a  group  of  special  corporation  taxes, 
notably  upon  gross  receipts;  fourth,  an  inheritance 
tax;  and,  fifth,  a  tax  on  oomuttMioas  of  offieeis,  exec- 
utors, etc. 

Raflroad  property  is  taxed  for  county  and  city 
purposes  like  the  property  of  individuals,  but  is 
exempted  from  state  taxes  other  than  that  upon  gross 
receipts.  Railroad  stock  is  not  taxed.  There  is  gen- 
erally no  tax  upon  pramnal  property  of  corporatacms 
taxed  cm  their  capital  stock. 

Poll  taxes  are  forbidden  by  the  constitution. 

Special  provisions  for  the  several  counties  and  cities 
are  contained  in  a  code  of  public  local  laws,  which  are 
not  herein  treated. 

0BCL4KATI0N  OF  BIOHIB. 

jjtnoLS  XIV. 

That  no  aid,  diaige,  tax,  bsrdiMi,  or  fees  ought  to  be  rated,  or 
lovird,  andar  aiqr  firtt wot,  wMwat  U>e  oonsentcf  the  legislBtwe. 

ABTIOLB  ZV. 

That  the  levying  of  taxes  by  the  poll  is  grievous  and  oppressive, 
and  ou^t  to  be  proiifl>ited;  that  paupers  oioght  not  to  be : 


>  This  compilation  is  derived  mainly  from  the  following  sources: 
The  Maryland  Code,  Public  C  Ml wl  Lawa,  eedliad  by  |>  P>  Boe; 

King  Bros.,  Baltimore,  1904. 


The  Marvland  Code,  Public  Local  Laws,  adopted  by  the  genoal 
assembly  Aarch  18,  1888:  Baltimore.  1888.  (See  Appendix  to  the 
Code  of  1904  of  General  Laws.) 

Sonrinn  Laws  of  the  General  Assembly^ 1868  to  1012. 
Some  asristance  was  derived  from  Taxation  in  lfar>'land,  by 
TbcHuas  Sewall  Adams.   Johns  Hopkins  University  Studies  in 
Historical  and  Political  Science,  Vol.  XVIII:  Baldnrare,  1900. 

Bqiort  of  the  commission  for  the  revision  of  the  U 
of  lha  atate  of  IfaiylaiidaBd  city  of  Baltinora.  ISU. 


for  the  support  of  the  govomm^it;  but  every  pemn  in  the  state,  or 
person  holding  property  thernn,  ought  to  oontribato  hia  pwyortion 

of  public  taxes  for  the  support  of  the  government,  according  to  his 
actual  worth  in  real  or  personal  property;  yet  fines,  duties,  or  taxes 
may  properly  w  justly  be  impoaed^  or  kid  wUk  a  poUtiad  idev  for 


ooNsnrunoNAL  fbotisioks. 


AKTICLS  m. 


Sec.  33.  llwgeneral  assembly  shall  not  pass  local  or  special  laivv 
in  any  of  the  following  cases:  *  *.  *  Fw  exteoding  the  tfoM  for 
the  collection  of  taxes. 

Sec.  34.  No  debt  shall  be  hereafter  contracted  by  the  general 
assembly  unless  such  debt  shall  be  autJiorizofl  by  law  providiiiu  for 
the  collection  of  an  annual  tax  or  taxes  suliicient  to  pay  tlie  interest 
on  aoA  debt  as  it  fdb  dne,  and  also  to  dischaiga  tfie  principal 
thereof  within  15  years  from  the  time  of  rontrdclinp  the  s;ime.  ♦  * 

Sec.  51.  The  personal  property  of  residents  of  this  state  shall  be 
subject  to  taxation  in  tlie  county  or  city  irhere  the  resident  bona 
fide  resides  for  the  greater  part  of  the  year  for  whicli  the  tax  mayor 
shall  be  levie<I  and  not  cLsewhere,  except  goods  and  diattels  per- 
manently located,  which  shall  be  taxed  in  the  city  or  county  where 
they  are  ao  located,  but  the  genseriiwomhiyaa^r  by  kw  provide  ier 
die  taxation  of  mortgages  upon  tlie  property  in  this  state  and  the 
debto  aecured  thereby  in  the  county  or  city  where  such  property 


OFITCBBS. 

The  officers  most  directly  concerned  with  taxa- 
tion jiro: 


(1)  Assessors  at  klgo,  appointed  by  the  governor,  two  fur  each 
aascament  district  oflfaacowrty. 

(2)  District  assessors,  i^piMinladby  tile  county  cnwuniwinnaiw,  ona 
for  each  election  district. 

(3)  County  board  of  control  and  review,  composed  of  tile  boards  of 
oovnty  commiasionen  of  the  several  counties. 

(4)  Boards  of  cotitrol  and  revisar  in  Baltimore,  appointod  by  the 
goyemor  for  groups  of  wards. 

(5)  Appeid  tax  court  of  Baltisaore  city^-three  pemna  appointed 
annually  by  the  mayor  and  city  cotmcil. 

(6)  Coimty  collectors,  appointed  by  the  county  oonuniaBionen. 

(7)  State  tax  commissioner,  appointed  by  &ia  govenaor,  the 
oon^liellsrt  and  tfto  teaaanar,  or  a  toaiotl^  of 


TAXATION  AND  REVENUE  SYSTEMS— MARYLAND 


A.  GEXERAL  PBOPERTT  TAXES. 


1 

«f 


Tkt  property  included  and  exempt. — All  property 
mj  Und,  nature,  and  description  within  the  state, 
'•mscfit  as  spedall J  «9EeiiB|iled,  it  inlijMl  to  Mnwiiiimt 

Jl   a..    M    .J,   *   ,   ,  ^.  9.  9'  -    H  jk  a5 


(1)  and  (S)  TImiv  m  m  dataHiiai  m  claMiicHinn  of  iwl  or 
pwfwity  lap  fmpmm  of  tMtattai.  €HiBiB  Mribiicli  aw 

enaraerated. 

cwtitkatea  of  indebtedaos  inued  by  any  atate,  county, 

cmmtiy  ara  oalieel  la  taaatioa;  alw 
lolnwglwg  tawrtdtomte,  and  all 
I  la  ftlvate  ncaiities,  except  that  certifioOiM  and  avi- 
laf  dUi*  of  diaalata  of  Maryland  shall  not  be  taxed. 

apon  real  estata,  and  Hw  ituA  aad 
bonds  of  the  corporation;  there  is  generally  no  tax  on  personal 
pmpeity  ol  domestic  corpoiatioas  except  in  the  case  of  coqxxstioiia 

ton  u  no  co|iital  olock,  ^ 
and  as^tets  of  the  company,  real  and  personal,  aie  subject 
ent .   Personal  property  of  foreign  corp(»atioD8  is  taxable. 
Hie  property,  real  and  penooal,  of  lailroad  companieo  «  oublect 
in  aosoMMiit  only  for  csoonty  and  municipal  pmpooes. 

ikSt  bonds  or  certificates  of  indebtedness  bearing  interest  issued 
tff  aa^*  aulroad  or  other  coqpocation  of  the  state,  held  by  residents 

taaad  to  the  owners. 

(3)  Exonptiona,  in  addition  to  public  property,  are:  Judgments 
randered  by  courts  ol  record  w  justices  of  the  peace ;  churches,  with 
.iMilam  aad  paiwogm;  cometeries;  cmfia  ia  Iba  haadi  of  the" 
ptoducer;  provisions  and  fuel  for  the  use  and  consumption  of  the 
fMBily;  working  tools  of  mechanics  and  artisans;  the  first  $300 
'■ailli  of  IwaMBg  iaiplinaoala;  ipwiiiwg  apparel;  fish  in  tlw  pooNo- 
iAmi  of  idhemm;  lioepitals;  aiylmas;  charitable  and  benevolent 
lailifealiHai;  libnriai;  oducatiaB^  ai|||ilM^  institutiinis;  the 

tibum  wliidi.iwiaafciact  to  toxatiwi  M.llMi'Olala;  thwiiMaaicfatock 

af  railroad  rnmpaaion  nd^ect  to  taxation  upon  their  gross  receipts 
arithin  the  stalo^  and  to  county  and  municipal  taxation  upon  their 
■■■I  aad  fVMiaal  piapmty  ia  tka  eaaatlM  aad  eitiai'  of  Uka 

:  aeeonnts  of  merchants  taxed  <m  the  fair  average  value  of 
,  and  aMrdiaodise  in  stock;  real  property  purchased  by 
»af  tta  lato  aw  far  erection  of  aomaMnto  and  parin,  up 

r  k«  tiMBi  $100.  HoaMhold 
►  ralue  of  1300  when  the  own«r  is  not  assessed  for  any  other 
f,  in  Baltimore  city  and  Baltimore  County.  Manufacturing 

local  taandiMi  lor  Oa  puipose 
::;||:<i;|iMaaiViag  new  iadaHrioo  ia  'Baltimore  city,  imm  if 
>  Adnndol  Gooity,  aadBoiford  Oounity. 


tion 


-TIm  oouBtiiB  mm  divided  into 
it  districts,  which  are  composed  of  the  elec- 
&tricts.  In  assessing  the  property  in  each 
dbtnct  the  assessors  at  laige  act  with  the 
of  tbe  doetaon  district.  Hie  Mapapow  nqpun 
if  tlw  tsipyni  undor  o«tii  »  adiidiile  of  fed  and 
pupvlgr,  vitli  the  value  tlMnof .  Faihire  to 
a  schediilo  is  iNBsliaed  by  douUing  the  taxes 
for  the  fiist  year.  False  return  is  punishable  as  per- 
juiy  by  a  fine  of  $500  or  by  two  years'  imprisonment. 

Property  is  to  be  valued  at  its  full  cash  value  and 
ao4  as  at  forced  sale  value.  Ressaessiiieiit  only  ooems 
If  ^jiecial  s«l  of  tiie  legiaifttiire  sotliofiiiiig  ssine, 


although  an  simiial  adjustment  of  inltam  is  provided 
for.    The  last  general  assessment  was  made  in  1910. 

The  appeal  tax  court  of  the  city  of  Baltimore  has 
powers  to  assess  all  property  therein  and  to  make  a 
general  revlwMl  of  all  property  at  least  once  in  every 
iirvywis. 

An  imiMt  ia  Mp9  or  ollwf  imoli  k  iMiimii  to  ika  owner  at 

place  of  residence. 

Banks,  state  and  national,  and  other  incorporated  institutions, 
corporations,  aad  joint^tock  conqtanies  are  aasesaed  locally  on  their 


SiareB  of  stock  in  domestic  corporations  owned  by  residents  and 
BonresidentB  are  assessed  for  taxation  and  the  taxes  collected  froai 


The  revenue  laws  treat  the  stockholders  as  the  owners  of 
■o  much  property,  to  be  estimated  by  the  actual  value  of  the  stock. 
The  capital  stock  of  the  corporation  is  the  representation  of  its 
popHj.  TlM  otato  doai  Bot  tax  both  tha  eapitol  otoek  aad  tha 

property  represented  by  it.  The  valuation  is  made  by  the  state  tax 
commiwioner  on  the  basis  of  reports  from  the  corporation.  (Shares 

the  state  gross-receipta  tNE  aad  to  load  pnptKif  toiai^  ON  aansq^ 

from  all  taxation.) 
The  taxable  value  of  shares  of  stock  is  aacortained  by  the  state  tax 

of  the  banks,  ooiporations,  or  joint-stock  compamos  tiie  assessed 
value  of  their  raolaitate  and  dividing  the  rwnaindvby  the  number 


ii  laqaired  to  certify  to  the  county 
conunisBionen  of  the  county  where  any  shareholders  reside,  the 
number  of  shares  held  by  residents,  the  net  value  per  share,  and  the 
l|«mpea  aaMMUt,  8bw«  hold  by  aoawiidwa  are  towMa  for 
county  aad  BMndciBal  vanMMi  tikfla  Aa  kiSk  or  lasMKr  it 
sitoatod. 

corpontions,  except  those  paying*a  gross* 
tax,  doing  business  in  the  state  are  taxed  upon  their  real 
and  personal  property  located  in  this  state  and  in  addition  thereto 
are  required  to  pay  a  franchise  tax  of  $25  on  $50,000  capital  stock 
1^  to  tWOj00ft>  ia  ao  cofo  Urn  Hwa  125;  mora  Hban  inO,000 
and  not  more  than  $5,000,000,  an  additional  amount  equal  to  one- 
of  1  per  cent  on  the  exceas,  and  if  over  $5,000,000  an  addi- 

maa  dofhaa  |6,000,M9. 
Tlio  shares  of  stock  of  foreign  corporations  in  the  hands  of  a  Mary- 
land owner  are  also  subjected  (provided  dividends  are  paid  on 
snch  stock)  to  the  full  amount  of  state  taxation  and  to  a  30  cent  rate 
far  county  or  municipal  taxes. 

All  bonds  or  other  e\'idence8  of  debt  issued  by  any  corporation, 
public  or  i»i  vate,  ict&ga  or  domestic  (except  the  state  of  Maryland), 
ara  to  ba  aaMBod  at  tiMir  aelaai -valaa  in  4ia  Bndcet  and  tued  at 
the  same  rate  as  foreign  stock  (supra). 

Stock  loans  of  the  city  of  Baltimore,  the  capital  stock  and  bonds, 
certificates  or  other  evidences  of  debt,  interest  bearing,  issued  by 
ineorpowtodcompaaiosofthestotoarotobeaBBCsBcdfarstototoaMi. 

Certificates  of  indebtedness  issued  by  any  individual  or  firm  are 
to  be  assessed  at  the  regular  rate  for  stote  puiposes  and  the  30  cent 
aite  for  kical  purposes. 

Failure  to  list  bonds,  notes,  claims,  or  other  evidencos  of  debt  is 
penalized  by  forbidding  action  at  law  or  equity  thereon  until  the 
tax  is  paid,  with  an  addition  of  50  per  cent  per  annum  where  there 
ki  an  iatartkm  to  avada  the  turn. 

Mortgagors  are  assessed  for  real  estate  at  its  actual  value,  without 
regard  to  the  mortgage  lien.  (See  BuainesB  Taxes  and  Licensee 
under  Coonty  Revanaes.)  Ocnrananto  lor  Aa  mortgagor  to  pay  tha 
oa  tfie  mortgage  debt  are  unlawful.  (TUi  doaa  aot  ap|4f  to 
made  before  March,  1896.) 
Dialillad  spirits  are  assessed  as  personal  property.  Report  is  to  be 
1  to  tka  otote  In  coauBiakMHr,  vka  flsaa  ttw 


TAXATION  AND  REVENUE  SY»m»-MAJmAND. 


107 


falae.  ^^'he^e  the  distiller  is  a  corporation,  the  ^tito  are  treated 
aa  distinct  from  the  capitol  stock.  The  valuation  is  tiansmittod  to 
Ika  ooaatito  ior  kwal  taadioa. 

e.  i!^«a2i0cilio».--11ieseinerallMMidsofeoimtyc(^ 
m^i^w^iii*  aeling  as  bosxds  of  control  and  review,  and 
Hyi  ff%TV^  bosids  in  Bsl^ore  city,  heur  appeals  from 
tihe  assessments  and  may  abate,  lessen,  or  increase 
the  valuations  returned,  assess  omitted  property,  and 
correct  the  returns.  Their  proceedings  are  supervised 
by  the  state  tax  commissioner. 

2.  Bate— 

ThB  eovniy  eommiBsioiiMBs  of  the  several  counties 
and  the  mayor  and  city  council  of  Baltimore  are 
directed  by  the  legislature  at  each  session  to  levy  the 
taxes  for  the  various  funds.  The  state  rate  in  1912 
was  23^  cents. 

The  comptroller  of  tlie  trossury  hvies  the  same 
state  isxes  on  sksns  ol  ospital  stock  of  afl  iMnks, 
incorporated  inBtiAiitions,  and  companies  of  the  state. 

A  tax  of  1  cent  on  the  $100  valuation  is  levied 
annually  for  the  msintensnoe  and  repair  of  state  roads. 

3.  Collection — 

Taxes  are  collected  by  the  county  collectors,  who 
sie  compensated  by  a  percentage  of  the  amount  of 
their  eoflections.  If  tsans  are  paid  by  the  Ist  day  of 
September  of  the  year  in  which  they  are  levied,  a 
deduction  of  5  per  cent  may  be  made;  if  paid  before 
October  1,  there  is  a  deduction  of  4  per  cent;  if  paid 
before  November  1,  one  of  3  per  cent.  All  state, 
county,  and  municipal  taxes  are  liens  on  the  real 
estate  of  the  taxpayer  from  the  time  ci  levy,  and  are 
oonsideied  in  sbmis  on  the  1st  day  of  Jsimsiy  and 
betr  inteiest  at  6  per  oent.  O^lection  may  be 
enfoned  by  dtelnint  of  pmoBilir  or  sale  of  realty, 

B.  POLL  TAXES. 

ThcTo  are  no  pott  taacis,  m  they  are  forbidden  by 
tbe  oonstituUon. 

o.  Tra  nomiTAKca  tax. 

All  estates,  real  and  personal,  passing  from  any 
person  who  may  die  seized  and  possessed  thereof,  or 
by  transfer  mtended  to  take  effect  eft»  the  death  of 
the  donor,  otiwr  than  to  the  father,  mother,  husband, 
wife,  ^kild,  or  Imeal  desoendant  d  the  decedent  are 
subject  to  a  tax  of  5  per  cent  on  every  $100  of  clear 
Tslue.    Estates  valued  at  less  than  SoOO  are  exempt. 

After  all  fees  and  commissions  are  paid  the  proceeds 
of  this  tax  are  paid  into  the  state  treasury  for  the  use 
of  the  state.  The  commission  of  the  registflr  of  wilb, 
throui^  whom  the  tax  is  paid  to  the  state,  is  12^  per 
cent  of  the  tax,  and  that  of  lus  clerk  2^  per  cent. 

Tbe  tax  is  a  lien  on  the  property  for  4  years  and 
must  be  paid  to  the  register  of  wills  within  13  months 
of  the  granting  of  letters  of  administration.  No  dis- 
count or  interest  is  specifically  provided  for. 


D.  CORPORATION  TAXES. 

The  line  of  demarcation  between  the  special  corpora^ 
tion  taxes  and  the  general  property  tax  is  not  so  clear 
in  Maryland  as  in  most  other  states.  The  tax  on  the 
capital  stock  of  corporations  has  been  treated  under 
the  general  property  tax,  because  it  seemed  to  be 
a  substitute  for  the  taxation  of  the  stock  to  the 
BUxAiuMars,  but  thai  classification  is  somewhat 
arbitrary.  The  taxes  on  corporations  that  savor  less 
of  the  general  property  tax  are :  The  bonus  on  capital 
stock— a  tax  which  is  closely  analogous  to  the  fees  for 
incorporation  charged  in  most  of  the  other  states;  the 
franchise  tax  on  corporations;  the  tax  on  gross 
receipts  of  yanous  corporations;  and  the  taxes  on 
insurance  compantws. 

Bomis  on  ca^tal  etock.— Every  corporation  incorpoiated  under 

any  general  or  special  law  of  the  ntato.  except  cemetery  companies, 
companies  for  purely  benevolent  and  t  iiaritable  purposes,  railroad 
companies,  and  building  and  iMmestoMl  assoctatioos,  is  required  to 
pay  to  the  state  treasurer  a  boniis  of  one-ei?hth  of  1  per  rent  on  the 
authorized  capital  stock.  The  bonus  on  the  original  capital  is  due 
upon  incorporation  and  on  tiie  iacreaee  upon  the  recoidiog  of  ^ 
certificate. 

The  franchise  tax  on  savings  banks.— Every  savings  bank  is 
required  to  pay  annually  a  franchise  tax  to  the  amount  of  ooo-lourth 
of  1  per  cent  on  flie  total  dapositB.  Three-fourths  of  the  tax  goes  to 
the  county  where  tbe  bank  is  located  and  one-fourth  to  the  state. 
The  real  property  of  the  bank  is  liable  to  aaseeement,  but  not  the 
deposits.  Failure  to  make  reports,  or  the  making  of  false  reports, 
subjects  the  oOcer  of  the  bank  to  indictment  and  fme. 

The  tax  on  grofts  receipts.— A  franchise  tax  of  2  per  cent  per  an- 
num ia  levied  upon  the  gross  receipts  of  all  telephone  and  oil  pipe- 
line compMdes,  aad  aU  gaumty  and  fidelity  title  insuiance  com- 
panies; a  tax  of  1  per  cent  upon  the  annual  pross  receiptfi  of  electric 
light  companies;  1 J  per  cent  of  groBs  receipts  of  electric,  conatruc- 
tion  and  gas  companies;  and  1}  per  c«t  lor  a  far«gngaaao,plKW- 
phate,  or  fertilizer  company.  The  gross  receipts  tax  on  < orpora- 
tions  ia  due  on  July  1.  There  are  like  penalties  for  failure  to  pay 
and  make  report  as  on  railroads.  Associations,  partacnhips,  and 
individnak  engaged  ia  tiiaw  Ham  of  businesB  are  Mbjact  to  the 
gross  receipts  tax.  Parlor,  pahoe,  and  sleeping  car  companies, 
telegraph  or  cable,  express  or  tmasportation,  safe  deposit,  and  trust 
companies,  are  taxed  at  the  mte  of  2|  pereentnpoiiliietotil  i^ 
receipts  from  buonesB  done  in  the  state.  Failure  to  pay  lor  10  day* 
subjects  the  company  to  a  penalty  of  10  per  cent. 

Franchise  tax  on  raihroads. — Railroads,  other  than  street  rail- 
roads, an  taxed  for  state  purpoM  vpon  Ibeir  gross  earaings,  in  liea 
of  any  other  state  tax  on  property  at  capital  stock.  But  railroads 
other  than  the  Baltimore  &  Ohio  Raikoad  pay  county  and  munici- 
pal taxes  on  real  and  personal  prop«ty.  HierateoltKisgradBntod 
according  to  the  gross  earnings  per  mile  of  line:  1  \  i)er  cent  on  the 
first  $1,000  per  mile;  2  per  cent  on  the  first  §1 ,000  to  $2,000  per  mile; 
2i  per  cent  on  the  earnings  above  $2,000  per  mile.  Hie  Baltl> 
mora  A  Ohio  Raiboad  by  special  contract  pays  one-half  of  1  per  cent 
on  its  gross  earnings  in  the  state.  Railroads  whose  lines  are  located 
partly  within  and  partly  without  the  state  are  taxed  on  such  por- 
tion of  the  entire  gross  receipts  as  the  length  of  their  iaao  la  the 
state  bears  to  the  total  length  of  their  lines  wherever  located  The 
tax  is  payable  July  1,  annually.  Failure  to  make  report  of  gross 
earnings  subjectB  the  responsible  officer  of  the  corporation  to 
focfeitare  of  «WOto«0ota«e.  Matt  of  poymaat  for  one  moBth 
is  penalized  5  per  cent. 

Taxes  on  insurance  companies.— Foreign  life  insurance  companies 
pay  an  annual  liGOMO  tax  of  1900.  Allotliarfai«ignia«iiaBCacoai- 


im 


TAXATION  AND  REVENUE  SYSTEMS- MARYLAND. 


pain,  flOO.  In  addUimi,  foreigii  fire,  marine,  and  inland  insur- 
■Mce  ooBqianieB  pay  ft  lax  of  2  p«r  cent  on  the  amount  (rf  pianii^ 
edfedediatheatate,  and  file  and  caraalty  companies  at  tiM  late 
if  If  p«  cant 

All  pefBons  obtaining  insurance  from  fire,  lightning,  or  tornado 
ilwiiance  companies  which  are  not  licensed  to  do  business  in  the 
■IMh^  p^  a  tax  ol  ft  pw  e«t  of  tiM  pranuum  money  on  eoc^  po 
ti  Ike  insurance  commissioner,  and  a  further  fee  of  $1  to  the  com- 
mimkmtr  for  making  record  ot  such  policy.  When  it  can  be  shown 
Wm  i—fwiiM  oan  mat  'h»  memmd  bxm  companien  aatlioriaed  to 
IHMaKt  iNMinam  in  file  elale     tax  on  prauiinBa  ie  aot  raqpdraii.. 

Umii untie  insoiance  companies  pay  a  gross  receipts  tax. 

Itetemal  benefit  associations  pay  an  annual  license  tax  of  |25, 
ttmmftmtni  pnpttf  tw  oi'  ivai.  and  ptmaal  pnparty  owned  hy 


M.  WVtUKWn  TAXM*  IJCBWfW*,  AND  FBB8. 

Soma  Ivies  technically  or  l^ally  defined  as  "license 
tsaei"  hmm  been  included  under  corponttion  taxes, 

liawMwiit  feiM»n%  mm  mmmA.  hj  county  officiab  and 
cuver  dw  leiiitiiiy  of  <iBe  comity,  Iwi  tlie  revenue  from 
lie  foBonnng  aecraes  to  the  state  treasiny,  ThB 
.Beeneee  aro  ammal  unleaa  othmriee  stated: 

Insurance  brokers,  state,  $100;  insurance  brokers,  coTint>',  $25; 
teiegnfh  and  expreas  OHnpanies,  $300;  billiards  or  pool,  first  table, 
flO;  eadi  additiiMial  taUe,  |ft  (dtSee  uid  Urnrn  may  impose  a  for- 
Hht  tax).  BNkcn— exchange,  $100;  real  eitate,  1^;  bUl  brokers, 
IM;  grain  ptr  .  in  Baltimwe,  $30;  pawnbrok«8,  flOO;  shipping 
Inlaes,  ^  ruiipping  brokers,  for  runners,  |60.  Hawkote  and 
fiiiill—  !■:  foal,  91111;  with  hone  and  ^rvyda.  UMI;  villi  two 
koBses  and  vehicle,  $200.  Ordinary  keepers— tale  ol  tent  or  annual 
lahie,  $100  or  le»,  $25;  $100  to  $200,  $40;  $200  to  9$00,  $50;  $300 
iatim,  m;  $m  to  96l»,  97S;  9S0O  to  iTid,  990;  $750  to  $1,000, 
$100:  $1,000  to  12,000,  $150;  $2,000  to  $3,000,  $180;  $3,000  to  $5,000, 
9250;  $5,000  to  $10,000,  $400;  over  $10,000,  $450;  this  carriea  the 
id^t  to  adl  liquors  in  quantities  less  than  1  pint.  Shows  and 
tfwtifcil  exhihitioiMi,  9S0  per  year,  $1  per  show;  animals  and  curi- 
OMliea,  $15.  Baltimore:  theatrical  exhibitions,  $3  per  night;  ven- 
ariloquistg,  sleight  of  hand  perfcffmers,  etc.,  $10  per  week;  circus, 
O  per  nli^t;  auBMili  or  cnioe,  910  per  wetk.  StaBkm  or  jaekan, 
liiljbeet  sum  of  the  season,  at  least  $10  lor  ottA  mare;  this  payment 
fverapts  from  all  other  state  tax;  gypeieSf  $60  for  each  county;  this 
•awenoe  goes  into  countgr  troawiry.  Hone  races  in  Baltimore 
Cfcl—liy,  910  a  day  for  6  days  and  $850  for  each  day  thereafter, 
licenfie  for  taking  fish  from  Chesapeake  Bay,  $1.25.  Motor  vehicles, 
10  honepowef-  or  less,  $5;  10  to  20  horsepower,  $10;  20  to  30  horse- 
ipaitg,  IBS;  30to4PhowepOwer^9aO;  aaare  tiham  40  howepower,  986; 
pator  trucks.  $3;  motorcycles,  $1.80.  Dealers  in  motor  vehicles, 
IM;  dealeni  in  motoicydes,  $10;  manufacturers'  fiat  rate,  $100; 
i.haiilii  loenae,  95;  to  opento  a  motor  veliicle,  92;  to  operate  a 
■wtoreycle,  91;  plumbers'  license,  $1;  petty  loan  broker,  $50. 
Auctioneer  in  Baltimore  County,  residents  of  county,  $10;  resi- 
dents of  sute,  $25;  nonresidenta,  $50.  Dogs,  unless  taxed  by 
—Mrlpal'  nwihianrTr ,  not  Imn  than  fl'  'HiT'  — liw  amii  P'  thr  frrmsim 
one  male,  however,  Ls  free  to  each  householder,  except  in  Talbot 
aad  Haifoid  Counties,  where  the  rate  is  $1,  male  or  female. 

dferiag  for  mIb  foods,  wares,  and  mMcftaaiiw  idiere  stock  in 
ttade  is  less  than  $1,000,  $12;  $1,000  to  $1,500,  915;  91,500  to  $2,500, 
US;  $2,500  to  $4,000,  $22;  $4,000  to  $6,000,  $30;  $6,000  to  $8,000, 
m;  mjm  to  mm,  9S0;  910,000  to  91ft,000,  966;  915,000  to 
IMyOOO.  ISO;  $20,000  to  930,000,  9100;  $30,000  to  $40,000,  $125; 
mm  iM.000,  91S0.  Milliaeia,  female,  stock  less  than  $500,  $6. 
||||ilrillii,9M.  l^ol]iipMm-rtoclLwitover9B00,918;96l9to 


$1,000,  9S5;  91.000  to  92,000,  $50;  IM99 1»  |4,000,  $75;  $4,000  to 
$6,000,  nOO;  90,000  to  $10,000,  {$120;  $10,000  to  $20,000,  $130; 
$20,000  to  930,000,  9140;  over  $30,000,  $150.  Sale  of  Uquor  at  fish- 
fliiflB,  90;  ada  of  BQnr  at  liane  noes,  91;  oyiler  or  eating  hooMi^ 
$50;  oyster  diedto  or  Moop  bm.  UM  to  IMI^  inM  memiS^ 
to  weight  of  boat 

OnMiiiiiMioiMi.--Jttdgea  of  drevit  coarts,  950;  judges  of  snperiar 
court,  court  of  common  pleas,  of  circuit  court  No.  2  of  'Baltimore^ 
the  Baltimore  city  and  criminal  courts,  $60;  sheriff  of  Baltimore 
city,  $300;  shenfi  of  Baltimore  County,  $100;  sheri^  of  othor 
ooaalioB,  919  to  flOO;  |adgo  of  oqihaiio'  ooart,  BaUmon^  980; 
judge  of  orphans'  court,  several  counties,  $10;  justice  of  peace  and 
constable,  $2;  tobacco  inspectors,  $50;  welg^en  of  live  stock,  $50; 
weic^en  of  grain,  910;  notaiiH  pnUie,  WilriiBiiiii^  930;  darki  of 
oovt,  9300;  register  of  wilk^  BaNhMM^  9119;  sifhlar  «f  ttitt^ 
other  counties,  $30  to  $150. 

All  commissions  allowed  to  executors  or  administrators  by  the 
offdiaiiB'  courts  of  the  state  are  subject  to  a  tax  of  one-tenth  part  of 
the  sum  so  allowed.  The  orphans '  covit  in  fixing  dto  OOSMdWoai 
is  to  make  no  allowance  for  the  tax. 

Inamaaee.— Filing  copy  of  dharlw  (mi&  inaaraaee  mwmriwAinei), 
935;  filing  annual  statement,  $25;  certificate  of  authority  (foreign), 
$10;  certificate  of  authority  to  agents,  $2;  abstract,  annual  state- 
ment, $2;  every  copy  of  paper  filed  in  insurance  department,  20 
centaaioBo;  afising  official  seal  to  paper,  91;  for  Talidag  Ufa  poli- 
cies, $30  per  miHiaa  or  tectieaflMmf.  Twaing  Ke«M»  lor  iawg* 
ance  broker,  $1. 

By  bank  comininioo.--EizaiBination  of  faanka  having  950,000  or 

ImaMWts.  $20;  more  than  $50,000  and  up  to  $150,000,  $30;  more 
than  $150,000  and  up  to  $250,000,  $40;  more  than  $250,000  and  up 
to  $500,000,  $50;  more  than  $500,000  and  up  to  $1,000,000,  $60; 
moM  Ulan  91,000^000  and  up  to  93,000,000,  976;  BMre  Aaa 
$3,000,000  and  up  to  $6,000,000,  $100;  more  than  $6,000,000  and  up 
to  $10,000,000,  $150;  more  than  $10,000,000  and  up  to  $15,- 

000.  000,  $200;  mora  916,000.000  and  np  to  925,000,000, 92S0; 
more  than  $25,000,000  and  iq»  ie  IMyOOMlOb  990i^  flMia  ttaa 
$40,000,000,  $400. 

Articles  of  association  of  savings  institutions  and  trust  companies 
lEIOfarffliBg. 

Notaries  public  are  required  to  pay  to  the  state  one-half  of  their 
feea  derived  from  proteato. '  These  fees  are  5  cents  for  each  protest, 
mailed  or  d^vered.  UadertalMa,  fee  for  eraarinatien,  919; 
registration,  $5.  Pharmacist,  fee  and  certificate,  $15;  assistant 
pharmacist,  $10;  plumbers'  registration  fee,  $3;  rraewal,  91.  Mid- 
wifery esaadnatkm,  96. 

Inspection  of  tobacco.— For  one  or  two  bieaka,  per  hogshead,  91; 
for  full  stayed,  per  hogshead,  $2;  for  reinspecting  and  redrawing 
all  kinds  except  Maryland  tobacco,  $1  each  hogshead;  and  for  all 
outage  the  cftaqfe  dnil  be  $2  for  evety  Imgifcoad  not  exceeding 
1,100  pounds  and  12J  cents  additional  on  every  100  pounda  over 
1,100  pounds.  The  exceaa  receipts,  after  the  expenses  of  inqMeliMI 
are  pai4  are  turned  over  to  the  itato  cumptioMw. 

F.  THS  INCOME  TAX. 

Them  is  no  inconiB  Ux  in  liai^^aBd. 

COUNTT  RbVBIIUBS. 
A.  OKNK&AL  PBOPBBTT  TAZW, 

1.  Base — 

The  property  included  and  the  methods  of  assess- 
ment and  of  equalization  are  in  general  the  same  as 
for  state  taxation,  except  that  railroad  property,  like 
that  of  indiyiduals,  is  to  be  taxed  for  coanly  and  city 
purposea.  Byapcoialaeliof  tliefAMnlaaMmb^tiie 


TAXATION  AND  REVENUE  SYSTEMS— 


109 


^ountjoommissioneTB,  to  encourage  certain  industries, 
may  cacempt  certain  property  from  county  taxation. 

The  valuation  of  the  rolling  stock  of  railroads  is  to  bo  divided  by 
the  state  tax  commissioner  among  the  counties  (and  the  city  of  Bal- 
timore) in  propoitfan  to  the  imkage  oi  nihoada  located  therein. 
The  real  estate  is  aseeesed  like  that  of  iafividaala.  Shares  of  atock 
ia  lailioad  ooaqpaaiea  are  not  taxed. 

2.  Rate 

The  tax  is  levied  by  the  county  commissionei-s 
according  to  the  special  provisions  for  each  county. 
The  board  of  county  oommiasionerB  may  levy  not  to  exceed  5  cento 


3.  Collection — 
Tbo  BMtiiod  of  eoUeoHoii  la^ie  aame  aa  tliat  for  state 


Mf  C,  AND  D.   POLL,  INHERITANCE,  AND  CORPORATION 

TAXES. 

There  are  no  csmaij  poil,  inberitanoe,  or  epeeial 
oofporation  taxes. 

B.  BUSINESS  TAXBS,  LIOBNSBS,  AND  FBB8. 

County  licenses  are  provided  for  in  the  Code  of  Pub- 
lic Local  Laws  for  each  separate  county,  but  on 
account  of  their  diversity  have  not  been  compiled. 

Each  person  employed  on  a  boat  engaged  in  catching  oysters  with 
rakes  or  tongs  for  sale  is  required  to  pay  a  licenae  fee  of  IB.50.  1b» 
licenae  is  issued  by  the  dark  of  the  circuit  court  in  each  county. 
Two-thirds  of  the  license  money  is  turned  over  to  the  school  com- 
mi— innwm  for  the  use  of  the  public  schools  of  the  county  and  one- 
ftifd  goeo  to  tlw  conptnUar  of  Ibe  traaarjr  to  Iw  eseiUtod  to  tike 
oyster  fund. 

License  for  oyster  boat.— Boats  used  for  catching  oysters,  $2.85  for 
every  gross  ton  boat  shall  meaaiire,  payable  to  the  comptndler. 
When  license  is  issued  by  the  county  clerk  of  the  circuit  court  for 
the  coimty,  license  is  $2.85  per  gross  ton,  except  for  boats  less  than 
5  tons  gross  measurement,  when  license  shall  be  $8  per  boat.  An 
additknal  charge  is  made  of  50  oenta  per  laborer  annoyed  on  the 
boat  for  a  period  of  three  months.  One-thiid  of  tta  jseraMM  goea 
to  the  stoto  and  two-thirds  to  the  county. 

Special  tax  on  mortgagee. — In  four  counttos  all  mortgagees  hold- 
1^  my^tffjf^m  (m  feal  estoto  and  recwded  are  required  annually  to 
pay  a  tax  of  8  per  cent  upon  the  groei  amount  of  intereat  covenanted 
to  be  paid  by  the  mortgagor.  In  the  remaining  countiea  and  Bal- 
tiaaira  ttia 


Dogs,  unless  taxed  by  municipal  ordinance,  not  less  than  91  for 

males  and  $2  for  {emaIeB--Qne  male  bee  to  each  houaoholder— 

except  in  Talbot  and  afford  Countiea,  where  rate  is  $1  male  or 

female.  (Net  cevnaae  accredited  to  echoed  fund  of  the  respective 

counties.)   

IfONIOIPAI.  BbYBMUBB. 

A.  CffiNERAL  PROPESTT  TAXB8. 

1.  Base — 

All  municipal  taxes  are  levied  upon  tha  property  as 
assessed  for  state  and  ooimfy  taxes,  in  oonformity  with 
the  gmoral  hsms  relatii^  to  revenue  and  taxes  and 
with  the  public  local  laws  applicable  to  the  several 
counties  and  cities.  Baiboad  property  is  subject  to 
municipal  taxation. 

2.  Rate — 

The  rate  is  determined  by  the  mayor  and  city  coun- 
cil under  the  local  laws. 

3.  OaUeetion— 

The  mediod  of  ooUectbn  is  the  same  as  that  for 
oonntj  texes. 

B,  C,  AND  D.  POLL,  nmBBrrANOB,  AMD  OOBPOBATEOH 


There  are  no  municipal  poll,  inheritanoe,  or  special 
corporatwm  taxes. 

E.  BUSINESS  TAXBS,  LICENSES,  AND  FEES. 

Municipal  liquor  licenses  and  licenses  on  hawkers  and  peddlers 
and  other  lines  of  business  are  govoned  by  local  laws  applkable  to 
the  aevend  counties  and  munidpalitieB.  Oyster  measurer  in 
Baltimore  pays  a  license  fee  of  $5  per  annum.  (See  Code  of  Public 
Local  Laws,  1888,  and  Appendix  in  Code  of  Public  General  Laws, 
1904.) 

SOHDOI.  BxVBHITaB. 

Fot  the  support  of  free  pnUie  adiools  a  state  tax  of 
ld|  ce^  on  ea<^  $100  of  taxable  property  was  levied 
in  1912  and  the  j^ceeds  distribut<^d  to  the  several 
counties  according  to  their  school  population.  The 
county  commissioners  are  authorized  to  levy  an  addi- 
tional tax  sufficient  to  maintain  the  free  public  schools 
of  the  coimty. 

the  inoome  from  Oie  state  aobool  fimd  (of  1830)  and 
the  revenues  from  the  do^  tena  and  from  certain  fines 
and  lioenses  also  go  to  the  siqpport  of  schools. 


MASSACHUSETTS.* 


The  general  property  tax  k  need  in  Manoachnsetta 
for  ho&  steto  and  local  poiposes.  It  is  the  main 
dependence  of  the  local  governments,  but  the  state 
government  draws  very  heavily  upon  other  sources  as 
well.  Peculiar  features  of  the  system  are  the  Usting  of 
polls  along  with  property  and  of  certain  incomes  as  if 
property,  and  the  apportioning  of  county  and  state 

'  This  compilation  is  derived  mainly  from  the  following  sources: 
Revised  Laws,  with  supjplHBWtaC  MB. 
8eeai(ai  Lawa,  to  191S. 

I4WB  nittint  to  tnwikB.  ]«12,  conpiled  1^  Oe  al^ 


taxes  on  boUi  thereof,  as  well  as  on  real  and  peroonal 

property  among  the  towns  and  cities.  The  assess- 
ment of  real  and  personal  property,  including  in- 
comes, and  of  poUs  and  the  general  administration 
of  this  tax  are  mainly  matters  of  local  adiuinistration. 
The  state  levies,  through  the  agenciee  of  the  towns  and 
dties,  a  soKsalled  direct  state  tax  (nsoa^f  expressed  in 
.round  numbeiB-^  1911  it  was  $5,500,000;  in  1912, 
$6,250,000),  apportioned  among  them  on  the  basis  of 
the  local  valuationa  and  enomeratiima  of  polls  roughly 
equalized. 


TAXATION  AND  B£V£NU£  BY8T£l»--]iAS8ACHUSfiTr& 


Hit  foiflral  corponitMMi  ta,  or  so-caBidl  fUMnl 
iiaiicliiBO  tm,  adn^nistaieit  lugcfy  Ityiteteofficiali},  b 
ft  ifcliiipiiaiifiig  fwitim  of  tlw  MaasMliiieetto  ijBteiii. 
Iliis  tAx  and  certain  speml  oorpomtioD  taxis  fiild  « 
'  popittMiii.  of  Hm  state  rofmio. 

fUim'riTlWIfAIt  WmJfWWKmnu 
Past  tbs  Second.  Chapter  I. 

1.  JjBd  further,  full  power  and  tmUhadty  are  hereby  given 
to  tlie  aud  genffial  court  *  •  •  to  impose  and  levy 
wtmauMB  aanHiMBti^  nIeB,  and  IubM'  vpon  all 
ilB  of,  and  pefBODfl  resident  and  eetatea  lying  within, 
commonwealth;  and  also  to  impoee  aad  l«vy  reaaonable 
and  excieee  npon  any  produce,  good%  wmm,  metchandiae, 
MBaditiee  whataoever,  Iwougfat  int%  fteiacni,  MiaiK- 
or  being  within  the  same.   •  *  ♦ 
And  while  the  public  charges  of  government,  or  any  part  thereof. 


practiced,  is  older  that  such  assemments  may  be  made  with 
1  be  a  vahiatioa  of  estates  within  the  conunon- 
10' 


xu. 


t.  Pkovides  that  the  genecal  court  ahall  praKiihs 


hil  ililual  of  the  ncii^ hm  m  lig^t to  W pwtsetsi  by  itla 

t  <rf  his  life,  liberty-,  and  property',  according  to  stand- 
He  is  obliged,  consequently,  to  contribute  his  share  to 
«f  1Mb  pnHm^tm;  to  fi»w  Us  f—sl  'iwvicw  or  an 
^  ^iImh,  MMwy;  but  ao  ftfl  of      property  of  any 
can,  widi  justing  la  taken  firam  biu,  or  applied  to 

,  wilboat  his  caawill'^W  that  ol  tim  .wfreaontative  body 
a  •  • 


lambady,  Amge^  tax,  import,  or  dutioB  ooi^i  to  be  established, 
bad,  or  levied,  under  any  ptetmi  i^alnwver,  without  the 

riatta. 


.iimatniw 


ii 


ire: 

III  The  town  assessors,  three  or  more  in  each  town,  elected  at  the 
•■■liil  town  meeting,  for  terms  varying  from  one  to  three  yean. 
Hm  odsetnten  may  be  mada  tte  assessors,  or  tfiey  nay  lo  act  if 
none  are  electe<l  by  the  town.  If  tha  llllnHBtBifc  Ml  la  ac%  tl» 
county  commission  may  appoint. 

bat  sometimeB  one  and  sometimes  nine,  are  in  mmm  dlias  ■ppatii  tod 
bjr  tba  peopls* 

meeting.   The  town  may  at  any 
tax  collector.  The  canatabke  ael  at  las  col* 


oorpoistions,  aiqfwintod  by  the  governor,  widi  AaaMea  and 

sent  of  the  council,  for  a  term  of  three  years. 
(6)  Three  supervisors  of  assessors,  appointed  by  ihe  tax  commis> 


State  Revenues. 
A.  QsmmAL  nommr  tazm. 

a.  The  property  included  and  exempt. — All  {nnoperty^ 
real  and  personal,  situated  within  the  commonwealth, 
and  all  personal  property  of  the  inhabitants  located 
without  the  commonwealth  (except  merchandise,  ma- 
chinery, and  aoimab),  unleaa  expressly  exempted  by 
law,  ia  8ol»ieel  to  taxation. 

(1)  Raaioiiale,  fi»ilwpBpoaaotiaatlaB,iadadasaoC  «iii]rall 
land,  but  also  all  things  affixed  thereto^  Ha  aMMtpi|>a^S  iallNll. 
in  the  land  is  taxable  as  real  estate. 

(8)  Benonal  eolala,  lor  purposes  of  taxatloa,  indndes:  (a)  Goods, 
chattels,  money,  and  aflMto;  (6)  ships  and  vessels  at  hoOM  or 
abroad,  except  such  as  are  specifically  exempted;  (r)  money  at 
interest  and  other  debts  due  the  persons  to  be  taxed  over  and  above 
wbat  thqr  are  iadabtod  or  pay  interest  for;  debts  secaiad  by  BMMt> 
gages  <m  taxable  real  estate  are  not  included  in  such  taxable  debts, 
and  iMj  aok  be  used  to  reduce  the  amount  of  taxable  debts  due;  (d) 
Hodb  and  beads,  prtHeaad  oflwr;  bat  ihaweia  corporatk 
tered  by  the  commonwealth  are  not  taxable  to  the  holder, 
being  secured  by  the  general  franchise  tax;  (e)  income  from  an  an> 
nuity,  and  so  much  of  the  income  of  a  profession,  trade,  or  employe 

ayav;b«taolaooaMlstBnMeif  dsihad 
property  subject  to  taxation.    Under  this  provision  incomes 
prnfaasnnsand  salaries  are  taxable,  and  it  has  been  held  that 
tiada  being  derived  from  okfll  aad  management  aa= 
well  as  from  the  use  of  capital  taxed  are  taxable. 

(3)  Exemptions  from  taxation,  in  addition  to  public  property, 
an:  Tbe  personal  property  of  literary,  benevolent,  charitable,  and 
sfieatiie  iaatitntions,  and  of  tswipaiaaca  sneiaHsa  iacorpoialad  ia 
the  commonwealth  and  the  real  estate  owned  and  occupied  by 
them,  but  such  property  is  not  exempt  if  the  income  is  divided 
MBOBf  tba  stoddKMsn  or  ambsn;  tiM  nal  and 
incorporated  a^cultural  societies  aad  horticultural  societies;  tha 
real  and  personal  estate  of  any  Grand  Anny  or  vetenui  association 
incorporated  in  the  commonwealth  to  the  extent  of  120,000  if  used 
and  occupied  by  posts  of  the  Grand  Array;  tha  Beaker  Hill  Mona» 
ment;  houses  of  reUgious  worship  and  the  pews  and  furniture; 
cemeteries,  tombs,  and  rights  of  burial;  the  jwoperty  to  the  amotmt 

of  IMt  of  a  widow,  olaa  aaaMndad  woaaaa  otar  n  yaanof  i«e,  of  a 

person  over  75  years  of  age,  or  of  a  minor  whose  father  is  deceased, 
provided  that  the  whole  estate,  real  and  personal,  of  such  persons 
does  not  oxceed  in  value  11,000,  exclusive  of  property  othenrise  ex- 
empt by  law;  polls  of  aged,  infbm,  and  poor  when  deemed  iinaMa 
to  fully  contribute;  the  wearing  apparel  and  fanning  utensils  of  every 
person,  his  household  furniture  not  exceeding  $1,000  in  value,  and 
tools  of  a  mactianic  aot  ercweding  |M0  ia  indaa; 
of  soldiers  and  sailors  who  ficrvod  in  the  CSvil  War  and 
dy  discharged,  their  wives  and  widows,  to  the  amount 
of  fl,tMiriMrBtb»wbo]aoslatadooBaotOKeeed $5,000;  plantation 
of  chestnut,  hickory,  white  ash,  white  oak,  and  other  tioia,  wbora 
the  land  is  devoted  exclusively  to  the  growth  of  the  trees,  for  10 
years  after  the  trees  reach  2  feet;  ships  and  vessels  engaged  in  tha 
loniga  carrying  tnda  aaa  anaifC  bat  Aa  ialiwH  tbirfa  ia 
taxed  one-third  of  l  per  cent;  the  capital  stock,  corporate  franchises^ 
and  personal  property  of  cooperative  banks;  mules,  horses,  and 
cattia  leaf  than  1  year  old;  swina  aad  sheep  less  than  • 
(dd,  and  domestic  fowl.s  not  nnr WmWi  g  fliia 
1,1801. 


TAXATION  AND  REVENUE 


SYSTEMS— MASSACHUSETTS. 


Ill 


h  AMeMmmk—JL  strikuig  feature  omeeted  wiih 
tiie  afleeeemeiit  k  the  wmMial  and  extraordinary 
powers  conferred  upon  the  assessors,  who  not  only 
make  the  valuations  and  list  the  polls  and  estates  but 
make  the  final  tax  levy,  or,  as  it  is  called  in  the  stat- 
utes, "assess  the  taxes,"  by  which  is  meant  that  they 
apportion  among  the  various  poDa  and  estatea  as  valr 
ued  by  them  the  anKNUit  of  tasEea  anthotiaed  to  be 
raiMd  in  their  town  or  dty  for  town  or  city,  county, 
and  state  purposes.  They  also  "commit  the  tax  Ust 
with  their  warrants  to  the  collector  of  taxes,"  and 
may  even  grant  abatements,"  or  reductions,  in  taxes 
to  individuals  after  the  tax  bills  are  made  out.  They 
thus  perform  the  functions  and  hare  the  powecs  of 
aasesson,  anditois,  equafiaers,  loeal  boards  ctf  review, 
•ad  loeal  boards  of  appeal  with  reqpeet  to  taxation; 
but  an  appeal  from  the  arbitrary  exercise  of  these 
powers  lies  to  the  county  commiaaioneis,  or  to  the 
Superior  Court  of  the  county. 

Under  the  statutes  the  assessors  publish  a  notice  requiting  the 
inhabitants  of  each  town  or  dty  to  bruag  in  swwa  **tn»  H*b"  of 
an  thdr  property,  but  there  is  no  machinery  or  penalty  for  com- 
pelling the  inhabitants  to  obey  this  requirement.  Should  anyone 
do  so,  he  is  entitled  to  have  his  list  "received  as  true,"  except  as  to 
^ataalioBs,  bat  wa  FioiHaty  ia  Istad  br  tha  a«i««a  «accoi^ 

to  thair  beat  iaianiation." 

The  sssenmsBt  refers  to  the  1st  day  of  Apal,  and  valuations  are 
to  be  at  the  fair  cash  valne. 

nopvty  exempted  from  taxatloa  la  aha  lliiad  aal  wtaed  for 

purposes  of  statistical  information. 

Real  estate  is  Usted  annually,  mortgages  being  treated  as  an 
iatsnstiaiadaalato  aad  liitad  In  tha  place  where  the  real  estate 
lies,  and  personal  property  is  also  assessed  annually  and  in  the  city 
or  town  of  which  the  owner  is  a  resident,  except  stock  in  trade  and 
machinoy  employed  in  other  pboes,  wbidi  is  aasaaNd  irikewltia 
kKatad.  There  are  a  few  other  exceptions  based  apaa  tha  sMm  of 
tha  psopottyiaraspact  to  ownership,  etc. 

A  mortgagee  in  possession  of  land  is  assessed  as  sole 
owner  thereof.  If  the  mortgagee  has  only  an  mterest  in 
the  land,  he  is  assessed  on  such  interest;  the  tax  on 
such  property  is  assessed  to  the  mortgagor  less  sudt 
mtenst. 

The  tax  commissioner  has  kige  supervisory  powers. 
He  advises  and  instraohl  MMOfs  hi  the  performance 

of  their  duties. 

c.  Equalizatum. — Strictly  speaking,  there  is  no  pro- 
vision for  local  equalization.  Taxpayers  overasseased 
may  obtain  redress  either  frmn  the  astossors,  tiie 
county  iiiimmissinnnm,  or  the  superior  court.  But 
thweisno  machinery  designed  to  raise  the  assessments 
irfneh  may  be  below  the  fair  cash  value,  except  to  call 
the  sssessors  to  account  for  nonperformance  of  duties. 

He  following  section  seems  to  imply  a  system  of 
state  equalization,  but  it  should  be  observed  that  it 
operates  on  the  apportionment  or  share  of  state  and 
flf  eowi^  taiBM  lo  eaioh  ci<7  or  town  and  not  19011  the 
▼•ktttloM,  tad  olMtailei  fify  trisnaia^. 

Tha  tHt  eonunissioner  shall,  before  the  Ist  day  of  January  in 
Hm  laar  IflM  and  boioia  the  1st  day  of  Januaiy  in  every  third 


year  thereafter,  prepare  and  report  in  print  to  the  general  cottlt, 
within  the  first  week  of  its  then  next  succeeding  sesnon,  an 
equalizatMn  and  apportarmmant  npon  the  seveiai  dtieB  and 
towns,  of  the  number  of  polls,  the  amount  of  property,  and  the 
proportion  of  every  $1,000  of  stote  or  county  tax,  including  polls 
at  one-tenth  of  a  mill  each,  which  should  be  sssessed  npon  each 
dty  and  town. 

2.  Bate—- 

The  a^r^ate  amount  of  state  and  county  taxes  to 
be  raised  is  fixed  by  the  lojjislature  at  each  session. 
Each  town  or  city  is  required  to  raise  its  quota  for 
state  and  county  purposes  by  a  levy  on  polls  and  es- 
tates. Once  every  three  years  the  tax  eonumssaoner 
determines  what  proportion  of  the  wfaofe  each  town  or 
<»ty  is  to  pay.  The  assessors  in  the  towns  then  deter- 
mine the  rates  by  spportionment  upon  the  proper^ 
subject  to  taxation. 

There  is  thus  no  state  rate  as  such. 

3.  Collection — 

AH  tsxes  are  collected  by  the  tax  oeileetorB,  and  axe 
payable  on  demand  by  him.   If  they  remain  unpaid 

for  14  days  after  demand  and  notice,  they  may  be 
collected  by  distress  and  sale  and  in  certain  cases  by 

arrest  and  imprisonment. 
Taxes  on  land  become  a  lien  on  April  1. 

B.  roEX.  TAxns. 

A  poll  tax  of  $2  is  assesBed  on  every  male  inhab- 
itant of  the  commonwealth  above  20  years  of  age. 
avfl  War  veterans  are  exonpt.  This  tax  is  paid  into 
the  municipal  treasuries  as  part  of  the  fund  out  of 
whiflh  the  state's  share  of  taxes  is  drawn. 

O.  TBX  IMMBRITAKOl  TAX. 

All  property  within  the  jurisdiction  of  the  com- 
monwealth, corporeal  or  incorporeal,  and  any  interest 
therein,  belonging  to  inhabitants  <rf  the  conmoKiB- 
wealth,  and  all  real  estate  in  the  commonwealth  be- 
longing to  nomnhabitants,  which  shall  pass  by  will, 
or  by  the  laws  regulating  intestate  succession,  or  by 
deed,  grant  or  gift  (except  cases  of  bona  fide  purchase 
for  full  consideration  in  money  or  money's  worth) 
intended  to  take  effect  in  possession  or  enjoyment 
after  the  death  of  the  grantor,  to  any  person,  abso- 
lutely or  in  trait,  except  to  <w  f or  the  iise  of  diaritable, 
educational,  or  reli^oos  societies  or  institutions  (the 
property  of  which  is  exempt  from  taxation  by  the 
laws  of  the  state)  or  to  or  for  the  ase  of  a  city  or  town 
within  the  commonwealth  for  public  purposes,  is 
subject  to  a  tax  for  the  use  of  the  commonwealth. 

Property  passing  to  the  husband,  wife,  lineal  ancestor,  lineal 
descendant,  adopted  ddld,  fiaaal  dssosadant  of  an  adofited  ddld, 

the  adoptive  parent  or  lineal  anoestw  of  an  adoptive  parent,  the 
wife  or  widow  of  a  son.  or  the  hu£A>and  of  a  daughter  of  a  decedent, 
is  subject  to  a  tax  of  1  p«r  cent  of  its  value  i£  such  valne  does  not 
exceed  180,000;  2  percmtif  its  value  eocoeads  $50,000  and  docs  not 
exceed  $250,000;  3  per  cent  if  its  value  exceeds  $250,000  and  does 
not  exceed  $1,000,000;  and  4  per  cent  if  its  value  exceeds  $1,000,000. 


112  TAXATION  AND  REVENUE 

Floperty  paauig  to  tlie  brother,  aiiler,  nepbew,  or  niece  of  a  de- 
OHiaiii  ia  nliiack  to  a  tax  of  2  ]Mr  cent  if  ita  vftlne  do«8  iK^ 
fl^M9s  tp«c«ilMiliTalwexeMdsflOvOOOa]iddoaiBol«xcMd 
"fPP;  •  per  cent  if  llB  vahw  «Ko««ii  125.000  koA  4am  aol  w 
ceed  ISO.OOO;  6  per  cent  if  its  value  exceeds  $50,000  and  does  not 
exceed  1250,000;  7  p&r  cent  if  its  value  exceeds  |250,000  and  does 
■at  «Bc»ad  fl^on^OOO;  8  par  cwt  if  iii  valiwcaMaeda^OM^OOO. 

ftupllf  passing  to  any  other  person  or  body  is  subject  to  a  tax 
«l  8  p«  cant  if  its  valae  does  not  exceed  150,000;  6  per  cent  if  its 

lla  vaiM  aaoaedi  fMI^OOO  and  does  not  awaad  il,iHMNt;  Mid  8 
fvcaMliiili  Yaiae  exceeds  11,000,000. 

Ho  MMtmAm^  Ante  or  gift  is  mibject  to  tax  unless  its  value  «b> 
CMdi'  11,088^.  auA.  ift 'Uto'.CtM  «t  ft  fcwAaad,  wItt,  hAm,  awlkar. 

child,  adopted  child,  adoptive  father,  or  adoptive  mother  of  the 
deceaaed  810,000;  and  no  tax  is  exacted  which  reduces  tlie  pn^ 
Maw  IIm' aaaMA  li  tiMi  aiaiv*' idMqil^^ 

FknpMljr  of  A  raaid«iii  aituatfld  mitrnde  of  the  com- 
■Mttiiiiili^  9i  Hm  tiiM  of  Mi  doftlli  is  not  tenUB  if 
l8|i%  ml^iwl  m  aiiiite 

Bbi  character  and  amount  as  hem  impoBad  and  audi 
tax  n  paid ;  if  the  tax  in  another  state  or  country  is 
of  less  amount  than  here  imposed,  such  property  is 
taxable  to  the  extent  of  the  difference.  Property  of 
m  .iMHraaiilaBt  viiiiui  tiia  conunonwealtii,  if  subject  to 
m  inbntanaa  Isx  In  tibe  atata  or  eomlbtf  of  Ida  ran> 
fmm,  m  aalijaet  only  to  audk  porlifiii  of  tiia  tax  hero 
'MUMiawiil  m  may  be  in  excess  of  such  tax  in  file  othar 
atata,  provided,  however,  that  a  Uke  exemption  is 
mada  by  the  laws  of  such  other  state  or  country  in 
faiiir  oi  estates  of  citizens  of  this  commonwealth; 
livt  1M>  aiieli  exemption  afaaH  be  allowed  until  such 
tax  AtM  hm  horn  aetoa%  paid  or  gnamntaed. 

tlM  tax  is  fenfltn%  aaaaBaed  upon  the  actual  yahie 
nf  Hm  pnqierty  at  the  time  of  the  death  of  the  dece- 
dent, and  the  value  on  which  the  tax  is  counted  is 
determined  by  the  tax  commissioner.  Parties  inter- 
ested can  have  three  disinterested  appraisers  ap- 
IMinlad  hj  the  piob«te  court  to  detenoine  the  actual 
mhm,  and  their  dedaion  is  InaL  HiB  tax  with  the^ 
interest  thereon  attaches  as  a  hm  to  the  proper^  and 
ii  collected  by  the  treasurer  at  the  conunonwealth. 
Administrators  pay  the  tax  before  the  proper^  is 
daUvwed. 

n.  OCMPOnATION  TAXSS. 

Corporations  are  taxed  by  the  state  upon  all  those 
elements  of  their  wealth  which  can  not  be  reached 
nilli  ComparaUve  ease  and  certainty  by  the  local 
—eBBPrtu  Bat  the  atata  rotaiiia  for  ilB  own  nae  only 
tlMt  fOBlion  of  the  taxea  so  ralBad  iMdi  wiMdd  not» 
mder  the  general  prinoi|ileB  detenninlng  the  nfeos  of 
property,  naturally  belong  to  some  one  of  the  towns 
and  cities,  and  therefore  turns  back  to  the  towns  a 
cmisiderable  part  of  that  which  is  collected. 

Ika  general  corporation  tax  ia  also  known  as  a  general  franchise 
tat  <t  a  tax  es  the'  ooKiienle  'efMoeaiL  It^  ia  iirf^— Ji  liy  the 
atala  tax  commisBioner.  He  ascertains  the  market  value  of  the 
Jkmm  oi  the  capital  stock  oi  eadi  ooiparation,  whidk  is  denomi- 
SmM  oitil^l^  IkomthiaanKNiiitaie 


SYSTEMS— MASSACHUSETTS. 

aa  Ijriag  bagrond  the  jurisdiction  of  the  state.  Tka  bafauioa  ia  at* 
seand  as  the  "corporate  excess,"  aad  the  eq^oiallHwpay  the  tas 

duectly  into  the  state  treasury. 
TlM  dadnctkHiaailoiradiatfweaaiof  aneotpcniioaaafa:  Baal 

estate  and  marhinaiy  taxed  by  towns  and  cities  in  Massachusetts; 
the  value  of  securitiaa  which,  if  owned  by  a  natural  person,  would 
■ot  bo  aolilact  ti>tasatioD;  and  ib»  Tafaw  of  property  situated  out- 
side of  tiia  atale  and  subject  to  taxatioa  eiaawhere;  in  the  case  of  a 
railroad,  tnlogrnph,  or  street  railway  company,  domestic  or  foreign, 
ao  BNidk  of  the  value  of  its  capital  stock  as  ia  proportional  to  the 
liagttof  that  part  of  ita  Haa^  if  aay,  avMiu  the  atata;  sad  ate 
the  value  of  its  works,  structures,  real  estate,  machinery,  under- 
;  ground  conduits,  wizes^  and  pipes^  subject  to  local  taxation 
wiflrin  1km  itata;  ia  OMa  ef  a  doaaartie  triephone  company  the 
value  of  all  stock  in  other  cofporatioDfl  in  this  or  ntkiT  itateik 
already  taxed,  and  in  the  case  of  foraign  telephone  companies,  as 
much  ol  its  capital  stock  as  is  pw^wrtional  to  the  number  of  tele* 
phonea  ownad  ar  eoalroUed  by  it  oatMa  tha  aMe.  laeaneia 
telephone  company,  foreign  or  domestic,  the  value  of  its  work^ 
■tmctorea^  real  estate,  machinery,  undeiground  Af>i^\iii^  mn^ 
and  pipei^  anbject  to  feeal  taxatioB  ia  tiba  atata. 

The  rate  of  taxation  levied  upon  the  corporate  excess  of  domoa 
tic  corporations  is  determined  by  the  commissioner,  who  ascertains 
the  total  amount  raised  by  taxation  other  than  on  polls  in  all  the 
different  tovBO  aad  dtiea^  aad  dividaa  tiMt  by  11»  total  vahMtiaB 
of  property  as  returned  by  the  assessoia  to  determine  the  annual 
rate.  The  average  of  the  three  precediog  annual  rates  ao  deter- 
■MiatlMoaiponitanta.  Tka  tax  duOl  not  aoaed  a  tax  levied 
at  such  rate  upon  an  amouflt,  ka>  said  deductiooa^  20  per  cent  in 
excess  of  the  value  of  the  real  estate,  machinery,  merchandise, 
and  taxable  aecoritiaa;  the  total  amount  of  tax  to  be  paid  by  each 
corporatioii  ]oea%  oa  fta  coiporata  faaaMaa  Aali  aaaMat  to  aot 

,—  .1.   .»  rftti  Mniiii  Tahii  iif  Ilia  iniasl 

stock. 

When  Aw  tax  rnmmiadiwiffl  has  recaived  notice  of  an  abatement 
of  the  taxes  of  any  corporation,  he  BBHMiWMBh  co^antian  a  cov> 

responding  additional  franchise  tax. 

The  amount  raised  by  the  tax  on  corporate  excess  is  distributed 
in  part  to  towns  and  cities  in  proportion  to  tiM  nuabar  of  Anna 
held  by  citizens  thereof  in  each  town.  The  remainder,  which  rep- 
resents the  tax  on  shares  of  stock  held  outside  the  state,  remains 
in  Htm  rtata  traaaaiy  la^W  caaa  of  lanign  tel^raph  companies 
the  dMwldini  illll^^ 
tax.  •wmr-^ 

The  foUowii^  cases  are  departures  from  the  general 
rule  already  laid  down,  either  in  the  direction  of  apeeial 
procedure  or  of  additional  taxes  imposed: 

Shares  of  stock  in  banks,  national  or  state,  are  assessed  locally  to 
the  owners  and  not  by  the  state  tax  commiaBimier.  The  bank  ad- 
vances the  tax.  The  revenue  obtained  is  distributed  *™*yng  the 
towns  and  cities  where  the  shareholders  reside,  and  the  state  recaTBO 
as  its  share  that  levied  on  the  shares  of  foreign  stockholders. 

Savings  banks,  savings  dapaitiaauto  of  teaat  companiaa,  and  abo 
the  Massachusetts  Hospital  Insurance  Co.,  are  taxed  on  their  de- 
posits, less  certain  spedfied  investments  at  the  rate  of  one-half  of  1 
per  cent  per  ammo,  payable  soadannnally,  whidi  is  computed 
upon  the  average  depodtaior  eadi  six  months,  except  that  the  rate 
for  savings  deposits  of  trust  companic:^  fur  1912  was  three-eighths  of  1 
per  cent.  The  tax  on  savings  bank  deposits  is  in  lieu  of  all  other 
tarn.  OOBfaratlf  baaiaaaa  taxed  locaBy  on  their  real  eatate 
only. 

Life  insurance  companies,  domestic  and  f(Heign,  pay  an  excise  tax 
of  iMi»  Miih  el  1  par  cent  per  amwm  upon  the  not  value  of  aH  poH- 

cies  In  fotce  and  held  by  residents  of  the  conmionwealth.  Domestic 
insurance  companies  other  than  life  and  except  companies  liable 
to  taxation  on  corporate  franchise  pay  1  per  cent  on  net  premiums 
except  pramiiaaa  laoiiimd  in  othar  aiaiai  vhen  tbajr  «•  aiib|ect 


TAXATION  AND  REVENUE 

toa  like  tax,  and  1  per  cent  on  all  aasesaments  made  by  the  company 
l^on  policyholders.  All  other  foreign  insurance  companies  pay  2 
per  cmt  on  net  premiums  charged  or  received  in  Massachusetts. 

Then  ia  a  letadiatofy  tax  on  inaoiaaoe  conipaaiaa  off  every  «3ass 
organized  in  states  whidi  tax  Massachusetts  companies  more 
heavily,  and  an  additional  tax  of  4  per  cent  on  companies  chartered 
outside  of  the  United  States  if  they  fail  to  keep  on  deporit  in  the 
Viltad  States  proper  security  for  losses.  If  such  company  haa 
approved  secuitiaa  on  d^tmt  of  the  valne  of  1200,000,  the  ate  is 

2  per  cent.   

Domeotic  traat  companlea  an  tBsaUe  on  Iba  peoanal  pnpnty 

held  in  trust,  which  would  be  liable  to  taxation  if  held  by  any 
other  tnistee,  and  thia  tax  ia  treated  in  the  same  manner  as  that  on 

corporate  excess. 

Otieal  lailway  naapanlaa  wttiimiliiiiiii  are  partly  within  and  partly 
without  the  state,  which  have  paid  dividends  from  the  beginning 
i^gi^ting  6  per  cent  per  annum,  are  required  to  pay  a  tax  equal 
to  the  excess  over  8  per  cent  in  any  dhridaad  Maaed  ewt  ttat 
amount. 

Street  railroads  generally  pay  an  excise  tax  in  each  town  on  that 
proportion  of  their  gross  receipts  which  conesponds  to  the  mfles  of 
tra^in  aM&  town  or  city.  The  rates  are:  Gross  receipts,  $4,000  or 
lees  per  mile,  1  per  cent;  $4,000  to  $7,000  per  mile,  2  per  cent ;  $7,000 
to  $14,000  per  mile,  21  per  cent;  $14,000  to  $21,000  per  mile,  2  J  per 
cent;  $21,000  to  t28,000  per  mile,  2t  percent;  0^128,000  parmOe, 

3  per  cent.  These  taxes  are  in  addition  to  otihera  provided  by  law 
and  are  devoted  to  the  care  of  the  streets.  The  latea  are  aubject  to 
revision.  Every  foreign  coiporation  shall  pay  an  annual  exdn 
tax  of  one-IUIIetli  of  1  per  cent  of  tiw  par  value  of  its  authorized 
stock,  but  the  tax  shall  not  in  any  one  year  exceed  $2,000.  Express 
companies  are  required  to  make  an  annual  statement  of  their 
property  to  the  tax  commianoner,  who  levies  an  excise  tax  upon 
the  fair  cash  value  of  such  proportion  of  their  capital,  bonds,  and 
unfunded  debt  after  deducting  the  value  of  their  real  estate  and 
other  property  taxed  locally  as  their  gross  earnings  in  tfae  com- 
mamntiOk  bear  to  their  total  gross  earnings,  and  the  rate  ia  d0lei» 
fiilfMMi  the  same  aa  in  the  case  of  domestic  corporations. 

Domestic  corporations  owning  an  interest  in  vessels  engaged  in 
fordgn  carrying  trade  are  taxed  one-third  of  1  per  cent  on  ^  value 
of  such  interest.  This  value,  as  determined  by  the  tax  commis- 
sioner, ia  deducted  from  the  value  of  the  shares  of  said  corporation 
for  the  purpose  of  determining  the  true  value  of  ita  corporate 
bancUaa. 

Gas  and  electric  light  companies  have  to  bear  the  expense  of  the 
board  of  gas  and  electric  light  commiasioners  and  the  cost  of  in- 
spection of  gas  meters.  BeAroadi  bear  llie  expense  of  tiw  railroad 
commission  and  the  costs  of  inquests  on  travelers  HQed.  Tele- 
graph and  telephone  c<»paaieB  are  aaoossod  for  the  expenses  of  the 
highway  commission. 

X.  BiniifiBs  TAXBS,  uoBiraia,  asd  warn. 

Tiie  eommonweaHli  leceiTea  one-fourlh  of  the  local 
liquor  BeaMea.  (8aa  Ifoi^oq^  Bamnnea.) 

Hineiant  'vandon  pay  to  ikm  aecretary  of  the  commonwealtha 

license  fee  of  $25  for  one  year;  peddler's  license,  state,  $50  per 
ftTmiim ,  For  eptAW"g  name  ot  city  or  cities  on  limited  licenses  the 
aacretary  of  tiM  conanonireaMk  laeaivea  «1  for  ea(&  city. 

Coal  and  coke  dealers,  noteaBxeding  $1  annually. 

Hunters'  licenses.— Aliens,  $15;  nonresidents,  $1^  widen tfl^  $1. 

For  conducting  loan  agency,  minimum,  $100. 

ffig^iray  oonuniflion.— Automobile  licenses.— Motoreydea,  $2; 
dealer  in  motorcycles  (exclusive  of  automobiles),  $10;  commer- 
cial motor  vehicles,  $5;  motor  vehicles,  less  than  20  horsepower, 
$5;  20  horsepower  mi  Im  ttan  SO,  $10;  M  howepower  and 
leaatlian  40,  $15;  40  horsepower  and  lees  than  50,  $20;  50  horse- 
power and  over,  $25;  dealers,  |2S  for  §m  oc  ba^  and  15  for  each 

426i»*— 14  8 


SYSTEMS— MASSACHUSETTS.  118 

additional  machine;  operator  or  chauffeur's  licena^  |2;  SBnewal, 
50  cents;  examination  of  applicant  for  license,  $2. 

Secretary  of  the  commonwealth. — ^Articles  of  {noorpoialian  oBe> 
twentieth  of  1  pw  cent  of  the  amount  of  the  capital  stork,  but  not 
less  than  $5  in  any  case;  increase  of  cajHtal  stock,  one-twentieth  of 
1  per  cent  of  the  increase;  change  of  buoness,  $1;  filing  annual 
report  of  candltifln,t6;  change  of  name  and  other  certificates,  $1; 
copies  of  papers,  ete.,  20  cents  per  pap:e;  25  cents  for  aecretacy'a 
certificate;  certificate  of  limited  partnership,  $1. 

GommiaBioner  of  corporationa.— For  every  writ  aervei  upon  Mm  aa 
attorney  for  a  foriaipi  cwpootion,  $2. 

Treasurer  and  receiver  gmm\  For  filing  fint  papers  of  foreign 
corporations,  $25. 

Hf«v  commiaiiener.— lioenaa  to  transmit  numey  to  foeel^ 
countries,  $25;  to  receive  iBMMgriaraafe  keying  and  to  tannnit  to 
foreign  countries,  $50. 

Insurance  conimiBnoner.--Valaaliona  ci  lile  polidee,  ^  mSk  per 
$1,000  of  insunmce;  filing  of  certificate  of  organization,  $25;  exami- 
nation of  domestic  companies,  $30;  filing  charter  of  foreign  com- 
panies, $30;  application  for  admission  and  annual  statement,  $20; 
licenses  for  agents  in  foreign  iBaaraaoe  conqMmies,  $20  annually; 
insurance  broker,  $10 ;  renewal,  $2 ;  certificate  of  valuation  of  policies 
of  life  inaurance  companies,  $2;  for  service  of  pmcem,  $2;  for  copy 
of  any  paperinhisoflke,  12oentBapi«e.  eadli  tec^Ktifyingsane. 

Citizens  may  be  licensed  to  procure  fire  or  bombardment  inaui^ 
ance  in  unauthorized  foreign  companies  up<m  annual  payment  of 
$20,  and  upon  the  further  payment  of  an  amount  equal  to  4  p»  cent 
of  Hw  gVQBB  pmaniaiB  on  aocb  pofidea,  kae  iMnin  premiuaa 
reported. 

State  inspector  of  boilers.— F<ff  external  and  internal  inepection 
of  steam  boilers,  $5;  external  inspection,  under  itoam,  and  iaapefr- 
tion  of  each  castriron  sectional  bdler,  $2;  Ucense  to  operator  of 
hoisting  machinery,  $1;  license  to  operate  cinematograph,  $3;  for 
assistant  operator,  $1;  for  inspection,  $1;  master  plumber's  fee,  $2. 

Boai^  of  regiatnlion.— Meadne,  «S0;  dentialry,  $20;  veterinary 
medicine,  $15;  embalming,  $5,  and  an  annual  fee,  $2;  fee  for  taking 
bar  examination,  $15;  pharmacy  examination  $5,  r^iistration,  $10. 

Commiasiontf  of  weig^  and  meaaorea. — For  aeafing  taxiaw- 
teBB,fl. 

Inspection  of  gas  meters.— Meter  delivering  not  more  than  a 
cubic  foot  in  four  revolutions,  25  cents;  more  than  a  cubic  foot,  a 
fee  of  90  cants  Willi »  cento  added  for  every  additional  cuhie  foot 

sodeKiwtad. 

F.  THE  INCX)ME  TAX. 

There  is  no  income  tax,  as  such,  in  Massachusetts. 
Certain  incomes  above  $2,000  are  taxed  as  personal 
property,  as  described  under  the  head  of  General 
Property  Taxes. 

County  Revenues. 

The  counties  in  Massachusetts  have  very  little  auton- 
omy and  no  strictly  independent  tax  levy  for  their  sup- 
port. They  merely  receive  into  their  treasuries  cer- 
tain sums  aUottod  to  them  under  oidfln  of  the  geiMnil 
court  and  MiMMod  aiideollBeted  by  the  town  and  dty 
assessors  upon  the  polls  and  estates  in  each  town  and 
city.  The  entire  machinery  for  county  taxes  h  as  there- 
f ofo  \mm  des^bed  under  the  huead  of  State  Revenues. 

MmaoofU*  Rkvbmues. 

A.  CnMUAL  VW^EBTT  TAXB8. 

1.  Base — 

All  property,  real  and  personal,  unless  expressly 
exempted,  is  subject  to  this  tax.   The  assessors  may. 


TAXAHON  AND  REVENUE  SYSTEMS— MASSACHUSETTS 


,  fividb  Mil"  wmA  into 


'Of '  lliiiii.  in  tlio 


In  Boitoii  iU  taxes  assessed  for  county  or  state 
raty  be  assessed  separately  as  county  taxes, 
the  name  of  city  taxes  only,  as  the  city 
wuBfl  ^KraetSk 
Fonpv  la  f^twm  to  dmaions  ol  tmiBa  mA  Mm  to 
lira  diatriets  with  poirer  to  leivy  taxes  to 
fur  mEpumm  dt  fire  protection  and  for  street 
TTie  taxes  are  levied  and  assessed  upon  the 
irahiation  of  property  within  the  district  in  the  same 
ttianner  as  deseribed  imiler  '*StAto  Bovwnies." 

owiw  ara  mndMitad  lor  loas  of  t«DBa 
for  fviUiB  iiialitttliMii"'iiiiib'ira  saibfwt  to 
tho  wmpirntm.  of  tho  stato  board  of  insanity,  charity, 
or  prison  eommissioners,  except  county  jails,  houses 
of  correction,  and  training  schools.  The  value  of 
mcb  property  is  determined  by  the  tax  commis- 
niniMWrinr  thr  purpnnn  ol  eon^tang  the  tax  aUowaaee 


Thm  dty  taxes  aaaaiaed  on  pvoperty  exehisire  of 
IIm  sums  required  by  law  to  be  raised  on  account  of 
the  city  debt  in  any  one  year  are  limited  to  $12  on 
•reiy  $1,000  of  the  assessors'  valuation  of  the  taxable 
for  tho  praeoding  year,  said  Tahiatioii  being 
ndMod  by  the  abatMMiits  alloirad  pra^ 
Ha  Slat  day  of  December.  If  tho  oity  oomoil  so 
cities  which  contain  leaa  tiian  100,000 
may  use  the  average  assessed  valuation 
for  tha  preceding  three  years  instead  of  the  valuation 
«l  tiM  ptaeeding  year.   In  the  dty  of  Boston  and  m§ 

10%IKNI  Uahilaato  or  more  tho 
used. 

Ib  tho  oiiif  of  Boston  the  limit  of  tholvvf  it  flOJO 
^ilMd  cf  $12,  aa^  lor'  othtf  oiftiaB* 
S.  OtBMtion — 

Tho  faneral  provisions  im  tho  ooQaotioii  of  city 
taxes  aro  the  aaoO'  as  for  tha  ooQaetioa  of  state  and. 


See  poll  taxes  under  State  Revenne. 

m  Ami'  i».  wMmamtAMm  Mm  ommmMxmm  tmxmb. 

1 


TAXES,  UCENSES,  AND  FEES. 


Liquor  licenses,  annual — First  claae,  liquors  of  all  kinds,  to  be 
on  premiaea,  mininuiiii,  $1,000;  second  das,  malt  liquors, 
,  aad  Hf^t  wum,  1ii>  hm  4nait  m  fiiiariwii  ilwiaiHii.  VW; 
cImi,  BMitliqwMiaiid  ddar,  to  be  4nmk  on  prenuMi,  aliii- 


\;  fifth  claa,  malt  liquors,  cider, 
wines,  not  to  be  drunk  on  ^vemises,  minimum,  $150;  sixth  class, 
letail  druiodstB,  $1;  wifBlhiBliab  dealers  in  paints  and  chemicals, 
$1;  cWb  hoow,  ftMilWPIB^Hi^KM  'Acn,  ihe  cMai'Seo  nwaa 

receive  three-fourths. 

Other  licenses,  amiual— Auctioneers,  not  less  than  92;  billiard 
saloons,  not  less  than  $2;  bowling  alleys,  not  Imb  than  ;  carriages, 
fl;  dogs,  for  breeding,  five  in  number,  $25,  over  five,  950;  males 
and  spayed  females,  92;  females,  95;  peddlers,  towns  of  1,000 
inhabitants,  93;  1,000  to  2,000,  96;  2,000  to  3,000,  98;  3,000  to  4,000, 
HO;  citiai  aaii  eflMr  tow,  fl>,  yiw  H  iar  fnmr  im  MmM  inait 

over  4,000,  limit,  $25;  a  licen?ee  residing  where  he  pays  taxes  on 
stock  in  tiade,  etc.,  pays  only  the  excess  of  the  license  fee  over  the 
tax;  hone  VSUng  wtabBsh—wti,  not  to  exceed  fl;  intdU^BBea 
offices,  not  lea  diaa  93;  fank  dealers,  not  less  than  92 ;  milk  dealen^ 

50  cents;  oyster  digging,  $2.50;  pawnbrokers,  950;  plumbers — 
master,  92;  journeymen,  50  cents;  private  detectives,  910;  slaugh- 

rinks  and  picnic  grove?,  not  lesa  than  92;  surveyor  of  lumber,  not 
morethaafl;  lunch  wagons,  not  leas  than  $50;  stonceof  exploaivei, 
92.80. 

O.  WAtWINI  BA1 


Thie  tax  is  tiealed  as  a  part  of  the  gmenl  property  tax,  in  wUdi 
its  returns  are  meiged.  In  form  it  suggests  a  special  assessment, 
but  it  differs  therefrom  in  that  it  is  r^ularly  recurrent  each  year  and 
is  not  for  any  permanent  improvement.  It  differs  &om  the  gennal 
pwyty  tax  intuit ie levied  onpartcf  the  prepwty  oaly aad 
assessed  upon  each  linear  foot  of  frontage  instead  of  upon  valuation. 
I  n  some  dtiea  and  towns  the  same  swices  are  diaiged  to  the  general 
property  tax.  It  is  leiriad  and  ooBeeled  bylhewmesflcewiM^ 
general  property  tax. 

A  city  may  determine  that  the  streets,  or  certain  streets,  or  por* 
tions  of  streets  shall  be  watered,  in  whde  or  in  pert,  at  the  expense 
of  the  abutters.  In  such  event  the  expoiae  for  a  mnnicipel  year, 
the  iMt)portion  thereof  to  be  borne  by  abutters,  and  the  rate  to  be 
assessed  upon  each  linear  foot  of  frontage  upon  such  streets  or  por- 

aldcrmen,  and  assessed  upon  the  estates  abutting  on  such  streetiUl 
^to  the  number  of  linear  feet  ol  each  estate  on  the  watered 
Aertsteie  detwinhiiid  by  the  board,  or, 
if  tha  board  so  diiUeaiinns.  bgr  the  board  ci  public  works,  the  board 
of  street  commissioners,  superintendent  ol 
who  certifies  the  same  to  the ) 

laadcol- 


The  sum  of  $100,000  is  to  be  paid  annually  from  the 
treasury  of  the  commonweahh  into  the  adiool  fond 
until  the  pnoi^  MBornHa  to  $S,000,000.  The 
inootteia  appottaoaed  aaaooK  tiie  towns,  to  be  applied 

by  the  adiool  oonunittees  to  the  public  schools. 

Towns  are  required,  under  penalty  of  forfeitures,  to 
raise  by  taxation  money  necessary  for  the  support  of 
public  schools,  which  shall  go  to  the  school  committees 
ui  town. 

UMIBLATION  AITBCTINO  REVENUE  LAWS:  1913. 

Mortgages  upon  buildings  or  other  thinps,  which,  with  the  land 
upon  which  they  are  erected  or  affixed,  are  taxable  as  real  estate, 
are  deeaed  for  parpoeasef  tuslko,  to  be  aMttpgw  CO  ml  «Ma. 

Aviators  mu^t  register  and  pay  a  MmbM  ias  Of  Hi  WtMHtMB 
aniHially  without  luither  fhauft 


TAXATION  AND  REVENUE  SYSTEMS— MICHIGAN. 


115 


MICHIGAN.' 


The  constitution  of  Michigan,  adopted  in  1850,  pre- 
scribed the  general  property  tax  for  state  and  local 
purposes,  but  also  permitted  the  legislature  to  levy 
"qiecifio"  taxes  i^on  oertihi  classes  of  corporations 
for  eettaui  atete  pupoaea,  mainly  edwatioBal,  such 
qieeMb  taaMS  to  be  in  lieu  of  all  other  taxes. 

Since  then  a  new  constitution  has  been  adopted, 
going  into  effect  January  1,  1909.  Although  the 
changes  made  in  the  revenue  system  by  the  new  con- 
stitution are  not  very  extensive,  they  materially 
strengthen  the  power  of  the  legislatme  to  impoae  tli» 
qMoifis  taatts  Nfened  to  aboiPe.  Asthoiity  is  also 
^^^HftumM  to  pwrride  for  the  assessment  of  all  public 
BMlioo  ooiporations  at  the  true  cash  value  of  their 
property.  It  also  makes  distinct  and  clear  provision 
for  the  taxation  of  corporations  either  by  the  specific 
or  ad  valorem  method. 

oowsnnnrfcniMi  ymyvsiiiiife^ 

▲mas  X.  HW4ISCS  awo  vaxamon. 

Bbc.  1.  All  subjects  of  taxation  now  contributing  to  the  pri- 
mary sdwol  iatanefc  foad  nadne  preeeat  kiwe  diaU  continue  to 
contribute  to  that  fund,  and  all  taxes  from  such  subjects  shall  be  first 
applied  in  paying  the  interest  upon  the  primary  school,  university, 
and  other  educational  foada  fai  tfw  older  heNiBaaaMd,aitar'«Aidi 
the  surplus  of  such  moneys  shall  be  sjisi  te  aad  beeoaiaa  9ast«l 
tiie  primary  school  interest  fund. 

Sno.  2.  The  legislature  shall  provide  by  law  for  an  annual  tax 
f^iih*UMt  yiiA  otfier  tmemem  to  pay  the  estimated  expenses  of  the 
state  government,  the  interest  aamf  elate  debt»  aad  ■scb  dsidency 
aa  may  occur  in  the  resources. 

Sao.  S.  The  legidatore  shall  provide  by  hm  a  unilomi  rale  of 
taxation,  except  on  property  payiug  specific  taxes,  and  taxes  shall 
be  levied  on  such  propoty  as  dudl  be  prescribed  by  law:  Provided, 
That  the  legislature  shall  provide  by  law  a  uniform  rule  of  taxation 
fctesA  iiwpeity  aeiballbeaa—ewdby  a  state  board  of  assessors, 
and  the  rate  of  taxation  on  such  property  shall  be  the  rate  which  the 
state  board  of  assessors  shall  ascertain  and  determine  is  the  average 
late  levied  upon  other  property  upem  ^Hiidi  ad  vidoNot  tasee  are 
assessed  for  state,  county,  township,  srhool,  and  municipal  purxKiees. 

Sec  4.  The  legislature  may  by  law  impose  specific  taxes,  which 
shall  be  uniform  upon  the  claisses  upon  which  they  opoate. 

Sao.  5.  The  legisUture  may  provide  by  hm  tot  the  assesmenfc  at 
its  true  cash  value  by  a  state  board  of  assessors,  of  which  the  gov- 
ernor shall  be  ex  ofllcio  a  member,  of  the  property  of  corporations 
aad  tite  property,  by  wbsBMeever  owned,  openlBd,or  condocted, 
mgaged  in  the  business  of  transporting  passengers  and  frei^t,  trans- 
porting propetty  by  express,  operating  any  union  station  or  depot, 
truiamitting  messages  by  telephone  or  telegraph,  loaning  cars,  op- 
emtiag  leldgewitar  cars,  fast  lni|^tltiMi,er  other  car  linam  aad  run- 
idng  or  operating  cars  in  any  manner  upon  railroads,  or  engaged  in 
aay  other  public  service  business;  and  for  the  levy  and  collection  of 
tanstheieoB. 

Sac.  6.  Every  law  which  imposes,  continues,  or  revives  a  tax 
shall  distinctly  state  the  tax,  and  the  objects  to  which  it  is  to  be 
applied ;  and  it  shall  not  be  sufficient  to  seler  to  any  other  kw  to  fix 
■aditasorebject. 

*  nds  oomj^tien  fa  derived  Budnly  from  the  foOoiwi^  ioaioeB: 

Howell's  ^lichigan  Statutes,  annotated,  1913. 
Public  Acts,  sessions  of  1907, 1909, 1911,  and  1913. 


Sec.  7.  All  assessments  hereafter  authorized  shall  be  on  property 
at  its  cash  value. 

Sec.  8.  In  the  year  1911,  every  fifth  yeaBllpMifler  and  at  such, 
other  times  as  the  legislature  may  direct,  tiMI |||1ii1iitim  shall  pro- 
vide by  law  for  an  equalization  of  aaaessniwilt't^  a  state  board,  on 
ail  taxable  property,  except  that  taxed  under  bws  passed  pursuant 
to  eeetitms  4  and  5  ol  this  article. 

omcBiis. 

The  officers  most  directly  concerned  with  taxation 
are: 

(1)  The  supervisors,  elected  annually  in  each  township,  who 
make  the  fadtialaansBBeBts;  iaiaoarporaledviiiageeand  uteertaia 
cities  this  work  is  done  by  «a  alBoer  caDed  the  awmawr,  or  by  a 

board  of  assessors. 

(2)  The  board  of  review  for  each  township,  composed  of  the 
supervisor,  and  two  taxpaying  landholders  elected  for  two  yeen^ 
one  in  each  alternate  year.  In  cities  of  the  fourtli  daps  the  board 
of  review  consists  of  the  supervisors  of  the  several  wards,  the  city 
assMBiir  if  waA  officer  is  pioviAed  iar,  the  awyor,  and  the  city 
attorney. 

(3)  The  township  or  city  treasurer,  elected  annually,  who  adi 
as  tax  collector. 

(4)  The  county  board  of  supervison,  coaqioaed  of  the  super* 
visors  of  each  township  and  city  in  the  county,  which  eqoaliaee 
the  assessment  between  aasesBing  districts. 

(5)  T^slatebeaid«req«BlintiDa,eoiMMling  of  thesecmtaryof 
state,  the  auditor  general,  tlie  commissioner  of  the  land  office,  the 
state  treasurer,  and  the  chairman  of  the  board  of  state  tax  ooai- 
miBBioneBB. 

(6)  The  state  board  of  tax  eoaunissionerB,  oonristiag  ef  duae 
members  appointed  by  the  governor  for  a  full  term  of  six  years. 
This  board,  including  the  governor,  who  is  a  member  ex  officio, 
fm  flwetrtebeaidef  mmman,  pin  iriiled  ler  byaeetioa  5  of  Aitida 
X  of  Hie  BBiiUlatfoB. 

Statb  Rbvenubs. 
a.  qxkemal  fbopebtt  taxbs. 

1.  Base — 

a.  T7i€  property  indvded  and  exempt. — All  property, 
real  and  personal,  within  the  jurisdiction  of  the  stat^ 
not  expressly  exempted,  is  subject  to  this  tax. 

(1)  Real  property  includes  all  lands  within  the  state,  and  all 
buiMingB  aad  fixtures  thereon,  and  appurtenaaces  titereto.  Real 
estate  is  assessed  in  the  township  or  place  where  situated  to  the 
owner,  if  known,  or  to  the  occupant,  if  the  owner  is  unknown,  and 
eitho-  or  both  shall  be  liable  for  1h»  taxm;  if  there  be  no  owner  or 
occupant  known,  then  as  "unknown."  Poasessary  daiBMi  tohoaw- 
Btead  lands  are  assessed  as  personal  pmperty. 

(2)  P^eonal  property  includes  all  moneys;  all  annuities  and 
royalties;  aU  goods,  dkatteh,  aad  effects  wkUa  tke  abate;  all 
ships,  boats,  and  vessels,  and  their  appurtenances  belonging  to 
inhabitants  of  the  state,  whether  at  home  <a  abroad;  all  goods, 
dMKtteis,  aad  «SbcIb  belonging  to  inhabHuitB  of  1h»  alato,  situate 
without  the  slate,  except  property  actually  and  permanently 
invested  in  business  in  another  state;  all  credits  of  every  kind 
belonging  to  inhabitants  of  the  state,  over  and  above  the  amounts 
owed  by  them;  att  dams  iaeorpoaatioBe,  ocgaaiaeduadsr  the  kaa 
of  the  state,  when  the  pro|>erty  of  such  corporations  is  not  exea^ 
<Nr  is  not  taxable  in  itself ,  or  when  the  personal  property  is  not  taxed; 
aOAarai  in  baakavidlfalfaaalate,  at  their  caAvaiae,  after  dfl&ui* 
^  ttM  aanand  vrtaa  at  leal  pnpoty  of  tha  baata;  aD  liunee  of 


TAXATION  AND  REVENUE  SYSTEMS-MICHIGAN. 


corpontioas,  exrf>pt  national  banks,  owned  by  citizeiu 
s;  all  intareeta  owned  by  individuals  in  lands,  the  iee  of 

i;  tMlmSMSmf^modhBijpnm' 
I  except  wheie  the  value  of  the  real  property 
ii  aim  asmaed  tD  tii«  lame  w  owner  of  such  buildingi  and  improve- 
Ments;  tomba  and  fsolti  §ar  hin  and  the  iloclc  of  any  cofpomtion 
Itai;  all  v&tm  p— al  property  not  h«ran  enumerated 
and  notspecially  exempted  by  law;  all  nunery  stock  and  trees;  all 
|MdaMMid  grain  on  hand,  stmed  in  wardK>u8e  or  mill,  and  in  tian- 


B,  natuial  gu  companies,  electric  light  companies,  water- 
companies,  and  hydiaulic  companies,  to  be  niawod  in  the 
•iwnshq),  villi^e,  or  city  wlMm  tlM  pinc^  mtOm  am  kieated,  the 
and  wires  of  mck  iMnpawini  iMiBf  anMnsd  as  per- 
property  in  the  towndiip,  village,  or  city  where  located; 
t  penooal  pic^Mrty  of  street  lailioad,  pluk  road,  cable  or  electric 
mMIm  QHBpHilM,  ^fcjgif.  ooHipHBlii,  and  aB 
I  not  required  to  pay  a  specific  tax  to  the  state  in 
«i  aB  <ilk«  taxes,  shall  be  asDesBod  in  the  township,  village, 


dttU  be  held  l» 


in  Ifca 


and  may  bo 
Med,  or  laid. 

(1)  Fiinitii— .  tw  ailiiitiini  tn  all  imliMr  rmrnilj  anr-  IlMpnrtgr 
•f  librar>-,  benevolent,  charitable,  educational,  and  scientific 
inatitntiune;  houses  ol  public  worship  and  parsonages;  cemeteries; 
Urn  popeity  of  penoMi  nidi  in  Hm  ofiniMi  of  Urn  mpmnimt  and 
ianrt  flf  nndew,  by  waaom  of  poverty,  am  mlda  to  coairilNite 
toward  the  public  dnogci^  prafierty  ol  Mala  ind  lacal  agricohnial 
pariaandannorim;  real  estate  omadian  lionMilead  by 
'  of  lhafiadaal  GovsHinwt  ninaamd  M  the  civil 
or  wife  or  widow  of  such,  to  the  value  of  $1,000; 
of  the  Grand  Army  of  the  Republic,  and  of  the 
I  Baffief  Ooipa;  and  pmoBal  pwipeily  of  Sana  of  Veterans, 
b'  Union,  and  all  Young  Men's  Christian  Associations, 

kUnams,  and g^^gnpumpngQ,.  tBmKmKKKmmwm^ 
warn  MlJIila  ftmi  Hn  United  Slatm; 

fide  debts;  property  of  Indians  who  are  not  citizens;  the 
r,  bonily  pictures,  schoolbooks,  one  sewing  machine  used  and 
i  %  «Bck  indiiddnai  or  iHily,  andvMafag  afparol  of  avwy' 
individaal;  housdiold  furniture,  pro\iaions,  and  fuel  to  the  value 
of  |6W  to  eadi  household;  working  took.of  any  mechanic  to  the 
«f  flM;  fire  appaniMi  of  wrganiaad  eooipanim;  all  mules, 
and  cattle  not  over  one  year  old,  all  alieep  and  awina  not 
over  six  months  old,  and  all  domesticated  birds;  personal  property 
tfvned  and  used  by  any  householder  in  crainection  with  his  business 
tMpnpmtytt  dto'lRonHn'aAnaiHiiy'iocialf 
■  of  Michigan;  all  municipal  bonds, 
aubject  to  a  specific  or  recording  tax  ol  50  centa 
HKI  and  mA  tamainiin^  major  tractloii  UmbboI  of  the 
by  the  Mortpga  vpon  real  property  situated  in  the 
on  or  after  January  1, 1912.  This  tax,  collected  by 
treasurer,  is  divided  equally  between  county  and  state. 


of  the  Ui 


and  minerals  are  assessed  against  the  owner  at 
their  true  cash  Tnlue  as  an  interest  in  the  real  estate  in 
■wiiminiifmit  iiitfiet  vlMra  lowted,  and  aio  nibject 
in  1km  'wmm  lax  mto  as  afl  real  property  in  tlM  atate. 

Ik  Jiiimiifal — In  general,  tlwro  ii  but  ooa  etmi- 
fllla  ■iwiiinniint  roll  for  state,  count j,  and  municipal 
taaces,  but  incorporated  villages  and  certain  cities  may 
a  separate  roU  to  be  made  up  for  their  own  taxa- 
The  state  assessment,  determined  by  the  state 
iMMvd  of  wiualuMitioii  tfwwy  tiurcl  and  fiftit  yaary  oom- 


the  countaes,  irrespective  of  the  annual  local  assess- 
ment upon  which  the  state  tax  is  actually  collected. 
The  township,  ward,  or  city  is  the  unit,  and  the  initial 
assessment  is  made  by  the  township  supervisor,  or, 
where  a  city  diartsr  othflrwiM  provides,  by 
— liMor  or  board  ol  iwnii,  In  f  Hhgwi  an 
ment  ia  made  1^  an  aasessor  and  tazat  for  strictly  vil- 
lage puipoaea  only  are  levied  thereon,  all  other  taxes 
levied  upon  property  situated  in  an  incorporated  village 
being  spread  upon  the  tax  roll  for  the  township  in 
which  tiie  village  is  located. 

The  iMMimtttt  of  all  property  is  mado  MHuiall^. 
Property  is  aaaeMed  to  tho  omMT  or  person  in  poaM»- 
sion,  and  peraonsl  property  in  general  follows  the  situs 
of  that  person,  except  in  specified  cases  in  which,  on 
account  of  liabihty  to  evasion,  the  situs  of  the  property 
itself  is  pr^erred.  The  supervisor  must  require  a 
sworn  statement  from  every  person  "  of  full  age  and 
sound  uiBd/'  as  to  Ua  property;  and  lis  may  requirs 
{MnoBS  olaiming  to  lunre  no  property  to  take  oath  to 
that  effect.  Tho  ▼sine  amigned  to  the  property  by  the 
owner  is  not  taken  as  conclusive,  it  being  the  duty  of 
the  supervisor  to  make  the  valuation  at  the  "cash 
value,"  or  usual  selling  price,  where  the  property  is. 
The  assessment  proper  is  completed  by  the  township 
or  otty  bosid  of  nivisir,  sdddi,  sflor  ooiyectmg  the 
roU,  is  required  immtSty  to  approve  it. 

'V^lful  negleet  or  refusal  to  fundah  a  statement  of 
property  owned  or  in  control  of  a  person,  member  of  a 
firm,  or  oflBcers  of  a  corporation,  is  deemed  a  misde- 
meanor and  is  punishable  by  imprisonment  for  not 
less  than  30  days  nor  more  than  6  months,  or  by  a  fine 
of  flOO  to  $1,000,  or  boat 

Oovpotations  in  general  are 
individuab,  but  certain  classes  of  corporations  are 
assessed  upon  their  property  by  the  state  board  of 
assessors.  The  assessment  made  by  this  board  is  not 
apportioned  among  the  townships  or  counties  and  is 
BBsde  the  bsiis  for  state  tafistion  only. 

Sfaiee  laOO  liM  state  iKsrd  of  tsz  ooraBdMOMCB  has 
had  stqperfisoiy  power  o?«r  tbs  aatssment  offioiali^ 
and  the  power  to  eompsl  sn  observanoe  of  the  law. 

Banks  are  assessed  upon  their  real  estate  only,  shares  of  the  capi- 
tal stock  being  asscesod  at  thar  cash  value  (less  the  value  of  the  real 
estate)  totiwstocldMddflR,  aadatthaplaceiHMretiie  bank  is  located. 
Shareholders  residing  in  other  townships  in  the  same  county  in 
which  the  bank  ia  located  are  assessed  for  their  shares  in  their  home 
townships.  The  cashier  of  the  bank  is  made  the  agent  of  the  share- 
ImldanfortliepaTaMBdolliMlaK.  FkHala  banks  an  SMaaedoit 
their  tangible  property,  plw  «ke  aoMMi  «f  «Mr  cMUli  mm  IMr 
depoaits  and  debts. 

Oorponlkna  generally,  azcept  railroad,  insurance,  telegnqik, 
telephone,  and  banking  compaoiaa,  and  others  whose  niiiiianwit 
is  specifically  provided  for,  are  assessed  upon  their  real  property, 
plus  the  difference  between  that  and  the  market  value  of  iho  stock, 
idlidilalakaatoia|aaB>BtlhaifpaBMaalpwpertyortmacidiaa,  and 
to  this  may  be  added  the  excess  of  their  credits  over  their  bona  fide 
debts.  Na  vigati<m  companies  and  street  rai  Iroads  follow  this  general 
nle.  (CitiaaaB*  fWraat  Mwajf  Co.  v.  CommMi  Caancn  ot  Datroit, 


TAXATION  AND  REVENUE  SYSTEMS— MICHIGAN. 


117 


Shares  of  stock  in  and  evidencea  of  indebtedness  of  all  laibroad 

companies  in  the  state  are  taxed  annually  to  the  holders  or  owners 
thmof  or  to  the  person  or  corporation  to  whom  same  shall  be  owing, 
akiMi  tiMnof  at  2  per  cent  upon  the  par  'vahie,  and  ^evi- 
dencea of  indebtedness  at  1  per  cent  of  the  face  value  or  amount. 

Steam  vessels  engaged  in  carrying  passengers,  or  passengers  and 
freight,  are  assessed  annually  a  specific  tonnage  tax  of  20  cents  per 
aet  too  on  Vlgiatflred  tonnage;  freight  vessels  are  taxed  10  cents 
par  net  ton.  This  tax  is  collected  by  the  state  and  apportioned 
to  eonntiea  and  townahipe  where  the  port  of  hail  of  the  vesBels  is 

c  £!gftia2isalMm.— Then  is  no  equalization,  SO  csn^ 
between  Indiridnds.  Baoosive  sweMniMBts  and  un- 
dervaluations may,  however,  be  corrected  by  the  board 
of  review,  or  by  the  board  of  state  tax  commissioners. 

The  county  board  of  supervisors  equalizes  annually 
between  townships,  wards,  or  cities  in  their  county, 
TPftlring  such  additions  and  deductions  on  the  total 
value  of  leal  estate  in  the  ssfwsl  towndiqis  ss  wiSL,  in 
tlieir  judgment,  prodoee  lelatttely  an  equal  and  uni- 
form valuatacm  in  the  county.  The  effect  of  equaliza- 
tion in  this  manner  is  felt  entirely  in  the  apportionment 
of  state  and  county  taxes,  as  the  assessment  roll,  after 
it  leaves  the  hands  of  the  board  of  review,  is  not 
amended,  except  by  the  board  of  state  tax  commis- 
sioners. 

The  state  board  of  equaBitation  in  1911  and  evbry 
OOOSecutive  third  and  fifth  year  thereafter,  equalizes 
the  valuation  of  all  property  in  the  state,  except  that 
paying  specific  taxes,  by  adding  to  or  deducting  from 
the  aggregate  valuation  of  taxable  real  and  personal 
property  such  percentages  as  will  produce  rdatively 
equal  mmI  nmform  Tshiations  be^pen  the  semd 
ooontifls.  TUs  fonns  the  basis  of  the  appoftumraant 
of  the  state  tax. 

The  state  board  of  tax  commissioners  has  powers 
analogous  to  those  of  boards  of  equalization.  It 
has  power,  upon  receipt  of  a  written  complaint  signed 
by  a  taxpayer  residing  in  the  annenning  distaet  in 
idudi  the  property  complained  of  is  tttoate,  to  order 
a  pabBe  heaiii^  at  wUtefa  the  supervisor  and  the 
hiteiested  psrties  are  present,  and  may  diange  indi- 
vidual assessments,  add  property  omitted,  and,  when 
the  assessment  of  all  property  in  a  given  district 
is  complained  of,  make  a  general  review  of  the  rolL 
2.  Baie— 

Hie  late  lor  state  puposes  is  detennined  by  the 
state  board  of  ssseasors  each  year  strictly  by  appor- 
tionment, an  apparent  exception  being  the  so-called 
mill  tax  (three-eighths  of  1  mill)  on  the  equaUzed  val- 
uation of  the  state  for  the  support  of  the  university. 
The  legislature  makes  such  appropriations  as  it  sees 
£t  snd  directs  in  a  general  way  the  total  amoont  of 
money  to  be  raised.  The  aaditor  gMMral  oertifiea  to 
the  clerk  of  eadl  oonnty  (the  clerk  acts  as  county 
auditor)  that  proportion  of  the  toal  amount  to  be 
raised  for  state  purposes  which  the  equalized  valua- 
tion in  each  county  bears  to  the  total  equaUzed 
valuation  of  the  state  as  previously  fixed  by  the  state 


beard  of  eqnalkalami.  The  county  board  of  super- 
visors apportions  the  share  of  its  county  among  the 
townships  and  cities  on  the  basis  of  the  annual  valua^ 
tion  as  equalized  by  said  board  in  each,  and  the  super- 
visor in  each  township  apportions  the  amount  assigned 
to  the  township  among  the  individuals  in  proportion 
to  their  assessed  property.  Hiere  is  thus  no  nnivetsal 
"stste  rate"  sseve  hi  oonneetioii  with  the  state  sasess- 
ment. 

3.  Collection — 

In  general,  all  taxes,  state  and  local,  except  those 
called  "specific"  (which  stiU  include  the  tax  on  rail- 
roads, etc.,  under  the  new  law),  are  collected  by  the 
township  or  city  treasareis.  The  tsaees  doe  Imn  tsx- 
payen  beeome  a  debt  to  the  dty  or  towndiq>,  and  are 
secured  by  a  lien  on  the  fwoperty,  attaching  on  the  1st 
day  of  December.  Taxes  are  delinquent  on  the  10th 
of  January,  when  the  collection  fee  becomes  4  per  cent ; 
but  if  the  treasurer  is  apprehensive  of  the  loss  of  any 
personal  tax,  he  may  proceed  to  collect  it  by  seizing 
the  property  and  bringing  suit  in  December,  and  in 
that  case  the  odBeetion  fee  is  4  per  cent.  Alter  the 
10th  of  Jannsiy  the  treasurer  makes  a  personal  demand 
on  each  taxpayer  who  is  delinquent,  and  in  case  pay- 
ment is  not  made  he  collects  by  seizure  and  sale.  The 
respective  portions  of  the  state  and  county  are  turned 
over  to  the  county  treasurer,  who  transmits  the  state's 
portion  to  the  state  treaaorer. 

The  tax  on  raihnad  and  kindled  oompanies  under  tlie  near  law  k 
a  liea  upon  llie  real  eatate  of  the  corpnations,  and  is  payable  to 

the  state  treasurer  on  or  before  the  1st  day  of  April,  and  if  not 
paid  on  or  before  May  1,  involves  a  penalty  of  1  per  cent  a  month 
and  may  be  cdfectod  by  aoift.  The  tax  Ona  coDeeted  ia  paid  to 
the  "primary  school  interest  fund"  and  is  disbursed  annually 
to  the  school  districts  in  the  state  in  proportion  to  the  number  of 
children  therein  of  school  age- 

The  towufaqp  tnafloer  aa  ooDector  ia  paid  by  a  iee  <rf  1  per  cent 
whieb  k  adMl  to  Ike  tusea. 

B.  POLL  TAXm. 

There  is  no  state  poll  tax. 

o.  ram  manrrAHOs  tax. 

A  tax  is  imposed  upon  the  transfer  of  any  property, 
real  or  personal,  of  the  value  of  $100  or  over,  or  of  any 
interest  therein  or  ineoine  thenfiNMn,  in  tinat  or  otiier- 
WMS,  to  persons  or  corporations  not  esempt  by  law 
from  taxation  o»  veal  or  pcnonal  property,  in  the 
following  oases: 

1.  When  the  transfer  is  by  will  or  by  the  intestate  laws  of  the 
atate,  from  any  person  dying  seized  or  pussessed  of  the  property 
while  a  leadent  of  tliis  atate; 

2.  When  the  transfer  is  by  will  or  intealato  laira  of  ftfiptate,  of 
propert  y  within  the  state,  and  the  deoedeBt  waa  a  watmMmiH  of 
the  state  at  the  time  of  his  death; 

8.  Whan  the  tanrfar  ia  of  pnparty  made  by  a  naident  or  by  a 
nonresident,  when  such  nonresident's  property  is  within  the  state, 
by  deed,  grant,  bargain,  sale,  or  gift,  made  in  contemplation  uf 
death  or  intended  to  take  effect  alter  deatli. 


lit 


'fife  te  ii  M  tlie  fate  of  5  p«r  will  wpm  tiie  clear 
•■^iliiffl  <vi]be  'Of  tlie  fx&jpttt^t  ^  ptifiiilB  to  tli»  oounty 
lieMatw,  and  beooDiM  » IkoL  vpoii  siieh  pt^^ 
paid.  liiB  tax  bmxiinm  liiie  upon  the  itMi  of  the 
decedoit,  a  discount  of  5  per  cent  being  allowed  if 
paid  within  12  months,  and  if  not  paid  within  18 
months  interest  at  the  rate  of  8  per  cent  being  added 
from  the  accruing  thereof. 

Kiieoipl  is  prop«ttj  paoaiiig  to  ihe  latlur,  motlMr, 
hndbaiid,  wife,  eMId,  hrollier,  tMet,  wife  or  widow  of 
a  aoa,  ImiiMHiid  of  a  daughter,  or  adopted  ehild,  or  to 
or  Imr  ihe  use  of  any  lineal  deaoeiidaiit,  or  peisoD  to 
wiMMU  the  decedent  stood  in  the  mutually  acknowl- 
edged relation  of  parent  for  not  less  than  10  years 
pilor  to  such  transfer,  unless  it  is  personal  property 
of  Hhm  dear  muoiDBl  Tiiiiie  of  $2^000  or  Of«r,  in  which 
oaoo  Iko  wliEO  aHooiii  la  laiind  al  llio  ttto.of  I  per  otti 
of  Ike  dear  mailni'  irvlMk 

HiB  tax  is  for  the  use  of  the  stato  and  is  aj^Iied  to 
liaoationtl  purposes  and  for  the  pafmoil  of  the  inter- 
Mi  tnd  piiBcqpal  of  the  stato  debt. 

otmmmuamm  nuns. 

Most  oorporatioofl'  mm  taxed  under  the'gHMialjBri^ 
erty  tax. 

Special  provisions  are  made  in  the  case  of  certain 
pahfic  sorioe  corporations,  insurukce  compames,  river 
impwif  iment  ttmsimmm,  and.  Inndied  oiganiiatioBe. 

tia  property  of  tinit::  pullie  scrvMO'  ooiporatiinis 
(wldcli  indade  raihroad,  umon  station  and  depot,  tele- 
gr^h,  telephone,  sleeping  car,  express,  oar  loanmg, 
stock  car,  refrigerator,  fast  freight,  and  all  other  com- 
panies owning,  leasing,  or  operating  cars)  is  assessed 
on  tie  stato  aaaeioment  loU  at  their  trae  cash  value 
ietofuiined  by  the  stato  board  of  asseBsois.  Taxes 
aro  levied  on  tins  ssBessment,  and  the  rate  it  tiw  lato 
detemnned  by  the  board,  which  is  to  be  the  average 
of  taxation  in  the  state  for  stato,  eoonly,  town- 
sfaqi^  school,  and  municipal  purposes. 

Foreign  life  and  all  plate  glaae,  accident,  live  stock,  steam  boiler, 
and  fiddity  insunmce  companies  are  taxed  2  par  cent  of  the  gtom 
piMMiiuiM  'wcdyrf  Ii  Hw  itete,  w^Sh  lonigii  ftre,  "Ifeg^** 
and  marine  insonnce  companii*  pgr  at  He  ate  of  S  per  cent. 

Mnilpiy  ^  is  laid  on  insunmce  conqmin  incorpoinited  ia 
ilMaililiyi  Isvy  heavier  taxes  on  Mirhigaa  eowpeniea. 

liiiar'iMp'ii''Wiiiil' «wi^paiH»'|iay  1  prcwutpwrMMWiawi  pdd- 

Wami  eampmiam  pay  2|  per  cent  p^  annum  on  groas  eamiDgs. 

B.  snannnin  YAxna,  ummsns,  aud  .vnns* 

Itiaesaat  vendors,  $25  per  annum — collected  by  the  secretary  of 

UmInb  mA  peddkn.— On  foot,  $5;  1  Iioim,  fW;  move  than  1 
Imm^  $m;  m  arilMMd  or  steamboat,  $100;  takiaf  oidere,  $50— col- 
ladid  iilie  ti'maaum  aanally.  Anctioii  dtities--flaIeB  of 

ifMli  aad  «iaa%  per  cent;  gpoda^  inqMxtod  finm  oatriia  Hm 
IMhid  flillia,  1}  per  cent — collected  by  county  treiMiMi  and  paid 
it  tfiefllalt.  Liqaor  tax— 4he  state  does  not  ahaie  ia  Ae  oidioaiy 


*  Mqwr  lax  or  lioeiMB  iriddi  ars  coUactad  Iqr  the  comity  Uumimm, 

but  levies  a  specified  tax  on  nonresident  viMiMale  (K-ulors  of  $500 
annually,  and  compels  them  to  execute  a  bond  of  $3,000.  For  the 
maintenance  oi  a  wardiouse  or  agmcy  in  the  state  by  such  deakats 

collects  the  fees. 

Hunters'  licenses. — ^Nonieeident,  to  hunt  dear,  US;  to  hunt  other 
game,  $10;  nsident,  to  Inmit  deer,  flJ8.  OoOeeted  byemmty 

clerk  and  paid  into  state  treasury  after  deducting  specified  fees. 

Permit  to  take  or  kill  any  wild  animal  or  game  Mtd  for  acimtific 
or  propagating  purposes,  $1,  which  goes  to  the  state  treasury. 

Permit  to  traneport  game  held  in  captivity,  etc.,  $1. 

To  kill  beaver  one4ialf  of  county  Uceose,  triuck  ia  (8w 
OoiAity  Revenues.) 

nually;  chauffeurs,  $3  annually. 

Steamboat  pilots'  license,  $5  yearly,  paid  ii^fMMnl  fund  of  the 
state  treasury. 

MnaiMtem  of  lee  mi—  —Annual  license  fee,  $B^  pdd  iaio 
state  treasury  la  dtfeay  expense  of  dairy  and  food  law. 

Fees  for  filiaf  artidee  of  incorporation  or  annual  statements,  50 
emia;  for  rercwdim  or  ooiqdng  arttdea  of  awociatioa,  20  eoata  Tgm 
folio  of  100  vofda;  lor  seal,  25  cents;  franchise  few^  aaahalf  «f  1 
mill  on  each  ddlar  of  authorized  capital  stock. 

Feea  to  boards  at  lagistnition.— Medicine,  $25;  osteopathy,  $25; 
daatistiy,  $20;  piHnaaey,  not  to  exceed  $5  ior  applieatisa  to  toka 
examination  and  an  annual  fee  of  $1  to  practice  pharmacy;  niirses, 
$10;  optometrist,  examination  fee,  $15;  regiBtcation,  $5,  and  an  an- 
nual fee  to  practice,  $2;  va>srina»y  aa^pry,  $5;  Ike  stato  veCeriaaqr 
board  also  collects  a  fee  of  $2  for  ngialBation  of  stallions,  which  is 
turned  into  the  state  treasury;  barbers,  $5;  horseshoers,  $3;  plomb- 
era,  $2;  erabalmerB,  $10;  public  accountants,  $25. 

Inspectiaa  of  ataam  veeselB  not  leas  than  $5  nor  atoaa  liaa  US, 
paid  into  state  treasury  for  use  of  general  fund. 

To  attorney  general. — ^Mutual  insurance  companies  pay  fee  of  $5 

P.  TBI  INCOME  TAX. 

Thora  is  no  inconia  tax  in  Ifichlgan. 

OomiTT  Bkysnitxs. 

A.  oniKKAL  PBOraSTT  TAXSB 

1.  Base— 

The  property  included  and  tho  assessment  and  equal- 
ization are  the  same  for  tho  county  tax  as  for  the  state. 

2.  Sate— 

TIm  amoont  to  ho  raised  is  loviod  hy  tha  eoimty 
board  of  superviMifa  and  apportkmed  among  tho  town- 
ships and  citiea. 

3.  Collection — 

Same  as  for  the  state  tax. 

n,  o,  Axn  n.  rau*,  nmurAiioB,  aud  ummmAmm 

TAXM. 

There  are  no  poll,  inheritance,  or  special  corporation 
taxes  for  county  purposes. 

'B.  BUBimuui  TAxns,  umoiflMiy  Aim  rasB. 

liqaoa^— ■Cpan  flia  basjaess  of  sdliBg  Kqaaai  Aa  latoa  ara;  Sal- 

'  ing  at  retail,  spirituou.s  or  malt,  |500;  malt  liquors  at  wholesale  or 
I  retail,  or  both,  $500;  spirits  at  wholesale,  $500;  apirits  at  wholesale 


TAXATION  AND  REVENUE  SYSTEMS— BOCBIGAN. 


m 


and  retail,  $800;  manubcturing  malt  liquors,  $65;  manufacturing 
Hl)iritfl,  $800.  This  tax  ia  collected  by  the  county  treasurer,  who 
retains  1  per  cent  as  his  compensation  for  making  the  collection, 
plaeaaonakatf  of  tfw  TCOaiader  to  tka  credit  «f  Ike  general  fund  of 
Ika  county,  and  turns  the  other  half  over  to  the  township,  village, 
«r  ci^  in  which  the  business  is  located;  except  in  the  upper 
porfaanla,  wkare  the  cntira  anioant,  iem  tba  ooOaelMtt  laa,ia  paid 
evar  to  tfcs  toWMktp,  ipghBa,  at  dtr  hi  tiMA  tha  kiataBWi  ia 
located. 

To  kill  not  to  exceed  15  beavers,  a  license  fee  of  $10  payable  to 
oottBty  daik  uka  iaaeea  Hoaaaa.  Oaa^  of  tha  Boaaaa  money 
goes  to  the  alato  ceaaad  kmd  aad  anaJwIf  to  the  coonty  fenetal 
fund. 

Municipal  REYENxnes. 

The  divisions  of  local  government  are  the  townships, 
the  villages,  the  cities,  the  road  districts,  and  the 
school  districts  which  are  divisions  of  tho  township; 
but  under  certain  circumstances  school  districts  may 
be  coextenaire  with  cities  or  villages. 

,    A.  OBNKBAL  FBOFSBTT  TAXES. 

1.  Boae— 

Tho  property  included  and  the  assessment  and  equal- 
igation  are,  in  general,  the  same  as  for  state  taxes, 
except  that  villages  and  certain  cities  may  make  up 
separate  rolb. 

2.  BmU— 

In  townships  the  amount  to  be  raised  by  taxation  is 
fixed  by  the  inhabitants  at  town  meeting,  subject  to 
certain  legal  limitations.  If  the  town  meeting  fails  to 
fix  the  amount,  the  township  boards  may  levy  within 
certain  limits. 

In  Tillages  the  power  to  levy  taxes  rests  witih  the 
Tillage  eouncil,  nnder  restrietions  imposed  by  law.  In 
cHies  tho  city  coundl  fins  1^  rate,  8iili|oet  eko  to 
many  legal  restriBtiooB. 

3.  CoUectioTir— 

This  is,  in  general,  the  same  as  for  state  taxes. 
Cities,  however,  may  collect  in  two  instalments—one 
for  general  and  one  for  dty  taaras. 

B.  POLL  TAXES. 

Hie  Tillaga  eoimeil  has  the  power  to  kvy  a  poll 
tax  of  $1  on  all  males  between  the  ages  of  21  and  50, 
except  active  members  of  the  fire  dopartment,  which  is 
paid  into  the  general  highway  fund. 

o  Alio  Ik  omteixAiicfli  Aim  tmtotuami  taxmb. 

Hmts  are  no  maaicipal  hdMritanoe  or  oorporation 
texet. 

E.  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

In  general,  villages  and  cities  may  license,  at  rates  to  be  fixed  by 
tiie  councils,  billiard  tables  and  bowling  alleys;  taverns  and  eating 
koaaes;  public  akowa  aad  axybitiQBa;  aoctiaBaecB,  hawkeia  and 
peddlers,  transient  traders  and  dealers;  hacks  and  other  public 
vahkka;  aaUdtoca  lor  paaaaagaw  or  }»tt^i  wharf  boats,  feniea, 


and  tott  iaidges;  maternity  1u>s])ital8;  aad  tiif  boaida  of  heaUk  aiay 
change  fees  for  examination  of  plumbeta. 
Municipal  govCTnmentBtaeeivaeBa-lialKkeliqMortoawacellectod 

by  the  county. 

There  is  a  special  dog  tax  collected  by  a  dog  warden  in  each  town- 
ship to  form  a  fund  for  the  payment  of  damages  done  by  dogs  to 
ghoop.  dliaB  aoay  ako  levy  a  tax  on  dogs.  On  every  male  dog 
ovar  6  months  old,  $1;  every  female  dog  over  6  months  old,  $3. 
For  boarding  dogs  or  keeping  them  for  the  purpose  of  breeding,  sale, 
or  exchange,  when  not  less  tibuk  five  m  nmber,  there  is  a  kennel 
license  of  $25,  which  shall  be  in  lieu  of  all  other  taxes. 

Hawkers  and  peddlers  in  the  uppa  peninsula  pay  a  license  not 
to  exceed  $100,  which  goes  into  the  township  fund  vfaere  iaaied. 

ScoooL  Rkventtbs. 

Tho  interest  on  tho  state  school  fund,  the  principal 
of  which  was  originally  derived  from  tfaa  sale  of  lands 
granted  by  the  United  States,  is  apportioned  seoii- 
aimnatty  to  iSbib  sAool  districts.  (See  the  proviaiona 
of  Art.  X,  sec.  1,  of  the  Constitution,  cited  above.) 
All  money  derived  from  the  dog  tax,  after  paying  the 
claims  of  sheep  owners,  is  apportioned  to  the  school 
districts.  There  is  a  permanent  tax  of  1  mill  on  the 
$1  levied  in  eadi  township.  For  finrllier  revennes  the 
school  boards  eatimate  the  asMNint  fiiat  is  to  bonisod 
af*4  H  is  knded  hgf  iSttt  towndilp. 

Road  Taxes. 

Road  taxna  are  kwied  eitiier  hgr  mtm  of  the  electors 
at  the  nnrnial  town  meeting  or  bj  the  township  board 

and  the  township  highway  commissioner  acting 
jointly,  who  determine,  within  prescribed  limits,  the 
amount  necessary  to  be  raised. 

There  are  two  funds,  the  'liighway  improvement 
fund,"  which  is  to  be  used  for  pennanent  improTement 
only,  and  the  "road  r^sir  fund."  In  addition  to  tho 
aboTB^  i^fMffyJ  taxes  may  be  levied  for  bridges.  A 
"oounty  road  system"  may  be  adopted  by  vote  by  any 
county  in  the  state.  This  tax  is  apportioned  to  each 
assessing  district  in  the  county  in  the  same  manner  as 
the  state  and  county  taxes  are  apportioned.  Money 
thus  raised  is  expended  on  roads  in  the  county,  don|^ 
nated  by  the  coonty  road  oomnuasionas. 

Qood  roads  districts. — ^Any  combination  of  town- 
di^,  villages,  or  cities  lying  contiguous  in  any 
county  are  authorized  to  form  themselves  into  a 
district  to  be  known  as  a  "good  roads  district," 
which  district  can  levy  a  tax  not  to  exceed  $2  upon 
each  $1,000  valuation  of  said  district.  The  tax  is 
paid  into  Uie  county  treesury  to  be  kept  in  a  separata 
account  and  to  be  paid  out  by  <»der  of  the  road 
conunissionetB. 

LEGISLATION  AFFECTING  REVENUE  LAWS:  1913. 

The  tax  on  mortgai^es  was  extended  to  those  recorded  outside 
the  state  of  Michigan,  securing  debts  originating  within  the  state. 


MM 


TAXATION  AND  R£V£NU£  SYSTEMB-MIllllSSOTA. 


license  fee  for  all  public  accountants  being  fixed  at  $25. 
Unda  certain  coDditions  cut-over  and  wild  landa  were  exempted 
wm  an  imtiMi  far'  •  piiisd  «f  line  ymm. 
Hie  isheiitaiiee  te  wm  changed  to  include  tlie  gmndfather 
ter  of  the  decedent  in  the  Ifait  cImi  of  heirs 
the  amount  exempted  to  the  viie  iwi  IMOO 


A  iMEiif  I  ce«l  pef  tamn  «ll  beeti  ■pwihf  tiiied.  into 
imposed  to  «of«r  th«  liMim—  flf  iMo  bmfm/Hm  of 

factoriea. 

OiNUktjr  hwwii  of  mpamriioni  wwe 

tax  for  the  puipoae  of  advertising  the  agricultural  ad\'antage8  ol 
the  state,  etc.;  also  to  levy  a  tax  of  50  cents  on  the  $1,000  valuation 
to  establiah  a  county  afl^ncultural  department,  and  a  tax  of  ^ 
1 1#  |HiiMlc  %wffldfa^p- 


tb  levy  a  spedd 


MINNESOTA.' 


tiM'  pmwmSIm^.  ■WftMtm  of  taautum, 
a*  to  etrtttn  pulili*  mmj  oorponituiiiB,  i«al 
estate  mortgages,  grain,  and  money  and  encBta,  is 
known  as  the  "general  property  tax."  Although  the 
state  derives  an  increafflng  amount  of  revenue  from 
special  taxes,  separation  of  state  and  local  revenues 
iMa  iMl  7«t  iMfln  aceonqiU^ 
'hk  sMMnil  'imy,iinr«iiiii'iBMr  iMdividsdMioIkMro: 
iMvvd  fran  tiM  ad  valom  l«i  on  teltmnh 
^d  flioipiii|p>car  oiHi^Mtnies  and  Ito.frosseaniiDKi'taz 
on  railroad,  teltflUlBey  freight  line,  and  express  com- 
panies are  deroted  to  state  purposes  only;  those  from 
jMoperty,  tonnage,  inheritance,  money  and 


ili  fkmm  tag,  to  botii  atnta  and  hmk  pnposai,  and 
I  ftwiM'  tlio  fffpo&B  ppMmiuB  tax  on 
to  local  MMMia  oiilr. 


CXmSIlTDTIONAL  PROVISIONS. 


1.  Hi  pis  IS  «f  lianliHi  AaU  never  be 
pended  or  coBtiacted  away.  Taxes  shall  be  uniform  upon  the  same 
oi  eahjecta,  and  ahall  be  levied  and  o^ected  for  public  pur- 
OMe  hmybag  giiBMidi^  ynUie  wrliBBlliBaiM,  pvblie 
acadamiee,  colleges,  universities,  and  all  seminaries  of 
,  all  chuidieB,  church  fgapetiy  ueed  for  religioue  puipoeea, 
m  wwwp,  nManraDw  oi  paraqr  paMic  coaiiiy,  aaii 
pdilic  psupeity  used  exclurivdy  for  any  public  purpose,  shall  be 
«Mipt  from  taxation,  and  there  may  be  exempted  from  taxation 
f—inal  pn^perty  not  exceeding  in  value  |200,  ior  eadi  houaehold, 
fcirrM— 1,  or  head  of  a  luaily,  as  1km  i^iiiiiKn  any  delMtae: 
fnridfd.  That  the  legislature  may  authorize  municipal  corpora- 
liMH  to  levy  and  collect  aaMmments  ixa  local  imiwovementB  upon 
ps|iMlj  liMiiiliiiliiiwhy  wMhwil  nwpnii toacMii -^ahatiDa;  Ami^ 
§mmMfmrtker,  TbaX  nothing  henia  coBtainad  ahall  bo 
to  aflect,  modify,  or  repeal  any  existiaf  lav  pafiHSB  iw  As  i 
liM  el  the  gnMS  earaingi  of  railroads. 


Sac.  32a.  Aagr  Inr  providing  for  the  repeal  or  amendaMilaf  iagr 
lor  hereafter  enacted,  whidi  piDvid«tiuilany 
ttdating  in  this  atate,  or  opwatiwg  its  mad 
•Maltot  ospHiiBad,  dtaH.  la  Mm  of  aO 

upon  their  real  estate,  roads,  rolling 
property,  at  and  during  the  time  and 
I  apecied,  pay  iato 'lie  tnMory  of '  lidi  atolo  a  ( 


^JPiieanpilation  is  derived  mainly  from  the  following  sources: 
VllGeBefal  Statutes  of  Minnesota  and  the  Session  Laws  to  1913. 
9ik  Laws  d  Minnesota,  compiled  by  the  state  tax  conunisaion, 


eapgcially  tlMi  oaO'  iw  the 


companies  now  existing  or  hereaftor  oqfanized,  shall,  before  the 
aame  ahall  take  effect  or  be  in  forom  baaabmitted  to  a  vote  of  the 
people  «f  tfis  slBto  aad  to  ailflsd  aad  artii«l  Igr  a  1 
electors  of  the  state  vottug  at  tfSl  dbetfM  at  iM 
be  submitted  to  them. 
Sac.  33.  The  legialature  shall  paaa  no  local  or  apodal  law  regnht^ 
tho  buildii^  or  lapolrii^  of  ■cfcoolhoMBo  and  dienMacof 
money  for  such  purposes,  exempting  property  from  tUHliaa,  or 
anthorixing  public  taxation  for  a  private  purpose. 

AancLB  XI. 

Sac.  5.  Local  taxation. — ^Any  county  and  township  oiganiaatioB 
ahaU  have  inch  powen  of  local  taxation  aa  may  be  prescribed  by  lav. 

▲ancLB  iz.  ^ 

8oe.  17.  TIm  linMiliiio  BMy  impow  upon  the  property  within  this 
•iBit  «l  any  and  all  vmum  or  operators  of  any  and  all  nionpiiat, 
parlor,  and  drawing  room  care,  which  run  into  or  through  this  state; 
also  upon  the  property  within  the  state  of  any  and  all  telegraph  and 
tii^pksaa  eHSfMrfw  la  As  rtiia;  alv  vpta  tta  pMpartsr  wiAla 

the  state  of  all  express  companien,  domestic  insurance  companiea, 
opeiaton  of  minea,  boom  companiee,  ahipbuilders  (provided  that 
liaaMBdaMat  dooa  aot  apply  to  lafiRiad  property)  a  tax  on  prop* 
«ty  aniioni  vlUi  otfMr  toimor  190a  aal  OHsiap,  paded  or  pMH 
fi'iilfiiorlwtiii. 

OITICEBS. 

The  officers  most  directly  concerned  with  taxation 
are: 


(1)  AssesBon;  lu  IHMnMhijiii  and  villages,  elected  by  the  people  far 
tao  yean;  ia  cittiB,  qipoialid  ^  ttaeaaadb. 

(2)  Town  board  of  review,  composed  of  the  supervisors  of  each 
town,  the  snannwor,  desk  and  president  of  each  incorporated  village, 
and  iStm  aaMMir,  iSkA,  aad  mayor  of  eadi  dty,  except  cMm 
vliaae  diarteri  provide  for  a  board  of  equalization.  The  bonmgli 
coundl  of  every  Ixnough  constitutes  a  borough  board  of  equalization. 
In  dties  of  the  fourth  daaa,  except  those  whose  charters  provide  for 
a  board  of  eqaaBntka,  tt 
clerk,  and  board  of  aldermen. 

(3)  County  auditfur,  who  haagennalaaperviaion  of  the  1 

(4)  County  board  of  eqwaBMltna,  wmpmA  of  tta  eourtgr ' 
misBionen  and  the  county  auditor. 

(5)  Coaatiy  trwwaiwr,  wbo  m  ooUtclgr  of  taiaiw  «>Mlid  ior 
yearn. 

fllato  laxoaaHaimimi,  compoiad  of  Haw  SHatbeta  appointed 

by  the  governor.  Term  of  office  six  years,  only  one  member  retiring 
at  a  time.  This  commission  exerdaea  general  saperviaon  over  the 
adialaialiatiimoftbeaiaawmt  sadlMMliaakwssf  ttostotosad 
sitting  as  a  board  of  equalization  has  the  poviar  «f  SfSSlMBf  lBd&> 
town  and  county  assessments. 


SvATK  RcvKiruss. 


1.  Base — 

a.  The  property  inehiti  and  exempt. — AU  real  and 
peiBonal  property  in  tlie  state^  and  aU  penooal  prop- 


TAXATION  AND  REVENUE  SYSTEMS— MINNESOTA. 


121 


erty  of  penoM  raiding  tlierein,  is  snbjeet  to  taxation, 
exeepi  as  ttqmady  exempted  or  upon  the  earnings  of 
iHiich  a  papoanliisa  is  coliected  in  lieu  of  the  property 

tax. 

(1)  Real  property  indudes,  for  the  purposes  of  taxSiition,  the 
land  itself,  and  all  buildingB,  atmctares,  and  imptuvcnento,  or 
other  fiztuies  of  whatsoever  kind  thereon,  all  rights  and  priAdleges 
appertaining  thereto,  and  all  minsi^  niaeialB,  qaanieB,  foanls,  and 
trees  on  and  under  the  same. 

Mortgagee  on  knds  SM  eovered  by  the  iniiUflSiii  registry  tax, 
•seept  in  the  case  of  persons  or  corporations  whose  personal  prop- 
erty ia  expressly  exempted  from  taxation  by  law,  or  is  taxed  upon 
tlwlMMia  of  gross  earnings,  orottMrmettodaof  ooaaStMrtrtlinialimi 
(rf  all  other  taxes. 

Lands  of  any  railroad  company  exempted  by  the  gross  earnings 
tax  law  become  subject  to  taxation  "as  soon  as  sold,  leased,  at  con- 
tnetod  to  be  aoU  or  teased." 

Whenever  any  special  stock  and  land  stock,  or  any  other  writing 
or  instrument  whatever,  is  issued  by  any  railroad  company  to  any 
petaon  with  a  view  to  secure  to  the  pefB(m  any  rightf  titlet  oriatoiert 
in  the  lands,  that  interest  liBBSiW  taxable  to  Aa  hnHeraa  otter 
real  property  in  the  state. 

(2)  Personal  property  indudes  all  goods,  chattels,  moneys,  and 
efbcto;  all  dupe,  booto,  aad  vessels  belonging  to  inhabitants  of 
this  state,  whether  at  home  or  abroad;  all  improvements  on  lands 
the  fee  of  which  is  still  vested  in  the  United  States,  or  corporations 
whose  property  is  not  Mibieet  to  liie  SHBO  BMds  and  nde  of  tosaliain 
as  other  property;  stock  of  nurserymen ;  all  gas,  electric,  and  water 
mains,  pipes,  conduits,  poles,  and  wires  located  in  any  road,  street, 
or  alley,  and  all  tracks,  roads,  and  bridges  of  stxeet  railway,  plank 
lead,  tnmpilBe  and  bridge  (XMupaniee,  together  with  the  poles  and 
wires  laid  in  connection  therewith;  credits  of  every  kind  over  and 
above  debts  owed  by  the  creditor;  the  income  of  every  annuity, 
oakas  the  capital  of  tiia  aaaaity  be  taxed  wilida  the  atato;  all 
pabUc  stocks  and  securities;  all  personal  estate  of  moneyed  corpor- 
ations, whether  the  owners  thereof  reside  in  or  out  of  the  state;  all 
shares  in  foreign  corporations  owned  by  reaideats  of  tins  state;  all 
d^wa  ia  baahi  otgMissd  aaiir  the  kwa  oi  the  Uaitod  Ststoior 
of  this  state. 

(3)  Exemptions,  in  addition  to  public  property,  are  all  public 
adiooOMNMe,  acadentes,  colleges,  aaivesBltiea,  aad  all  sendaartes 
of  teaming;  all  churches,  church  proj)erty  used  for  religious  pur- 
poses, and  houses  of  worship;  cemeteries;  institutions  of  purely 
public  charity,  hospitals,  and  their  endowments;  property  of  fire 
Liisspanimi.  both  public  and  private;  public  libraries;  and  personal 
piopMrty  of  each  individual  up  to  $100  in  value;  also  the  property 
of  i^ricultural  societies,  incorporated  under  the  state  biw;  camp 

amMriMfSaddriBhsBiaied  for  benefit  of  any  incorporated  miUtaiy 
organization;  unifBaB,aaBa  and  equipment  of  munben  of  national 
guard  up  to  $200. 

h.  AMeasment—TIm  aaaessmimt  is  made  with  n&r- 
enoa  to  tlie  bidding  and  Tahia  on  May  1.  Badptoperty 
■hall  befiitod  and  aasessed  vmy  wm  nnnibiffwt  jBat; 

pei-sonal  property,  annually. 

The  lists  are  to  be  made  under  oath  but  the  valuation 
b  to  be  fixed  by  the  assessors,  each  item  at  its  true  and 
full  value  in  money.  Shares  of  stock  in  corporations, 
taxed  on  capital  and  property,  need  not  be  bated. 
Fkom  the  gross  amount  of  credits,  which  may  include 
grain  to  the  value  of  $300  held  by  the  producer  for  sale, 
may  be  deducted  bona  fide  indebtedness,  except  insur- 
ance premium  notes  and  subscriptions  to  capital  stock 
or  to  charitable  institutions.  Banks  do  not  have  this 
privilege  of  deduction  from  credits. 


WiDfiilly  submitting  a  fabe  statement  in  regard  to 
taxes  is  a  gross  misdemeanor  and  punishable  by  fine  not 
to  exceed  $1,000,  or  by  imprisonment  not  to  exceed  one 
year. 

Real  estate  is  assessed  in  the  even  numbered  years 
upon  actual  view,  at  its  full  value,  including  the  value 
of  all  improvements.  The  value  of  the  land,  exclusive 
of  improvements,  is  also  to  be  determined.  In  odd 
numbered  years  the  assessor  is  to  correct  the  assesa- 
ment  for  new  structures  or  losses. 

Fkoperty  undervahwd  by  oounty  oflkials  or  unlawftiily  omitted 
from  the  assessment  may  be  called  to  the  notice  of  the  tax  commis- 
sion, which  shall  thereupon  appoint  an  examiner  to  assess  the  prop- 
erty at  its  true  vaiae.  T*sm  so  assMnd  are  a  Hen  on  aU  leal 
property  of  the  owner  in  the  county. 

Any  mineral,  gas,  coal,  oil,  or  similar  interest  in  real  estate  owned 
separately  from  the  interests  owned  in  the  surface  of  such  real  e^te 
ia  aswsscd  and  taxed  eeparateiy. 

The  auditor  of  the  state  is  to  certify  to  the  oooBtieB  lists  of  public 
and  railroad  lands  becoming  taxable. 

Corporations,  except  those  spedfically  taxed,  are  MSSSSBri  oa  their 
real  estate  and  personal  propwty  and  also  on  capital  stock.  From 
the  market  value  of  the  shares  of  stock  is  deducted  the  amount  of  all 
indebtedness  and  the  value  of  the  property,  real  and  peHonal,  and 
the  bateaoe  Is  fisted  as  "bonds  and  stoeka." 

Mortgages  of  building  and  loan  associations  whidiaiviapraMited 
in  their  stock  are  not  to  be  assessed  as  mortgages. 

Banfc  stock  is  asseasod  where  the  hank  is  located,  fhaaooottntaag 
oflScer  of  the  bank  is  to  furnish  a  statement  of  the  stockholders  and 
the  number  of  shares.  The  amount  of  investments  in  real  estate  ia 
to  be  deducted  from  the  capital  and  ni]^  fosd,  aad  Oa 
remaindar  ahall  be  taken  as  the  bade  for  valaatSon  of  tfaa  duMs  la 
the  hands  of  the  stockholders. 

Personal  property  of  street  railroad,  plank  road,  gravil  road, 
tumiafce  or  bridge  companies  w  fisted  Mid  assMBed  in  ^  plaea 
where  the  prindpal  place  of  busineps  is  located. 

Ev«7  pmm,  finn,  or  cwpotation  operating  a  grain  elevator  or 
warehouse  is  ta»»doa»loBa1h  of  ImiHperhiidiHlsaalieat  and  <hi¥, 
and  one-eighth  of  1  mill  on  all  other  grain,  hsaAd  bgrMcheievatar 
or  warehouse  during  the  preceding  year. 

The  law  provides  for  a  separate  listing  of  money  and  eredito  aad 
iinpiMMMi  a  flat  tax  rate  of  3  mills  on  the  ddlar  in  fieuof  all  other 
taxes.  "Money"  includes  all  forms  of  currency  in  common  use, 
whether  in  hand  or  on  deposit  in  a  bank;  "credits"  include  book 
accounts,  notes,  bonds,  rente,  aaanltiee,  aad  aBflrtgages  apea  which 
no  tax  has  been  paid.  No  deduction  is  allowed  for  debt.s.  Money 
and  credits  taxable  under  the  act  are  listed  and  assessed  separately 
on  blanks  furnished  by  the  tax  conmiBBioa,  aad  the  auBuasuiuiil  ii 
reviewed  and  equalized  like  other  personal  property.  The  tax  is 
apportioned,  one-sixth  to  the  state  revenue  fund,  one-sixth  to  the 
county  revenue  fund,  one-third  to  the  munidpality,  and  one-third 
to  the  adiool  difliiict  in  which  tho  prsperty  is  assessed. 

Vessels  owned  in  or  hailing  from  any  Twrt  of  the  state,  employed 
In  navigation  of  mteniational  waters,  pay  annually  3  cents  per  net 
ton  of  their  registered  tooMge.  Ihia  tut  is  ia  Ilea  of  aU  other  taxos. 
One-half  of  the  tax  is  paid  i»  tha  csaaty  ia  wUA  Ihe  poll  of  haa  of 

the  vessel  is  located. 

A  registry  tax  of  50  c«ito  is  imposed  on  each  13100  of  any  debt 
Becuiedbyamortgageoniealpwyerty  in  the  state.  The  tax  must 
be  paid  to  the  treasurer  of  the  county  in  which  the  mor^aged  hind 
is  situated  at  the  time  of  the  filing  of  the  mortgage  and  is  in  lieu  of 
all  other  taxes  00  goA  mortgages.  The  receq>ta  from  this  tax  are 
distributed  in  the  same  manner  as  real  Oatata  tUfls  paid  opoa  the 
real  estate  described  in  the  mortgage. 

c.  Equalizaiion. — The  town  board  of  review  exam- 
ines the  aaseosnifint  in  its  town  or  <fiitrict,  supplies 
ondnbns,  and  bean  eomplaints. 


TAXATION  AND  REVENUE  SYSTEMS— MINNESOTA. 


Hha  county  bokid  of  m^^atiba^tkm.  mmn^am  and 
•ompares  the  aasenmeiitB  of  the  several  tomm  or  dis- 
tKiBti  of  tlie  county.  It  may  raise  or  lower  the  value 
«f  Mi  and  peisonal  propertiy,  but  the  a|j|gregate  value 
ii  ant  to  tie  reduced. 

Tim  IfiBiietola  Tm  CtoiimuMiiin  eqnalim'  Hie 
■MiBiiml  ^raiiuitiini  of  all  iiwipeirty  as  betwein  Hie 
eowitieB  of  Hie  state,  by  imising  or  lowwing  the  faka- 
tion  of  classes  or  imlifiiisal  pieoas  of  ^t&pmty  in  anj 
town,  village,  or 
S.  Bate — 

Taxes  are  required  to  be  levied  in  specific  amoanfs 
and.  iila  lato' ii  to  be  dtelflnnined.  fkim  tba  annual  eqp^ 

tka  ataito' SBto 'ftxr 'geneial  leveiiiie  pvupoaas  is  detail 
lllpined  by  the  legislature  and  may  vary  from  year  to 
according  to  the  needs  of  the  state.   For  the 
^fear  1912  the  amount  to  be  raised  for  general  revenue 
pmpoees  was  fixed  at  $2,200,000,  the  rate,  however, 
wl^  to  PKi"wwi  13  fldtti  on  aaisli  dollar  of  valnatioii. 

Taxes  for  state,  eounty,  dty,  ^rnn,  wAmA,  and 
oilier  districts  are  collected  by  the  county  treasurer. 
Hie  treasurer  gives  notice  when  he  will  attend  in  each 
town  and  district  to  receive  the  taxes. 

TmiB  assessed  «IB  personal  property  are  a  lien  after 
MgBHni  is  rvidtted,  and  am  'deemed  delinquent  on 
.ilainli  1, niwi. a]i«na%- of '  10 per'eep|.attoBiMa>  Alter 
A]xril  1  they  may  be  collected  by  distraint  and  sale. 

Taxes  on  real  property  are  a  lien  thereon  from  the 
SfSt  Monday  in  January,  and  if  unpaid  on  June  1,  a 
penalty  of  10  per  cent  attaches.  They  may,  however, 
ba  paid  in  two  instalments,  one4iatf  prior  to  June  1 

and  one  'ludf  pribif  to  Wefmbor  1.  On  'tbe  Ibmi  Mom- 

cHiy  li'iiainaiy  an  adainonai  penai^  of  o  per  eenl  is 
dialled  on  didin^pMnt  tauM,.  ^apid  on  tbe  &bI  Mmday 
in  May  the  county  auditor  is  to  sell  at  public  vendue 
in  land  against  which  judgment  has  been  entered. 

liqr  tex  due  to  the  state  remaining  unpaid  for  30 
dl^  shall  draw  iniiifk  at  tbe  rate  of  12  per  cent  per 

"X.  MIX  TAXES. 

Tbmi  ii'  no  atote  ptM  ttoL 

C.  THS  INHKRITAKCS  TAX. 

A  tax  is  impoaed  on  any  trmsfer  of  pvopertjr,  real, 
piwimMi,  «r  nuxedy  <>r  my  interest  Ibraein  or  income 
^ere&om,  except  to  ^|||||^  town,  or  municipal  cor- 
porations  within  the  state,  for  strictly  county,  toym, 
or  munidpal  purposes,  in  the  followizig  cases: 

1.  When  the  transfer  is  by  will  or  by  the  intestate  laws  of  the 
iiUe,  from  any  penon  dying  seized  or  poaaeased  of  the  juopaty 
atiilB  ■  wpMiint  mf  tiifc  ■lalii.. 


2.  When  the  tnmafer  is  by  will  or  intestate  laws  of  the  state,  of 
property  within  the  state,  or  within  ity  jurisdictkm,  and  the  decf* 
dwt  wu  a  BOBierident  of  the  state  at  ^  time  of  his  death. 

3.  When  die  tnuwiv  is  of  i»operty  made  by  a  resident  or  by  a 

nonresident,  when  such  nonresident's  property  is  within  the  state, 
or  within  its  jurisdiction,  by  deed,  grant,  bargain,  sale,  or  gift,  made 

4.  When  any  person  becomes  entitled  to  property  by  wmf  Wtdk 
tanafer  made  before  or  after  the  pamge  of  this  chapter. 

i.  Wbai  wKf  penon  dmB  esoreiw  a  fomm  of  appointment,  d«- 
lifed  iWli:diyitfMi  of  property  made  before  or  after  the  paamge 
of  this  chapter,  such  appointment  when  made  shall  be  deemed  a 
transfer  taxable  in  the  same  manner  as  though  the  property  belonged 
.iPO'dnsa  sf  sack  pewM. 

6.  This  tax  shall  be  computed  on  the  true  and  full  value  ia  moutf 
of  the  property  at  the  date  of  the  death  of  the  decedent. 

When  the  property  which  passes  by  any  such  trans- 
fer does  not  exceed  in  value  $15,000  and  does  exceed 
the  exemption  granted,  the  tax  is: 

^)  la  the  case  of  a  wife  or  lineal  issue,  1  per  cent;  (2)  in  the  case 
<if  a  InriMiady  ^Uemd  sMsloir,  adoptot  cUM,  of  ddd  to  irtMM  As 

dsoedent  stood  in  loco  parentis  for  10  years  prior  to  the  transfer,  IJ 
far  cent;  (3)  in  the  case  of  a  brother  w  sister  or  descendant  of  them, 
a  wttfr  tr  wiiiw  if  a  len, «»  Mtead  off  a  dau^ter  of  ttw  deestet, 
3  per  cMt;  ia  tiie  case  of  a  brother  or  sister  of  the  father  or  mother 
of  the  decedent,  or  a  descendant  of  them,  4  per  cent;  in  the  case  of 
other  degrees  of  collateral  consanguinity,  of  a  stranger  in  blood  to 
titedeeedeat,  orof  a  body  politic  or  ooqpenate,  5  per  cent. 

These  rates  are  termed  primary.  When  the  clear  value  of  the 
property  exceeds  $15,000,  the  rates  on  such  excess  are  as  follows: 
Ortr  $15,Ma  aad  ap  to  $M,000, 1|  tiMs  As  pilaary  rate;  «v« 
$30,000  and  up  to  $60,000,  2  times;  over  $50,000  aadl^  to|U$,- 
000,  2)  times;  upon  all  in  excess  of  $100,000.  3  times. 

Exemptitnu. — Classes  1  and  2  except  lineal  ancestors,  $10,000; 
ltanltMlan,fS,0Oa;  cha  3,  $!,«$•;  claM4,$Ht;  c]MsB,ilM. 
Property  to  the  clear  value  of  $2,500  transferred  to  a  public  hos- 
pital, academy,  ooll^,  univeraty,  seminaiy  of  learning,  church, 
or  lumaiiai  «f  purely  pnbOe  ctodty,  iiittia  tto  stoto,  !■  alto 

Uto  tax  becomes  due  and  payable  at  the  expiration 
of  1  year  from  the  death  of  the  decedent.  Interest  is 
charged  at  7  per  cent  if  not  paid  when  due,  except  in 
case  of  unavoidable  delay  when  the  rate  is  6  per  cent 
until  cause  of  dday  is  ranoved.  The  court  may  ap- 
potnt  appiaisani  to  asoertdb  Uie  raloe  of  the  Mtate. 

the  case  of  estates  of  resident  decedents  it  returns  10 
per  cent  to  the  county  from  which  the  tax  was  received. 
In  the  case  of  the  estates  of  nonresident  decedents  the 
state  retains  the  entire  amount  of  the  tax. 

D.  rnKfomArmm  taxmm. 

The  law  provides  tw^  fMMnl  methods  of  taxing 
eorporattons  in  Ifinnesota,  tile  ganenl  property  tax 

and  the  gross  earnings  tax.  The  property  of  eoipora- 
tions  engaged  in  manufacturing  and  business  enter- 
prises and  of  certain  public  utility  corporations,  such 
as  teleKraph  and  sleeping  car  companies,  water,  gas. 
and  llllpe  Bglit  eonqMmes,  is  assessed  and  taxed 
mn  the  ad  raiimm  hmk.  Railroad,  freight  fines, 


TAXATION  AND  REVENUE  SYSTEMS— MINNESOTA. 


Its 


pms,  and  teli|dioiM  eompanlea  pay  a  eettain  specified 
ailfnuit  <rf  their  ffoes  eanii^  in  Hen  of  aO  othw 

All  railroads  owninc;  or  operating  lines  in  the  state,  except  street 
railways,  are  taxed  4  per  cent  per  annum  on  their  gross  earnings 
daived  from  operatioos  in  tiie  etate. 

•Mephnnn  rompaninn  payBpnr  imi]  fart  ti  rtihl  Maw  111  ■  f  pr  riiii 
companies  pay  6  per  cent. 

On  or  befwe  February  1  of  each  year  all  companies  subject  to 
Ae  gnm  eanringi  tax  are  reqaired  to  file  witit  the  tax  commiiwion 
sn  itemized  statement,  showing  the  gross  earnings  for  the  preceding 
year.  The  tax  commission  computes  the  tax  and  the  state  treasure 
€oUect8  it  If  such  companies  fail  to  make  retun  wiihin  9$  days 
nftff  beisg  notified,  the  commission  proceeds  to  fix  the  amoont  of 
the  gross  earnings  for  the  preceding  year  from  the  best  evidence  it 
can  obtain  and  then  adds  a  penalty  equal  to  25  per  cent  of  the  tax 
iDteaclifaflme. 

E.  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

Annual  licenses  are  collected  as  follows:  Agent  of  railroads, 
ateamboats,  and  steamboat  lines,  |3;  local  warehouses,  |1;  dealers 
in  mOk  sad  cfeHa,  fl;  rnmmfcrinn  mardumtB,  91;  itinecMit  phyri- 
cian,  $300;  resident  hunters,  $1;  nonresident  hunters,  to  hunt  big 
game,  $25 ;  to  hunt  small  game,  $10;  fishing,  to  use  nets,  $25.  Auto- 
mobiles; for  registration  of  motor  vehicles,  tl.SOtrienniaHy;  dealers 
or  naaafactucrs,  $10  annually;  chauffeurs  for  application  fee,  $3; 
license,  $2  annually.  Liquors  sold  in  railroad  dining  and  buffet 
cars,  $50  annually.  Two  per  cent  of  all  moneys  received  in  the 
strtefarliqwliceaeeafapridtethertrtatmMniermilfasppH^ 
to  the  inebriate  hospital  fund. 

Corporations,  filing  articles  of  association,  first  $50,000  capital 
etock,  $50;  every  additional  910,000,  $5;  increaee,  every  addhknal 
$5.  Insurance — township  mutual  fire  insurance  companies, 
filing  certificate  of  incorporation,  $2,  annual  statement,  $1,  cer- 
tificate of  authority,  $1;  domestic  companies,  filing  certificate  of 
ineorponiiaa,  990,  certificafte  of  anthoiity,  91;  fomil^  cos^mues, 
certificate  of  incorporation  and  by-laws,  $30,  statement  of  financial 
condition,  $20,  certificate  of  authority,  $2;  all  companies  (except 
township  mutuals),  filing  certified  copy  of  amendmokt  to  articles 
«!  taearporation,  $10,  annual  statement,  $20,  summary  of  annual 
StetaMnt  for  publication,  $10;  general  fees,  certificate,  including 
«eitlied  copy  of  authority,  renewal,  valuation  of  life  policies,  cor- 
ponte  condition  or  qiwIMratiwi,  91;  copy  of  papenonlfeiacam- 
aidaBioner's  office,  20  cents  per  folio,  and  for  certifying  the  same,  $1; 
license  to  procure  fire  insurance  in  unadmitted  foreign  companies, 
910;  broker's  license,  $10;  receiving  and  forwarding  copy  of  sum- 
anna  aorred  vpoa  ooumiflriflner  of  insurance,  as  attorney  for  insur- 
ance company,  .$2;  receiving  and  filing  certificate  of  valuation  of 
policies  by  company's  actuary  or  by  the  commissioner  of  any  other 

gor  examination  aadcertiflcaliott  of  pabBeaecewitMit,  986;  phy- 
^ricians,  $10;  special  examination  to  nonresident  physician,  $50; 
osteopaths,  $20;  nurses,  $5;  dentists,  $20;  embalmers,  $5;  veterina- 
rians, $25;  pharmadatB,  $10,  annual  fee,  $2;  pdvate  detectiTB 

F.  THE  INCOME  TAX. 

Tbero  ia  no  inoooM  tax  in  Minnesota. 

OofTMTT  RaTKnris. 

A.  OBNEBAL  PROPERTY  TAXES. 

1.  Base— 

The  property  included  and  the  assessment  and 
equalization  are  the  same  for  county  taxes  as  for  state. 


2.  Rale— 

County  taxes  ata  levied  by  the  county  conunts- 
sioneis. 

The  rate  is  not  to  exceed  5  mills  in  counties  with  valuation  of 
$1,000,000  or  more.  The  amount  of  the  tax  is  not  to  exceed  $5,000 
in  otksr  ooontieB,  aor  d»  cato  1  per  oeal 

3.  OaOedum— 

aaaw  aa  lor  atate  taaGSii, 

B.  POLL  TAXBS. 

There  am  no  county  poll  taxes. 

c.  ram  iismaaTAmm  tax. 

The  counties  receive  10  per  cent  of  the  inheritance 
taxes  collected  therein  from  the  estates  of  resident 
decedents. 

D.  ooBfosamoir  taxmb. 
There  aie  no  county  corporation  taxes. 
B.  Bummau  cazn,  udbkbsb,  mmd  ran. 

Liquors,  license  for  mle  in  qvMititieB  not  kM  tlmn  fiire  gaOoaa, 

$500  per  annum.  The  county  also  receives  from  municipalities, 
except  cities  of  10,000  population  or  more,  10  per  cent  of  the  liquor 
licenses;  ferries,  $5  to  $200  per  annum;  empbyment  bureaus.  $76  to 
9U0perMi»BB;  aaetioneen,  910  peranavm;  taaaentmerchaals, 
$150  per  annum;  hawkers  and  peddlers,  two  llOBN%  9i^  oae  ham, 
915^  piiabcart,  910,  basket,  $5,  per  annum. 

WamtxitMs  Uwnmmm. 

A.  GENERAL  PROPERTY  TAXES. 

1.  Base — 

The  property  included  and  tiha  assessment  and  equal- 
ization are,  in  general,  the  same  for  mnnieipal  taacea 
as  for  state;  hSi  iBwiaripalil&BB  may  li«f0  thair  own 
assessmtuL 

2.  Rate— 

For  township  purposes  the  rate  is  limited  to  2  miUs 
in  townships  with  a  valuation  of  $100,000  or  more,  and 
the  amount  in  other  townships  is  not  to  exceed  $150 
nor  dm  rate  one-liatf  of  1  per  cent.  Par  road  and 
bridge  purposes  the  limit  is  10  milk  ;  fcMrsui^MMrtof  tiie 
poor,  5  milk;  for  school  districts,  not  to  exceed  15  miDs, 
or  for  the  erection  of  a  schoolhonse,  1  per  cent;  and 
for  public  libraries,  2  mills. 

Cities  are  limited  to  2  per  cent  for  general  purposes; 
but  the  common  council  may  also  levy  a  tax  not  to 
axoeed  1  mill  fcnr  park  purpoaea. 

3.  (kBtetiot^ 

Same  as  for  county  taxes. 

B.  POLL  TAXBS. 

Every  male  inhabitant  in  any  municipality  in  the 
state  oi^anized  and  operatuig  under  general  laws, 
between  the  ages  of  21  and  50,  except  paupers,  insane 
persons  and  others  exempted  by  law,  is  assessed  not 
less  than  one  nor  nwie  than  foiur  days'  labor  each  year. 


TAXATION  AND  BEVENUE  SYSTEMS— MISSISSIPPI. 


IliMWte- 


€.  jtm  mmmnAxm  tax. 

is  no  municqMd  inheritance  tax. 

n.  ommaummt  tazxs. 

An  iUBurance  tax  of  2  per  cent  of  the  gross  premi- 
wum  Im  paid  to  ettim  and  villages  where  collected  unless 
tiiera  is  m  di%  organiaed  ^mmm'm  iiliff  anoeialion 
tiiiBinii,  in  whieh  erai  H  ii  {Mod  ^ract  to  the  ktlar. 
Hie  local  boaid  of  underwriters  in  eaeh  munidpafity 
also  recd:iFaB  directly  from  foreign  insurance  com- 
panies an  additional  2  per  cent  of  the  gross  premiums 
for  the  maintenance  of  a  salvage  corps. 


ThBrnBommmmnaik  of  citiei  lui^e  poivir  to  fioense 
anMUMiilB,  alioiiB,  bHiMKi  talilfls,  pool  tobies,  bowl- 
iig  alleys,  aactioneera,  han^cnn,  and  peddleiB,  the  sale 
«f  liquojs,  pawnbiokeos,  and  employment  bmeans. 

lifwliiiH  .— Citieeof  lO.OOOormore,  njUptaWMi;  dtiM 

lilllliaalMW,  $600  to  $1,000  per  annum. 

School  Rsyknubs. 

There  is  levied  annually  upon  the  tauUe  pfc^perty 
of  the  atftte  a  tax  of  1.23  mills,  kno^-n  as  thi^^^l^stoto 
school  tax,"  of  which  1  mill  is  added  to  the  general 
■dbool  fond,  making,  together  with  sundry  fees  and 
I,  the  "etuciiiil  school  fund;"  the  state  university 
the  intenil  mm!  Ineoiiie  animally  from  the 
Bnifwrity  fund,  and  tveoty-thne  one- 
>  millB  on  the  dollar  of  the  stoto  adhotd  tax. 
The  stote's  current  school  funds  are  apportioned 
among  the  several  counties,  according  to  the  number 
of  scholars,  and  thence  to  the  school  districts.  Liquor 
liccmMB  and  fines  are  also  so  apportioned  by  the  county. 

Hie  oowi^  eommlHiiiMiB  alMi  lety  m  anmai  tax 
•f  1  Mil,  known  as  the  "loeeliuiil  tax." 

In  school  distneto  of  over  50,000  inhabitants  the 
total  iefy  »ar  nm  aaad  8  anili  on  the  ckillar;  in 


distriets  haTing  20,000  inhabttantB  and  not  over 
00,000,  the  leiy  k  not  to  aoBceed  11  ndlb. 

LEOISLATION  AFFBCTINO  BEVENUS  LAWS:  1913. 

The  full  value  asseflnnent  was  relaxed  eo  as  to  permit  iron  ore, 
minedorunmiped,tobettBBoaoodat60percentof  truevalue;  bovm- 
hnidgoadisadtuiBitmatatyrcwt;  lh«  Hock,  poultry,  i«riail> 
tunJ  products,  stoda  «l  merchandiae  with  fixtures  and  furniture 
oaed  thwewith,  all  tools,  implements,  and  machinery  and  all  un- 
plrttad  imI  estate,  except  iioa  mines,  at  33^  per  cent;  and  all  other 
IHoper^  lal^ect  to  genenl  property  tax  at  40  per  cent. 

The  personal  property  of  street  railroad,  plank  road,  gravel  road» 
tmnpike  or  bridge  companies,  was  made  liatable  in  the  county,  town. 


companies  were  taxed  8  ] 
per  eaat  on  their.gross  pj^mingp- 

Ito  mortgage  registry  tax  ntes  m  ndooed  to  15  cents  on  «sdi 
HM  wliere  mortgage  runs  for  five  yeais  or  Itm  and  85  cents  where 
for  more  than  five  years.  This  tax  is  appropriated  one-sixth  to  the 
state,  one-sixth  to  the  county  and  the  balance  equally  betiroen  the 
school  district  and  otiMr  soMMMsa  la  wMiM  tte  nsl  ostaHi  adit- 
gaged  is  situated. 

Pharmacists:  Examination,  |5;  annual  lee,  |3. 

Anst  ffflnpaniew  wsse  taxed  5  per  cent  ol  ^eir  gnw  ttirnh^ 
Such  companies  irfudi  mosive  deposits  subject  to  rlisdt  stiMr  ttoa 
trust  deposits  are  assessed  as  incorporated  banks. 

Fire  insurance  companies  were  taxed  three-eighths  of  1  per  cent 

ol  their  gRw  piMiow  te  liilalnaaBa  <f  «•  a«et  of  lbs  Btoto 

IfcpB  marshal. 

Oountifls  were  directed  to  levy  a  tax  not  to  exceed  3  aiiili  lor  the 
county  poad  and  bridge  fund.  Osrtain  cMss  were  atttiioriaed  to 

levy  a  tax  of  one-half  mill  for  public  muacal  entertainment. 

Towns  were  authorized  to  levy  a  tax  not  to  exceed  15  mills  for 
foad  waA  bridge  purposes,  and,  in  an  emeigency,  a  further  tax  not 
to  exceed  5  rniUs  lor  the  same  purpose.  Villages  were  aullMriMd 
to  levy  a  tax  not  to  exceed  5  mills  for  a  water  and  light  plant. 

School  districts  in  which  a  high  or  graded  school  is  maintained 
w«w  SMlhoiiMd  to  Isvyasckeel  tMt  «l »  affli  iMtaad  «f  15 
as  in  other  districts.   Special  school  districts  whose  boundaries  am 
coterminus  with  any  city  ol  the  fourth  class  were  aathforiwd  to  Isfj 
a  sdiooi  tax  not  to  esesed  SO  nOb. 

Certain  changes  in  licenses  were  authorized,  the  principal  ones 
being  a  cigarette  license,  $25,  biennial ;  hotel  and  restaurant,  annual 
license,  92;  "salary  loan"  or  "chattel  mortgage  loan"  companies, 
aaanBlliosBse,  125. 


MISSISSIPPI.' 


The  imnne  systaBi  of  Waeaamppi  k  diitingiiialied 
by  an  elaborate  system  of  privilege  taxes  for  state 
pevenne.  There  are  the  general  property  and  poll 
taxes,  and  an  income  tax,  adopted  in  1912,  but  no 
inhMitonee  tax.  Most  corporations  are  taxed  on 
Ih*  imiMrty  by  the  ad  Tahim  tax,  tofeOiar  with  a 
laivilafe  laji,  hat  fireii^t  line  and  ear  imii|iHMi|  iinm 
panaa  pay  a  "gross  earnings"  tax.. 

Tdegrapb,  express,  sleeping  car,  and  insnrance 
privileges  are  taxable  only  by  the  state,  but  counties 
aaii  municipalities  may  also  lay  taxes  on  other  privi- 
lapa  np  lo  SO  per  eent  of  tlie  slate  tax. 

*  Hue  compilation  is  derived  aisialy  fram  the  loUowii^;  sources: 
dppi  Code  of  190t. 
ilOTtoltU. 


diatriets  under  goremment  of 
sions,  obtain  vefwiiie  from  bettarment  taaDea  or  apaeiat 
assesamenta. 

oomnnTDnoHAL  ntomioHfl. 

Sac.  112.  Taxation  shall  be  uniform  and  equal  throughout  the 
state.  Pnq;>erty  shall  be  taxed  in  proportion  to  its  value.  The 
Ifgishtma  aaqr,  howeTsr,  impose  a  per  capita  tax  upon  sudi  domes- 
tic animals  as  from  their  nature  and  habits  are  destructive  of  other 
property.  Property  shall  be  assessed  for  taxes  under  genenl  laws, 
andVsrnaiteMfulss,aoeaitt«toils1nMvahw.  Batdwktlsla* 
ture  may  provide  for  a  special  mode  of  valuation  and  assessment  for 
railroads,  and  railroad  and  other  corporate  pwyerty,  or  for  particular 
species  of  praperty  belonging  to  persons,  corporations,  or  associi^ 
tioasnotritnatodiriwQjriBOMcoaBty.  But  all  such  property  shall 


TAXATIOK  AND  REVB^TSS  gygTEMS-MISgaSBIPPI. 


to  levy  county  and  special  taxes  upon  such  assessment  as  in  other 
cases  of  property  situated  and  assessed  in  the  county. 

gn.  80.  Fto^sion  shall  be  made  by  general  laws  to  prevent  the 
sbMSby  cities,  towns,  and  other  municipal  corporations  of  their 
powcn  ol  assessment,  taxation,  borrowing  money,  and  contracting 

Sac.  90.  The  legislature  shall  not  pass  local,  private,  or  special 
laws  relating  to  the  exemption  of  property  from  taxaUon  or  from 
levy  <a  sale,  but  provision  is  to  be  by  general  laws  ♦  •  •  . 

Sao.  Ml.  The  property  of  all  ftivate  corpoiatioDs  for  pecuniary 
yii>  shall  be  taxed  in  the  same  way  and  to  the  same  extent  as  the 
property  of  individuals,  but  the  legislature  may  provide  for  the 
taxation  of  banks  and  bankii*  capital,  by  taxing  the  Aares  accord- 
to  the  value  thereof  (augmented  by  the  accumulations,  surplus, 
and  unpaid  dividends),  exclusive  of  real  estate,  which  shaU  be 
taxed  as  other  real  estate.  Exemptions  bom  taalion  to  ^if^^ 
cnpaaAxm  aro  IsRally  entitled  at  the  adoption  of  this  constitution 
shall  remain  in  full  force  and  effect  for  the  time  of  such  exemptions 
as  expressed  in  their  respective  charters,  or  by  general  laws,  unless 
wxmer  lepesled  by  the  legidatere.  And  domestic  insuMnoo  com- 
panies shall  not  be  required  to  pay  a  greater  tax  in  the  aggregate 
than  is  required  to  be  paid  by  foreign  insurance  companies  doing 
business  in  this  state,  except  tothe  extent  olAeexcsssolAear  ad 
•valoNm  taa  over  the  privflsgetax  imposed  upon  sudi  foreign  com- 
pnies;  and  the  legislature  may  impose  privilege  taxes  on  building 
nd  loan  atBodaliiin''  in  Ueu  of  all  other  taxes  except  <m  then  lesl 
estate. 

8x0. 182.  (The  l^lature  Is  authorized  to  grant,  by  general  laws, 
enmptions  fnan  taxation  in  the  encouragement  of  manufactwss 
and  other  new  enterprises  of  public  utiUty  for  a  peiied  «f  Ive 

^''siEC^  192.  (Cities  and  towns  may  by  general  laws  be  authorized 
to  encourage  the  establishment  of  manufactories,  gas  works,  water- 
w«Ab,  and  entcfpcisssof  pubiie  ntOity  other  than  railroads,  within 
the  limits  of  the  cities  or  towns,  by  exempting  their  property  bom 
municipal  taxation  for  periods  not  longer  than  10  years.) 

Sacs.  228  to  239.  (ThealluvisllaadellhertateSs^iridedintotwo 
le««e  Statelets.  The  legislature  shall  impose  for  levee  purposes,  in 
addition  to  other  levee  taxes  authorized  by  law,  a  uniform  tax  of 
2  to  5  cents  per  acre  per  annimi  upon  land  embraced  in  lha  diirtzictB. 
The  legislatare  may  provide  maA  sjfiM  al  tanlisa  attt  4amm 
proper  for  the  levee  districts.) 

Sec.  243.  A  uniform  poll  tax  of  $2  to  be  used  in  aid  of  the  common 
schools,  and  for  no  other  purpose,  is  hereby  imposod  on  every 
iidMbittnt  at  this  state  between  the  ages  of  21  and  60  years, 
MBCept  persons  who  are  deaf  and  dimib  or  blind,  or  who  are  maimed 
by  km  of  hand  or  foot,  said  tax  to  be  alim  only  upon  taxable  prop- 
erty. The  bemd  of  snpervisoiB  of  any  county  may,  for  the  purpose 
of  aiding  the  common  schools  in  that  county,  increase  the  poll  tax 
in  said  county,  but  in  no  case  shall  the  entire  poll  tax  exceed  in  any 
one  year  $3  on  each  poll.  HociimiMlproceedfaigiAallbaaBoeed 
to  eafaree  the  collection  of  the  poll  tax. 

Sec.  206.  There  shall  be  a  county  common  school  fund,  which 
shall  consist  of  the  poll  tax  to  be  retained  in  the  counties  where  the 
■ne  is  coDeeted,  aadlaftotoeomBOii  school  fund,  to  be  taken  from 
Hie  general  fund  in  the  state  treasiuy,  which  together  shall  be  suffi- 
cient to  Tnft'"tAin  the  conunon  schools  for  the  term  of  four  months 
in  each  scholastic  year.  But  any  county  or  sefiante  school  dirtnet 
may  levy  an  additional  tax  to  maintain  its  schools  for  a  longer  term 
than  the  term  of  four  months.  The  state  common  school  fund  shall 
be  distributed  among  the  several  counties  and  sepamto  school  dis- 
tricts in  proportion  to  the  number  of  educable  diildxenineach,  tobe 
determined  from  data  collected  through  the  office  of  the  state  6up»- 
hitandent  in  the  manner  to  be  prescribed  by  law. 


OFFICERS. 

'ShB.  offiim  most  diiecUy  concerned  with  taxation 
axe: 

(1)  County  assessors,  elected  for  four  years. 

(2)  County  sheriff— ex  officio  tax  collector  of  state  and  oouatsr 
taxes— elected  for  four  years;  in  mmnicJpalitiflB  a  collector  is  elected 

biennially. 

(3)  County  board  of  sopervisois,  five  in  each  county,  elected 

every  four  years. 

(4)  Three  niliaadoom^irionefB,  Elected  for  four  yews,  who  act 

as  state  railroad  assessors. 

(5)  State  revenue  agent,  elected  for  four  years. 

StATB  RnVBHUBS. 

A.  onnEBaL  FBOpnmnr  tazbs. 

1.  Base — 

a.  The  property  imdiMatdeMmpt—JJl^peiij, 
except  tliai  apedaHy  exempted  by  law,  m  aubject  to 
taxation. 

(1)  Personal  property,  as  defined  in  the  statutes,  includes  poods, 
chatteb,  effects,  evidences  of  rights  of  action,  and  all  written  in- 
struments by  idiich  any  pecuniary  obligation,  or  any  fi|^t,  tiUs^ 
or  intaMSt  in  any  real  or  personal  estate  shall  be  created,  acknowl- 
edged, transferred,  incurred,  defeated,  discharged,  or  diminished. 

(2)  Property  includes  personal  property  as  defined  above,  and 
also  every  estate,  fiiterest,  aad  tight  in  hods,  toasmwits,  and 
hereditaments. 

(3)  Exemptions,  in  additian  to  public  property,  are:  Cemeteries; 
property  of  religious,  charitable,  or  educatiMMl  tnrttetioaa; 
hospitals;  wearing  apparel  of  every  person,  not  including  jewelry 
or  watches;  pro-sHsions  for  family  consumption;  farm  products 
in  the  hands  of  the  producer;  gims,  one  for  each  owner;  poultry; 
homehold  fuimtme  up  to  $250;  2  cows  and  calves,  20  head  each  of 
sheep  and  goats,  10  head  of  hogs,  and  colts  under  3  years  old ;  farm- 
ing implements;  property  of  agricultural  and  mechanical  associa- 
tions and  fairs;  libraries  of  all  peisaas  and  works  of  art;  tosh  of  me- 
chanics; certain  factories  for  five  years;  municipalities  may  g^mit 
alike  exemption  for  10  years  or  less;  all  sUte,  county,  and  municipal, 
levee  or  sdiool  bonds,  issued  after  April  1,  1906;  all  aotas  and 
evidences  of  indebtadnssi,  and  an  moMy  baaed  atarate  of  interest 

not  exceeding  6  per  cent. 

Grain  separators  and  harvesters,  feed  crushers  and  cutters,  rice 
and  fboziiv  milk  ol »  homspewur  and  under  etmnpt  for  iva  ywm 

bccfamii«ia]ft2. 

6.  jiaMtMMtrf.— There  is  one  aaBeesment  for  sUte, 
ooonty,  and  municipal  purposes.  The  taxpayer  is 
required  to  furnish  the  assessor  with  a  sworn  list  of 
the  items  and  their  value  of  all  his  taxable  persoual 
property  as  of  February  1.  Lan^  are  aaaoaBed  be- 
tween February  1  and  July  1  in  ewry  second  year 
(19(»-1911). 

Property  is  valued  at  the  price  it  would  bring  at 
a  voluntary  sale,  but  the  valuation  given  by  the  owner 
may  be,  upon  the  report  of  the  assessor,  corrected  by 
the  board  of  supervisors,  who  also  adjust  the  aaaeaa- 
ment  rolls  in  ease  of  enror,  change  in  value^  or 
own«»hip. 


taxahoh  and  revenue  systems— Mississippi. 


Real  estate  is  assessed  in  the  county  where  located 
and  peraooal  property  where  located  on  February  1. 
ManflQT  on  "iipfctt  or  loaned  at  interest  either  within 
m  vilioiil  tilt  atnlo  ia  wnd  and  taxed  where  the 


[  properU-,  and  an  additional  state  tax  in  the  natuie  of  a 
ia  levied.  The  ■mfwrnwint  i»  made  by  the  atate  ml- 
npon  tiw  himk  ef  Kliediiles  furniahed  by  the 
company,  aa  well  aa  thaw  fniiiiiibed  by  the  county  and 

cmaiderittg  the  A-alue  of  the  franclitse  and  the  capital 
!  in  the  ^te.   The  valuation  ia  apportioned 


E  bank  stock,  state  or  national,  are  aaseased  to  the  share- 
a  statement  by  the  bank  officen  of  the  value  of  the 
.  i'iiiBiiillilhHkMi|iwi,aBnd  inlaid  divide^ 
of  the  raal  emit  of  the  bank.  Hm  tans  tharaon 
aw  to  ba  paid  by  the  baak  to  lie  county  coUector  at  the  state  and 
cwntyiala.  Real  ertaie  «f  Ifca  baak  ia  taxed  aa  other  real  estate. 

Tekpaph,  teieplioM^  eipaM,  Omfiog  car,  pahwe  cw,  Mi 
diniaK  car  companifs  are  to  be  aaaeaaed  for  ad  valorem  tkxation 
la  the  aaow  manner  aa  railroada  by  the  railroad  coauniarionen. 

ItaHMlMt  wmtiam  and  tndeM  ai«'  leqpiiiied  ta 
af  the  anount  of  sales,  and  ad 
ia  addition  to  any  privilege  tax 

c  Eqmalisatwn. — The  board  of  supervisors  ol  

WOfOtktj  examines  the  assessment  rolls  and  e<|iia]iMa  Iba 
aaseaanait  between  individuals. 

Hmto  it  BO  slnto  iMMvd  of  wioaliutaon. 

SI*  JPM^~*~ 

Hm  alnto  tax  hmea  tor  1012  and  1911 

%  tba  Iqpdatoin  at  6  milk  oil  tlw  dollar. 

'3»  CMIfcfioa 

TaxM  for  atate  and  county  are  collected  by  the  sher- 
11^  iAo  ia  CK  officio  collector  for  the  county.  It  is  the 
of  Ofwy  peroon  aasesaed  to  pay  taxes  on  or  before 
Bmnbv  15;  al  taxw  deHnqnenl  at  tliat  data  am  to 
bo  eoQaetod  immediately  bj  ifcHim  aad  aala  of  any 
fMBOBal  property  liable  therefor.  After  January  16 
iht  tax  collector  may  advertise  the  sale  of  land  for 
taxes  on  the  first  Monday  in  April.  Taxes  ai  o  a  lien 
frmn  Febniary  1  of  the  assessment  year. 


A  slilo:'  pol  lax.  of  '12  ia  lotied  iqion  evnj  male 
mliamant  ow  21  and  mider  00  yean  of  age  iHio  is 
not  deaf,  dumb,  blind,  or  maimed.  Hie  amoont  ao 
oollected  is  a  credit  to  the  comity  or  separate  aebool 
district  where  collected  in  the  apportionment  of  the 
sUte  school  fund.  Failure  to  pay  the  poll  tax  pre- 
Wila  toting  at  any  election,  or  registration  as  a  voter. 


tax. 


n.  cxmioBATioif  xaxM. 

OoifoniiiaBi  pay  an  ad  ▼alonin  tax  on  their  landi, 

tluit  of  indiridiialk  CliBpQrah 
in.  ilwir  oapital  stock  M  tlio 


market  value,  an  allowance  being  made  for  lands 

taxed,  except  in  the  case  of  banks  and  railroads.  Ctth 
tain  corporations  also  pay  license  or  privilege  taxes. 

Fnight  line  companies,  engaged  in  operating  or  furnishing  and 
laarfaf  can  ior  lSb»  tianaportation  of  freight,  and  equipment  com- 
paaiaa  engaged  in  furnishing  or  leasing  can  of  •B]rdaMi^|>tiHi(aaeb 
cars  not  being  otherwise  listed  for  taxation)  pay  an  annual  tax  dS 
per  cent  on  their  groaa  eanuofs  in  the  sUte  in  lieu  of  all  other  taxaa. 
The  tax  iaaaMand  hy^MMrtaaadltor  upon  thegraai  eamingw  forthe 
year  ending  December  31,  and  ia  collected  by  tiw  itate  treaaumr. 

Life  insurance  companies  are  required  to  pay  annually  a  tax  of 
2\  per  cent  upon  the  giosB  amount  of  their  premium  receipta  in  the 
state,  less  death  claiaa,  ■aliimil  waliwianli,  aad  «wk  M^Umit 
paid  under  policy  contracts  in  the  state  during  the  year;  and  all 
other  than  life  inauiance  companiea  pay  a  tax  of  2^  per  cent  <m  gnea 
lac^pii  fca  Mtan  praifamia,  ptoridad  thai  doMrtie  faMannce 
companies  are  not  required  to  pay  a  greater  groaa  premium  aad 
privilege  tax  in  the  aggregate  than  ia  required  of  foreign  comoanies. 

■AgcntaofhMOiaBce  companiea  not  anthnized  to  tranaact  buain^ 
hi  the  ilBta      la  the  hMannoa  eosMdidoaer  aa  aBKNiBt  ( 
3] 


T^rfril^e  taxes,  which  are  annual  except  whnpaathw 
wise  specified,  are  levied  upon  the  following: 

Barber  ahtq^  pw  chair,  |2.fiO;  billiard  tablea,  etc.— munidpali- 
tiaaaiiiiar^llilshiMlMl%91l§;  cMm,  2,500 to  7  500  $200*  Hthf 

7,500  to  10.000,  $300;  cities,  10,000  to  20,000,  f400;  'cities  over  20,009 
$500;  overaeventablea,$75additional  for  each  table;  bottling  works— 
towna  inidcr  2,000  hihafaitanta,  $5;  towna,  2,000  to  3,000,  $10;  towna 
ovar  S,000,  925;  cigarette  dealen,  $5;  drcaaM— dlhi  mm  S,M9 
inhabitants,  $200;  dtiee  less  than  3,500,  seating  capacity  2,000, 
9100;  aeating  capacity  Im  than  2,000, 950;  fair  or  ieatival,  95;  coal 
iaafcf  ririw  al  em  M9»  M  il  In  ii  li,  9M;  cMsa  1,000  to  6,000, 
$12.50;  under  1,000, 95;  hack  Unaa,  925;  transient  horse  tmden  aall* 
ing  atock  not  raised  in  atate— each  county,  $25;  at  public  auction, 
950;  ifsiaaonace  adjuaten,  925  (no  city,  town,  village,  or  county 
ia  to  levy  any  ftvUMr  tax);  aahibitMB  of  tndaad  aafaMli,  par  day, 
925;  auctioners— not  in  towns,  $5;  towns,  1,000  to  3,000  inhabitants, 
920;  towna,  3,000  to  5,000,  $25;  towna  over  5,000, 930;  billposter,  in 
cWaaarlvirBaefS,00Oamn,91O;  heata  iHiaif  beats,  $100;  trad- 
ing boats,  $200;  trading  boats  (proviaiona  and  provender),  $50;  brok- 
era,  towna  leaa  than  3,000  inhabitants,  $25;  towns,  3,000  to  5,000, 
950;  towna  ov«r  5,000, 975;  building  and  loan  aasociationa— thoae 
in  which  atock  represents  monthly  paymate  not  entidll^f  9M^ 
925;  9500  to  $1,000,  $50;  $1,000  to  $2,000,  $100;  $2,000  to  $3,000, 
9150;  over  93,000,  9200;  foreign  aaKidationa,  9250  (m  lieu  of  aU 
mm  aaeapt  an  wal  lataia);  Meydaa,  Milug  tow  ua,  2,500 hihaMt. 
ants,  $10;  towns  less  than  2,591^99;  CMM  mdm,  mA  county,  950; 
atreet  car  companiea,  per  mite,  920;  cleaning,  proaring,  and  dyeing 
eatabSahments,  15,000 inhahitanta  or  over,  915;  when  done  by  ateam 
er  electric  pow^,  925;  cities  of  leaa  than  15,000  and  over  5^909^  flf* 
by  steam,  $12.50;  cities  less  than  5,000,  $5;  by  ateam,  $7.50;  <M> 
morcial  agencies,  $100;  canning  factorieo,  910;  round  bale  cotton 
preaa-4,990  balea,  919;  1,900  to  2,990, 920;  man  than  2,000,  930; 
cotton  brokers,  $25;  cotton  factors  and  buyers,  $25;  cotton  compress 
company,  $50;  capacity  20,000  to  30,000  balea,  $100;  30,000  to  50,000 
hake,  $150;  over  50,000 balea,  9200;  cotton  weigher— less  than  2,000 
bales  per  year,  $10;  2,000  to  4,000,  915;  4,000  to  5,000,  $»;  9,990  to 
8,000,  $25;  8,000 to  10,000,  $30;  over  10,000,  $35;  fruit  and  vegetable 
trading  cars,  $100,  any  firm  operating  2  or  more  caia,  9300;  electric 
Ui^ceaifaBiM  to  dtiaaefleai  than  9,090  fahabHuta,  925;  5,000 
and  less  than  7,500,  $50;  7,500  and  less  than  10,000,  $75;  10,000  and 
leaa  than  12,500,  $100;  12,500  and  leas  than  15,000,  $125;  15,000 
17,500,  9150;  17,600  and  lees  than  20,000,  9200; 


TAXATION  AND  REVENUE  SY8TEM&-MI8S1SK[PPI. 


employment  aflaotl,  9500;  shows,  exhibitions,  etc.,  per  day,  95; 
expraaa  compaaiaa,  9250  (also  94  per  mile  of  first-daaa  trade 
ov«r  ivUdi  hadaaM  ia  opMatod;  92  per  mile  on  all  second  and 
third  class  track);  maintaining  place  for  the  delivery  of  liquors, 
$6,000;  feather  renovators,  each  county,  9100;  fertilizing  companies, 
capital  lea  than  910,000,  925;  910,009  to  919,900,  999;  920^000  to 
999^  975;  930,000  to  950,000,  $100;  960,000  to975,000,  $150;$75,000 
to  9100,000,  $200;  over  $100,000,  $250;  feniea  (other  than  steam)— 
hicome.  $300  to  9600, 96;  income  over  9600, 910;  steam  ferries,  $150; 
gypaieB,9269faraadioe«Bty;  ghia,  925;  guarantee  companies,  $100 
(no  additional  tax  to  be  imposed  by  cities  or  towns) ;  fortune  tellers, 
in  each  county,  $100;  architects,  910;  breweriee— bottling,  $150; 
bncfcyaida  making  between  95,999  aad  SOO,eOOhiidc  peraanmn,  95; 
990^  to  1,000,000,  $10;  over 1,009,000,990;  dealers  in  coffins— cities 
ertowns  of  less  than  1,000  inhabitanta,  910;  1,000  to  2,000, 925;  2,000 
toliOOO,  950;  3,000  to  5,000, 975;  if  dealer  ia  an  embahner,  910  addi- 
(kaid;  Udaahr  to  aa  undertaker,  9100  in  all  cities;  contractors- 
cities  of  over  10,000  inhabitants,  where  the  number  of  men  employed 
ia  10  or  more,  950;  3  to  10  men  employed,  $30;  cities  of  5,000  to 
10,000,  where  Hw  number  of  men  mq^oyed  ie  10  cr  more,  920;  3 
to  10,  flO;  cities  of  between  2,000  and  5,000  where  the  number 
ol  BMB  employed  is  10  or  more,  $15;  3  to  10,  $10;  towns  of  less  than 
2,000, 97.60;  confectionery  store,  $5;  cottmiaeed  buyers,  $10;  em- 
halaiwii,  910;  '^j^-*^  (dvil  or  electrical),  $5;  foundries  and 
machine  shops,  in  cities  of  over  10,000  inhabitants,  $50;  5,000  to 
10  000  $25;  gas  companiea — cities  of  less  than  2,000  inhabitants, 
$30;  2^000  aad  lea  than  6,099,  980;  5,000  and  kaa  than  10,000, 
$100;  10,000  and  less  than  15,000,  $150;  15,000  and  less  than 
20,000,  $200  ;  20,000  and  less  than  25,000,  $250;  25,000  and  over, 
$300;  hotels — capacity  of  100  guests,  in  dtiea  ol  over  5,000 
intebitanta,  9150;  capadty,  50  to  100,  in  cities  of  ovw  5,000, 
9100;  capacity  25  to  50,  in  cities  of  over  5,000,  $75;  capadty  leaa 
fhn  25,  in  cities  of  over  5,000,  $40;  capadty  of  25  in  dtiea  of 
2,090  to  5,000,  940;  toaa  capadty,  920  hi  dtiea  ol-  2,990  to  6,900; 
towns  of  less  than  2,000  and  in  all  other  than  incorporated  towns, 
$10;  unincorporated  districts,  capadty  25  to  75,  $25;  over  75, 
$50;  ice  factorioe— capadty  5  tone  pOr  day,  $25;  capadty  10 
tone  per  day,  995;  capacity  10  to  15  tons  per  day,  $50;  capacity 
15  to  25  tons  per  day,  $75;  capacity  over  25  tons  per  day,  $100; 
incorporated  insurance  agencies,  dties  of  over  3,000,  $100;  less 
tium  3,000,  9S0;  fira  iMarMMse  ageata,  dtiea  «t  over  2,000, 
930;  otheiB,  915;  life inaunaea agents,  in  each  county,  $10,  in  whole 
state,  $30 ;  industrial  insurance  agenta,  93;  iwent  for  insurance  other 
than  Ufe  or  industrial,  $10;  junk  deakm,  citfaa  over  10,000,  950; 
9,099tol0,000, 925;  olhen,  $15;  laundries,  with  we^y  receipts  over 
9*10,  cities  of  8,000,  tax  is  $25;  less  than  5,000,  $15;  agents  of  foreign 
conqianiea,  $5;  lawyers,  $10;  insurance  companies,  $100;  fraternal 
oidefB,  926;  hghtBuigrod  ageat,  eacA  eovnty,  9200;  livery  M>U»- 
towns  under  500  inhabitants,  $5;  500  to  2,000,  $10;  2,000  to  3,000,  $20; 
3,000  to  5,000,  $30;  5,000  to  10,000,  $40;  over  10,000,  $60;  each  other 
stable  in  which  animala  are  stabled  tor  a  fee,  olhertiiaa  Kvery,  fiaed, 
aad  aale  stable,  $10;  lumberjards,  sales  500,090  teet  or  more,  $100; 
250,000  to  500,000,  $50;  100,000  to  250,000  feet,  $20;  lumber  dealers 
or  broken,  sales  over  20,000,000  feet,  9160;  10,000,000  to  20,000,000, 
9100;  6^090,099  to  10,999,000,  960;  6,000,000  or  less,  925;  lumber 
buyer,  925;  lunch  house  stands— railroad,  $15;  others,  $5;  meat 
markets— dtiea  of  10,000  or  more  inhabitants,  $25;  5,000  to  10,000, 
915;  3,000  to  5,000,  $10;  leaa  than  3,000,  95;  merry-gtHnaada,  ete., 
dtiea,  925;  towns,  910;  oleomargarine  dealers,  95;  oil  depots,  $50; 
hacks  and  omnibuses— cities  2,000  inhabitants  or  more,  each  hack, 
95;  lees  than  2,000,  $2.50;drayB,  $2.50; optician,  $10;oy8terfiahermen, 
eadiveaadofoBetoagrombardenqraBder, 91;  lto5tQns,  $2.50; 
5  to  10  tons,  $5;  10  to  20  tons,  $10;  over  20  tons,  $15;  oyster  dealers, 
dties  of  5,000  inhabitants  <nr  more,  $5;  meat  packing  houses,  each 
county,  9200;  patent  medidne  vendors,  9180;  tmaient  vendon  in 
oooaty,  9190;  pawnbrofcerB,  9250  ($250  additional  if  dirks, 
knives,  sword  canes,  or  knucks  ai©  recdved  or  sold) ;  peddlers,  on  foot, 
in  each  county,  $30;  one  hcwae,  in  each  county,  9^;  one  horse  and 
waton,  ia  each  ooaaty,  989;  two  hnm  aad  vafon.  ia  each  comtly. 


980;  peddleia  of  linwwe  er  pottery,  in  eadi  ooimty,  920;  tranaieat 
v«ndonalBMRh«idiBe,ia  each  eooaty,  9100;  photognphgalleciea» 

$5;  in  dties  over  2,000  inhabitants,  $10;  =n  raiboad  car,  for  state, 
$50;  for  one  county,  $10;  traveling  photographers,  state,  $20;  one 
county  $10;  pistol  cartridge  dealers,  $50;  piaao  and  oigan  ageata, 
920;  rl«»ii»g  mills— capacity  of  5,000  to  25,000  feet     r  day,  $5; 
25,000  to  50,000  feet,  $25;  .50.000  to  75,000  feet,  $37.50;  75,000  to 
100,000,  $50;  over  100,000,  $62.50;  plumbers,  dties  of  over  10,000 
inhabimto,  when  they  have  tratomeite,  960;  6,000  to  10,000, 926; 
others,  $10;  raih-oadeating^wliaeo   trunk  lines,  ^26;  vdien  one  train 
only,  $50;  other  lines  with  two  taains,  $30;  other  Baea  with  one  train, 
$15;  peddlers,  selling  illuminating  oil,  each  oae-hoaae  wagoa,  916; 
tw«>hoiae  wi^oaa,  926;  aelliag  cottoneeed oroookuigoU,  each  one- 
hoiBe  wagon,  $10;  two-horse  wagon,  $15;  restaurants— cities  over 
5,000  inhabitants,  $30;  dties  1,000  to  5,000,  $20;  others,  $5;  real 
eatate  agents,  dtiea  ol  H>^  er  over,  «»;  6,000  to  19,000,  $15; 
under  5,000,   $5;  scalpers,  $25;  sewing  machine  agency,  $100; 
agent,  $10;  each  company,  in  lieu  of  i^ncy  tax,  $300;  shooting 
gaUeries,  cities  4,000  ot  more,  990;  dtiea  2,000  to  4,000,  916; 
dtiea  1,000  to  2,000,  $10;  towns  less  than  1,000,  $5;  sawmill", 
rapacity  5,000  to  7,500  feet  per  day,  $10;  7,500  to  15,000,  $25; 
15,000  to  25,000  feet,  $50;  25,000  to  50,000,  $100;  50,000  to 
75,000,  9160;  76,000  to  100,000  feet,  9200;  over  100,000,  $250; 
shingle  mills— capacity  5,000  to  10,000  shingles  per  day,  $2.50; 
10,000  to  20,000  shingles,  $5;  20,000  to  30,000  shingles,  $10;  30,000 
to  40,000  shingles,  $15;  40,000  to  60,000,  990;  60,000  to  76,000,  926; 
over  76,000, 9S0;  atove  and  spoke  factory,  $25 ;  street  fairs,  per  week, 
$10;  shows  in  general,  per  day,  $25;  side  shows,  per  day,  $20;  trav- 
eling gallery,  for  each  county,  $10;  skating  nnk  or  bicyde  rink— 
dOm  el  over  10,000,  960;  9,000  to  10,000,  $30;  1,000  to  3,000.  915; 
under  1,000,  $7.50;  sleeping  car  and  palace  car  companies,  $2.50 
per  mile  of  firstK:Uue  railroad;  and  $1.60  per  mile  of  second  and  third 
dMaraiboad over whidi the oeoipaByroaBitocaBa;  aodafo^aia'— 
towna  of  over  2,000  inhabitants,  $10;  towns  300  to  2,000,  $5;  soda 
water  in  bottles,  $2.50;  stallions,  jacks,  $10;  stoiee,  atock  under 
$300,  $2.50;  stock $300  to  $1,000,  $5;  stock  $1,000  to  92,000, 910;  atock 
92,000  to  99,800,  m;  atock  99,500  to  $5,000,  $20;  stock  $5,000  to 
$7  500,  $25;  stock  $7,500  to  $10,000,  $30;  stock  $10,000  to  $12,000 
$35;  stock  $12,000  to  $15,000,  $40;  stock  $15,000  to  $20,000,  $50; 
stock  $20,000  to  925,000,  900;  alodc  926.O0O  to  996,999,  990;  rtaek 
935,000  to  $50,000,  $120;  8to<  k  $50,000  to  $75,000,  $200;  stock 
$75,000  to  $100,000,  $250;  stock  $100,000  to  $125,000,  $300;  atock 
over  $125,000,  $350;  second  hand  clothing,  $500;  telegraph  coai- 
fiA*  ixpsMdag  1,000  milee  d  line  or  more,  $250;  telegraph  com- 
panies, per  mile  of  line  less  than  1,000  miles,  25  centa;  telephone 
OEchangea,  50  subscribers  or  lees,  $2.50;  50  to  100  subscribers,  $7.50; 
100  to  125  enbacriben,  912.60;  12etol76aabacnben,9»:  176to226 
Bubscribers,  $37.50  ;  225  to  300  subscribers,  950;  300  to  500  subsmb- 
ers,  $75;  500  or  more,  $100;  long-distance  companiea,  1,000  miles  or 
more,  $260;  500  to  1,000  milea,  per  mile,  25  cents;  250  to  800  Bulea, 
per  ^le,  16  oenta;  199  to  280  nilea,  per  mile,  10  cenis;  less  than  100 
miles,  per  mile,  5  cents;  theatersK-<  ities  of  over  4.000,  with  seating 
capacity  of  over  750  persona,  $100;  wiUi  aeating  capacity  of  leas  than 
750  persons,  $50;  dtiee  of  2,099  to  40K$&KH  aHm  ol  1,000  to  2,000, 
925;  other  such  halls,  $5,  dance  halls,  $10;  trading  cars— traveling 
250  miles,  $250;  150  to  250  miles,  $150;  lees  than  150  miles,  $100; 
vendors  of  spectacles,  each  county,  $10;  for  entire  atate,  $50;  tran- 
aiemt  veadon  «l  bed  epriags,  if  maker,  916;  each  employee,  $5;  ii 
not  maker,  each  county,  $5;  territorial  agency  for  bed  springs,  or 
washing  machine,  $25;  vendors  of  jewelry,  transient,  per  county, 
$50;  vendotBoletovea,ctodBB,aadirefaielea,per«oaaty,$260;ttaB- 
sient  dealers  in  merchandise  who  take  security  therefor  on  any  other 
property  of  any  kind  additional  to  the  property  aold,  per  county, 
$500;  tiupentine  distilleries— daily  capacity  10  banela  or  leas,  $25; 
10  to  90  bwreb,  980;  over  30  barrels,  9100;  vetariaary  surgeon,  910; 
waterworks— citiaa  ol  10,000  inhabitants  or  more,  $250  ;  3,000  to 
10,000,  $100;  1,909  to  3,000,  $50;  less  than  1,000,  $20;  artesian 
wells,  $10;  dealam  ia  deadly  weapoaa.  9109;  air  gna  aad  tofgat 
Jflui.  nn,  ■iiBlimiia  rin^r  i  ol  900  iahahitoato  er  leaa,  92J0; 


TAXATION  AND  REVENUE  SYSTEMS— MISSISSIPPI. 


«|  300  to  500,  $5;  villages  of  500  to  1,000,  $10:  1.000  to  I 
ilS;  over  2,000»  1^0;  woodyards— citiefl  of  8,000  inhabit- 
Mm.  5,«m  to  SM  iW;  iw(i»  «M  nfawnl  imtor 
iaitleis,  130;  sU^  ■geiicy  mIb  of  miiMnd  vmters,  $20;  tnonieDt 
of  mmenl  waters,  $10;  c%ar  stands,  $10;  dealers  in  cmIi 
^rpevriters,  adding  machines  and  credit  MffBteta,  $10; 
in  «iiflai»l  wmrm  moA  mmMm,  in  mmtjf  tUMH 
■Bible  ilialinw,  $15;  scnirity  dealers  or  loan  t^nta,  $25;  near  hem 
>;  cottfloseed-oil  mills,  capacity  under  20  tons  per  dmjf 
UTS;  betiKBMft  W  and  100  tang,  PW; 
I;  between  140  and  175  tons,  $78^  be- 
tween 175  and  200  tons,  $1,000;  over  200  tons,  $1,250;  mail  order 
bwLneaB,  $10;  railroads  (mileage  within  levee  district  on  which 
mm  piid,  wwieptcd)  int  dMi,  pm  laile,  $45;  second 
I.  $25;  third  class,  $10;  narrow  gauge,  $2.50;  levee  district,  first 
,  $20;  second  class,  $15;  third  class,  $7.50;  narrow  gauge,  $2.50; 
bOTrii]«aUeya,iiiiiiiiciFyiti»iiiMi«2,000,|90;  dtiflB 2,000 to 8,000, 
SW;  ciliMS^OIOtolOWWO;  citie8,10,000and  over,  $100;  moving 
picture  show,  nttHBg  capwi^  less  than  750,  $50;  750  to  1,000,  $75; 
l,OOOflrov«r,flOO,«]i«fB  •iMAattnM:tion  is  located  in  a  city  or  town 
mOm  Vm  m;  Ijm  t»  m;  an  tnouim  of  iMlty  other 
Htm  hf  dMdi  of  trust  or  mortgages,  $1  per  $1,000  of  the  conaid- 
■niiin;  meiMoh,  etc.,  bottlers,  daily  ci^iacity  less  than  100  dozen 
ieltiMbll*;  ]00to200doBenboltia%il00;  900to400doaen,fl60; 
over  OWdoaen,  9400;  wfaolenfo  dntoa  in  these  drinks,  $50;  retail 
i|tO«WOVer  1,000,  $12.50;  towns  300  to  1,000,  $7.50;  under  300, 
ii;  wwrt**  vefaideB,  under  25  horsepower,  $5;  25  to  40  horsepower, 
fiK;  ii  to  80  hampmrm,  920;  over  OO  boraefwww,  939;  ttidiog 
eitiacling  turpentine,  one-fourth  of  1  per  cent  for 
>  or  boK;  cieuoting  pknts,  ime-fortieth  of  1  mill  on  each 
«f  tiiriber  traiiMd;  tiaihw  hwdfe,  oouiMiqr  m  pmrfi^koiding 
rljOW  mam,  20  cent*  p«  acre;  wholesale  packers,  $250;  each 
t,  $10;  aotmobUe  garage,  or  deai|||||itiai  m  5,000,  $60;  less 
,  S,000. 929;  «ch  automobile  foilHIii  dflM  over  2,000, 910; 

■  boal  for  him,  99;  ne«aiaal»  on  tiaine,  950, 
20  cents  additional  per  mile  of  track  over  which  business  is 
coniucled;  ice  cars  retaiUi^  ice,  925;  selliiv  camion  aackora  oyer 
9iMte,929;  nuuieiidaiit  iiBiitili,  910  to  slrtB,  910toCBCTl3F. 

CmMemmmUkn,  or  their  wives  or  widona,  deaf  and  dndb,  or 
iMimed  persons  are  exempted  firom  paying  piivikge  taxes  on  cer- 
occupations  or  trades,  provided  thiqr  are  lendents  of  the  state 


Insoiance.  'tek^ph,  express,  sleeping  ear  companies,  building 
wi  luan  anwriatiimn.  ani  commercial  sgisaitieB  are  required  to  pay 
Hi:  tliiir  pirilium  fit  liwr  tm^hrr  |— .*«  |w,«Uy 
ildadhlethetajc  OtherpdMhgesanpaid  to  the  county  collector, 
fhe  license isa  personal  privilege  and  deoa  not  ezomiit  from  taxa- 
lian  the  pnqwrty  used  in  the  businen. 

r«f  flMe.--IasiiingcoauniHioBOtonolHieB,  95;  charters  of 
)  not  for  profit,  $3;  charter  fee  on  corporations  for  profit — 
lUDck  $10,000,  $20;  $10,000  to  930,000,  $40;  $30,000  to  $50,000 
'iii;  9Bi,000  and  onrer,  oMNleudi  of  1  pOT'Oaiiil  (noise' is  to  exceed 
9150).  Amendments  to  charters,  $5;  foreign  corporations,  charter, 
915;  filing  articles  of  consdidati<m,  925;  for  certified  copy  of  a  char- 
ier. 910;  for  filii«  other  articleB  of  i«raeinentbetiieaiG«ipQiations, 

iBMnnce  commiseioner.— From  insorance  companies,  certifi- 
«ni8aefonthontytogeneral  or  district  agent  or  manager,  93;  to  local 
^ent,92;  fiKi^  pwKminMy  iHrtWiwt,  919;  annwd  rtateism,  910; 
ijopf  of  aunnal  statement  with  certificate,  $5 ;  fi  1  i  any  other  paper, 
$1;  certificate  of  examinati<m,  92,  asal,  91;  service  of  process  on 
ss  attorney,  92;  orfHiiiiiiH  if  innsstic  company. 


For  filing  d 
910 


stock  of  any  insurance  company,  $200;  agents  offering  stock  for  sale, 
$10;  persons  insured  by  unauthorized  companies  against  fire,  lif^t- 
ningOTioraado,  payOpwcwion  iMwIma  paid  en  pdley,  and  n 
fee  of  $1  for  filing  statement. 

Commissioner  of  agriculture. — ^For  guaranteed  analysis  of  com- 
nMfcial  iwtiliaer,  95;  ior  ti«i,  20  centa  per  ton; 
l»i1MM»f|lMI  'tax* ! 


r,  -n  Statement,  910;  privilege  liscense,  $25;  district 

_  {;  local  agent,  $2.  These  licenses  are  in  Ueu  of  all  other  taxes 
Mlptthead  valorem  tax  on  waleatato.  BMnit  toaell  ihaies  of 


F.  THE  INOOMB  TAX. 

A  tax  of  6  mills  on  the  dollar  for  the  general  revenue 
funS  of  the  state  is  levied  on  all  annual  incomes  which 
exceed  $2,500.  The  word '  'income  "  as  used  in  the  act, 
is  deemed  and  taken  to  mean  "gross  profits/'  pzo- 
tiutt  no  ndnotioa  b  anowwl  for  ony  •moontB 
immuMtAimpNffmamiB  made  to  incwie 
tlie  vmhie  <rf  any  property  or  estate,  or  for  the  increase 
of  capital,  or  capital  stock.  Where  the  income  is  de- 
rived from  property  on  which  an  ad  valorem  tax  is  paid 
the  amount  of  the  ad  valorem  tax  is  deducted  from  the 
income. 

llioaaooMowobiimfawnpowonoHoMeto 
swoin  otoliwnwit  ol  ^leir  inecMnOi  idiieii  is  ^rwarded  to 
the  state  auditor,  who  computes  the  tax,  and  furnishes 
the  coimty  collectors  wiUi  the  list.  The  time  and 
method  of  collection  are  the  same  as  for  other  state 
taxes,     

A.  OSNSSAL  PBOPEBTT  TAXES. 

1.  Baa§ — 

The  property  included  and  the  assessment  and  equali- 
zation thereof  are  the  same  for  county  taxes  as  for 
state. 

2.  BaU— 

Boonio  of  m^MrriBorB  may  lery  taaEoo  for  all  pvr- 
poaea,  nduch,  ezeliiBiYe  of  road  and  county  school  taxes, 
added  to  the  state  tax  will  make  16  mills  on  the  dollar. 

By  vote  of  a  majority  of  the  electors  of  any  super- 
visor's district  the  county  board  may  issue  bonds  to  an 
amount  up  to  10  per  cent  of  the  assessed  valuation  of 
property  in  tlia  district  to  provide  fbnda  for  void  oob- 
stmetion  and  mufntf****^  witidn  that  diatdist.  To 
repay  in  instalments  such  bond  iflsne  a  special  tax 
may  be  levied  against  the  pfuq^ortgr  in  sncdi  diatiict 
only. 

The  board  of  supervisors  of  the  county  may  levy  a 
special  tax,  not  exceeding  50  cents  per  acre  in  any  one 
year,  on  overfloired  landa  for  eadi  swamp-land  disli^ 

3.  OoBseHotir^ 
Same  as  for  state. 

B.  POLL  TAXES. 

All  male  persons  between  the  ages  of  18  and  50 
years,  except  ministers,  students,  teachers,  members 
of  the  national  guard,  seafaring  men,  and  those  dis- 
abled, are  liable  to  8  days'  road  service.  This  does  not 
apply  to  persons  living  in  dtios  whore  eonnnitntion 
taoces  are  fapooed  vndir  unnieipal  anthonliy.  Him 


TAXATION  AND  REVENUE  SYSTEMS— MISSISSIPPI. 


road  duty  may  be  commuted  by  payment  of  $3.  The 
money  thus  collected  is  expended  in  the  district  under 
the  direction  of  a  road  commissioner.  Counties 
adopting  commutation  payment  may  elect  a  special 
odleetor  of  road  cammntation  taxes.  County  boards 
of  snponrisoro  may  alio  levy  an  additional  poll  tax  of 
not  exceeding  $1  on  each  male  inhabitant  liable  to 
pay  state  poll  tax,  to  be  used  in  the  maintenance  of 
schools.  The  state  poll  tax  of  $2  is  apportioned  by 
the  county  to  school  districts  in  which  collected. 

D.  OOBPOBATION  TAXES. 

There  are  no  oonnty  cotporation  taaces. 
x.  mauamsB  taxis,  vmssaHf  and  vbbs. 

Fkivileges  an  not  sabject  to  taxation  by  the  county. 
The  county  collects  a  tax  of  $1  on  male  do^,  and  $3 
on  female  dogs,  which  foos  into  the  schoolhiiwe  im- 
IvoYMMBt  fund. 

r.  tarn  nma  tax. 
ThoKO  is  no  eonnty  income  tax. 

MuinoiPAi.  BBTunnBs. 

A.  OBNEBAL  PROPERTY  TAXBB^ 

1.  Ba8&-^ 

The  property  included  and  the  assessment  and 
equalization  thereof  are  the  same  for  municipal  taxa- 
tion as  for  state.  The  assessment  of  personal  prop- 
erty and  polls  is  entered  separately  on  the  rolls  for 
eadi  city,  town,  or  village,  or  for  each  election  district 
of  the  county.  Mvnidpalities  may  exen^t  certam 
manuf actooea  from  ttiation  for  a  teen  not  tigBwwriinc 
10  years. 

2.  Rate— 

The  levy  of  mimicipal  taxes  is  made  by  the  mayor 
and  board  of  aldermen.  The  limit  for  general  revenue 
and  impcovements  is  12  mills  on  the  dollar;  in  villages 
of  300  inhabitanta  this  limit  b  4  milk.  The  limitar 
tions  on  the  tax  rate  of  municipalities  do  not  i^lty  to 
cities  which  adopt  the  commission  form  of  goveHUnont 
authorized  by  statute  of  1912. 

By  a  majority  vote  of  the  qualified  electors,  cities  of 
over  5,000  inhabitants  may  levy  a  tax  not  to  exceed 
20  milk  on  the  dollar  tot  general  revenue  and  im- 
piovenMuta  and  a  liln  rate  for  a  special  sdiod  qf^^ 

Municipalities  may  contract  with  counties  to  jointly 
maintain  roads  leading  into  such  municipalities.  He 
city,  town,  or  viUage  may  for  its  share  of  such  eifwaae 
levy  an  additional  tax  not  to  exceed  3  mills. 

3.  CMBdium— 

The  coPoction  is  made  by  the  municipal  collector 

dnriiig  the  time  and  in  the  same  mamiir  diat  state  and 
comity  taxes  are  coOeeted. 

B.  lOIX  TAXIS. 

Sadi  monicipality  oonstitates  a  separate  road  dis- 
triot«  and  the  mayor  and  board  of  aldeimea  aie  an- 

mmi'—u — 0 


thorized  to  compel  all  able-bodied  males  between  the 
agos  of  18  and  55  to  annually  w<»k8ixdayBQn8tieets 
or  in  lieu  thereof  pay  $3. 

D.  COBPOBATIOK  TAZBS. 

Hure  are  no  corporation  taxes. 

£.  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

Privileges  are  subjeet  to  taxation  hj  miiniflipaKtiDfl 
of  over  600  inhabitants  to  an  amount  not  exceeding  50 
per  cent  of  the  state  tax,  but  telegraph,  express,  and 
sleeping  car  companies,  building  and  loan  associations, 
and  commercial  agencies  on  which  the  tax  is  paid 
directly  to  the  state  are  not  taxable  by  municipal 
authority. 

F.  THE  INOOlfE  TAX. 

Mimicipalities  do  not  shne  in  the  income  tax. 

Hie  state  eohool  funds  are  distribnted  by  the  auditor 
of  pubHc  aeoounts  to  the  ooonties  and  si^arate  school 
districts. 

The  sixteenth  section  fund  is  managed  by  the  county 
boards  of  supervisors  for  the  respective  townships. 
The  revenue  of  this  fund  is  paid  for  schools  within  the 
towndiip  for  Kmited  purposes. 

The  board  <tf  wipervisow  of  the  ooonty  may  levy  for 
school  purposes  a  general  tax  on  all  the  property  in 
the  county  which  is  outside  the  Unuts  of  any  separate 
school  district.  Every  municipality,  which  is  a  sepa- 
rate school  district,  may  levy  like  taxes  for  the  main- 
tenance of  schools. 

For  separate  sdiool  districts  having  no  municipal 
oiganixatioa  the  eounty  board  of  aupervisow,  on  peti- 
tion, levies  a  special  tax,  which,  once  fixed,  k  levied 
thereafter  annually.  Collection  is  made  by  the  county 
tax  collector,  deposited  with  the  county  treasurer,  and 
disbursed  on  order  of  the  school  district  trustees. 

The  state  poll  tax  of  $2  is  collected  by  the  counties 
and  distribnted  to  the  school  districts  in  which  col- 
lected. The  county  may  levy  an  additional  poll  tax 
of  $1  f<x>  school  purposes. 

The  returns  from  the  dog  tax  are  credited  to  the 
schoolhouse  improvement  fund  and  are  dktributed  in 
the  districts  where  collected. 

School  districts  may  by  petition  of  a  majority  of  the 
resident  taxpayers  levy  a  special  tax  sufficient  to  pro- 
vide foel  and  other  Inddmtal  expense  of  the  school  in 
said  district. 

For  county  agricultural  liigh  schoob  a  special  tax 
of  not  more  than  2  mills  may  be  le\ned  annually.  The 
state  board  of  education  may  order  paid  from  state 
funds  $1,000  each  to  counties  maintaining  agricultural 
hi|^  schook. 


4 


ISO 


TAXATION  AND  REVENUE  SYSTEMS-MISSOUBI 


lOSSOUBI.' 


Missouri  draws  its  revenue  lanrely  from  the  general 
property  tax  for  state,  county,  and  municipal  purposes. 
This  is  supplemented  by  an  extensive  system  of  Iwwi- 
mem  Um  and  Bcenacs  uid  mixilblffiffaliiiliiritamlasi. 
'fine  BO  tpeiskl  ooipoimtioii  ta^ 
Ifco  pMBUUiiit  of  fbnign  ifiMurance  companies.  There 
are,  howatw,  m  numlMr  of  important  fees  levied  on 
insurance  companies,  and  for  incorporation.  Thfi  poll 
is  left  to  the  countiee  and  municipalities. 


Sacl.  ThetMiiif  iww«rii»y  beexercifledby  the  tmwal 


aathacity  gimnted  to  them  lif 
Ivcom^  and  other  corpmte  purpoMs. 

»m:,2.  Iliepowertotaxcorpontirasaiidcotpontopraiiuiljf  rinll 
■at  W—wi— d  atwMpwided  by  act  <rf  the  general  ■■amlily. 

Sec.  3.  Taxee  maybe  levied  and  collected  for  public  purpoeee  only. 
Tlmy  tM^  be  uniform  upon  the  mme  clam  of  subjects  within  the 


 1  and  collected  by  general  laws. 

.4.  ABpmiMrtyflahiact  to  taxation  ahaU  be  taxed  in  proper- 

'Wm.  lb  MM  idiNad  mpan^&mm  ia  thk  slate,  or  doing  businees 
therein,  shall  be  subject  to  taxation  for  state,  county,  school,  munic- 
ip^l  and  other  purposes,  on  the  real  and  personal  ^^^^^^^^j^*^!^ 

IMhIIbbb,  aad  their  capital  stock. 

!!«;.•.  The  i»operty,  real  and  pemtaaltol  the  state,  counties,  and 
<ttMgmnapaI  coipoiatiiMB,  aad  mawlmiw,  Aallfca  ■■■iK  flwi 
tMiiiL  Laliiaiiicatpmaledcitieiortowa^  iffvit^ 
if  the  limits  of  any  such  city  or  town,  totheextenlolonaacfe,  and 
1ilB<Hie  mile  or  more  distant  from  such  citMser  tewaiy  to  UmaKtmit 
«|  Iw  •earn,  tritk  Hw  MIdlagi  IliiliiliMi,.  may  h»  aa— plid  from 
ination  when  the  same  are  used  «a*lttsively  for  religious  worship, 
§m  schools,  or  for  puipons  puNltr  dhantable;  also  such  ^porty, 
■■■1  and  personal,  m  laav  lia  awrf  ■wa.liai^nly  inr  " 


gsnefal  hw. 
7.  AU  kwB  exempliai 


ftna  ti>TT^5".  other  than 


Sac.  8.  The  state  tax  on  property,  exclusive  of  the  tax  necessary 
to  pay  the  bonded  debt  of  the  state,  shall  not  exceed  20  cents  on  the 


m  wan  nai  bqi  «zceed  15  cents. 

SBC.  '^^'^'^^^^'J^^^  ^  corpomtion. 
the  inhabitants  thereof,  Mr  Ha  fnfvtjr  tlMraia,  daU  ho  i«- 
tegad  Ibaai  iMr  « its  vrapottlaaata  tlMm  of  IBEW  to 
io  lovied  for  state  purposes,  nor  riiall 
in  any  form  whatsoever. 
10.  Hm  ftuamal  ■nwhly  Aa 

oviM,  or  otfHT  annicipal  corporations  or  upon  the  in- 
I  or  property  thereof,  for  county,  dty,  town,  or  other  munic- 
ipal potpases.  hut  may,  by  genenl  laws,  vest  ia  tho 


county  purposes  the  annual  lato  on  property,  ia  oovaliia  liaviag' 
•MM>OM«r  ll>%  ii»U  not,  in  the  aggregate,  exceed  50  rente  on  the 
$100  valuation;  li«aanties  having  $6,000,000  and  under  $10,000,000 
said  rate  shall  not  flBBeaad  40  cents  on  the  $100  valuation ;  in  counties 
having  $10,000,000 aad  wdvlNMM^  ntoafaaO  not  exceed 
80  oaata  on  the  $100  valuation;  and  in  counties  ha\ing  $30,000,000 
or  more,  asid  mte  shall  not  exceed  35  cente  on  the  $100  valuation. 
For  dty  and  town  purposes  the  annual  late  on  property  in  dtiaaaad 
towwlavim  80,000  inhabitants  or  more  dmll  not,  in  the  aggregate, 
exceed  100  cents  on  the  $100  valuation;  in  cities  and  towns  having 
laas  t^*"  30,000  and  over  10,000  inhabitants,  said  rate  aball  not  ex- 


Sac.  11.  Tmwb  for  county,  dty,  town,  and  school  purposes  may  bo 
aad  oliMti  of  IwalitB;  bat  tho  ntetfoa 
•ouMod  lia  mliatiaa  of  Ha  same  property  in  such 
^dtr,  ot'.a(lawl.diiiictfif  iMoaadoounty  puiposoa  For 


*  This  compilation  ia  derived  mainly  from  the  following  sourcflK 
~    '    'i  Statutee  of  1900  and  Session  Laws  1911  and  1913. 


  10,000  and  more  than  1.000  inhabitants,  said  rate  shall  not 

exceed  50  cents  on  the  $100  valuation;  and  in  towna  having  1,000 
inhabitants  or  ksB,  said  lata  Aall  aat  oaeoid  «  coBli  «tt  tfca  flOO 
valuation.  For  school  purpooss  ia  diatrids  composed  of  cities 
which  have  100,000  inhabitauta  or  more,  the  annual  rate  on  property 
■h*»  not  exceed  00  cents  on  the  $100  valuation  and  in  other  dia- 
trfetidOcaatefttatMtvriailka!  PtmkU,  The  aforaarid  annual 
latea  f«r  sdmol  parpoeee  may  be  increased,  in  districts  formed  of 
dties  and  towns,  to  an  amount  not  to  exceed  $1  on  the  $100  valua- 
tion, ^"d  in  other  districts  to  an  aaouat  not  to  axcoad  06  oeoda 
Hkt  nti  vakadiaa,  on  tho  condition  that  a  majority  of  the  votera 
who  are  taxpayers,  voting  at  an  election  held  to  decide  the  question, 
vote  lor  said  increase.   Fw  the  purpose  of  erecting  public  buildings 
in  oaaaOaa*  dliaa,  or  Mteal  OfalriclB,  Oa  nmoa  of  taxatioB  horoia 
Bailad  aiay  be  increased  when  the  rate  of  such  increase  and  the 
liiB|iiaa  tar  which  it  is  intended  shall  have  been  submitted  to  a  vote 
of  flw  people,  and  two>tfdidi  of  tka  qaaSiad  volan  «f  aach  ooaatjr, 
dty,  or  school  district,  voting  at  such  election,  shall  vote  therefor. 
The  rate  herein  allowed  to  each  coiinty  shall  be  ascertained  by  tho 
amount  of  taxable  propwty  therdn,  according  to  the  last  assessment 
for  alata  aad  ooaaty  poqioaaa,  and  tta  nia  aDowed  to  each  dty  or 
town  by  the  number  of  inhabitants,  according  to  the  last  census 
taken  under  the  authority  of  the  state,  or  of  the  United  Stataa;  add 
reatiictions  as  to  lataaohall  apply  totaaaaof  avorjr  Uad  aad  daacrfp- 
ittar  gaaMal  or  spedal,  except  taxes  to  pay  valid  indebted- 
fodsdng,  or  bonds  which  may  be  issued  in  renewal  of  aoch 
i:  FnmMt  That  the  dty  (rf  St.  Louis  may  levy  for 

 ^  ^«paaaa,  ia  addWan  ta tta  anaidpal  rate  of  taxation 

above  provide<l,  a  rate  not  exceeding  the  rate  which  would  ha 
allowed  for  county  purposes  if  said  dty  were  part  of  a  county. 

Sao.  14.  (FtanrUon  lor  payment  of  aeetniag  iatswat  on  tondid 
debt  of  the  state,  and  to  reduce  tin  otate  debt,  $250,000  per  year.) 

Sbc.  18.  There  shall  be  a  state  board  of  equalization,  consisting  of 
the  governor,  state  auditor,  state  treasurer,  secretary  of  state,  aad 
alHaaaj  ^wim%\  Tha  doty  of  sdd  board  shall  be  to  adjust  aad 
aqaaUze  the  valuatioa  of  raal  and  personal  property  among  tho  a»v^ 
aaal  counties  in  the  alala,  aad  it  shall  pedorm  such  other  dutioaaa 
are  or  may  be  preaoibod  by  lav. 

Sec  21 .  No  corporation,  company,  or  association,  other  than  those 
formed  for  benevolent,  religious,  sdentific,  or  educational  puipooai, 
fhaU  be  created  or  oiganiaed  under  tha  laaaof  iUa  rtala,  aaiaai 
tta  pMaoaaaamed  as  corpontaadHdl,  ator  baiore  the  filing  of  the 
articles  of  association  or  incorporation,  pay  into  the  state  treasury  $50 
forthe[fiist]$60,000orleaiof  capital  stock  and  a  further  sum  of  $dfor 
every 

addMBBalflO,OOOofitae^italatDck,aadaoandtcorpoHttian, 

conqpany,  ot  association  shall  increase  its  capital  stock  without  first 
paying  into  the  treasury  $6  for  every  $10,000  of  increase:  Pro- 
vided, That  nothing  contained  ia  fMa sarHiwi  aiatl  ba  tumUaail  «a 
pnhibH  tha  gaaenl  aswmbly  fc—  kflftig  a  »iHwi  tafc  —  •a 

franchisee  of  such  corporatioB. 

Sac.  22.  In  addition  to  tha  taxee  authorised  to  bo  laviad  for 
coantyparpoaaaaaikrawdby  ihtaaofaaetion  2,  ArUcle  X  of  tiie 
constitution  of  this  state,  the  county  courts  in  the  several  counties 
of  thia  state,  not  under  township  oiganiaation  and  the  township 
in  tho  I        *        '*        *  ^* 


TAXATION  AND  REVENUE  SYSTEMS— MISSOURI. 


tioa,  may  in  their  discretion  levy  and  collect  in  the  same  manner  as 
alale  and  county  taxes  are  collected,  a  special  tax  not  exceeding 
2S  eaaia  on  oach  flOO  vatantian.  to  bo  vaad  lor  load  and  bridge  pur- 
poses, but  for  no  other  purpose  whatever:  and  the  power  hereby 
given  said  county  courts  and  township  boards  ia  declared  to  be  a 
discretkmary  power. 


The  officers  most  ilirectly  concerned  with  taxation 

counties  baviag  toiaaAip  mganiiatioit: 
(1)  Townsh^aaMMt;  twaiiJilp  dark,  elected  biamdallj,  is  ox 


(2)  TWnAip  ooHactor,  elected  biennially. 

In  cities: 

(3)  City  assessor  in  cities  of  the  first  class,  appointed  by  the  mayor. 
City  assesBor  may  appoint  one  or  more  competent  deputies.  The 
dty  board  of  affeala  ooaaialB  of  liio  awyor,  oooiptrdler,  aad  the 
inresident  of  the  common  council. 

(4)  City  treasurer  in  dties  ci  the  first  daa^  elected  fw  two  yeais^ 
vlio  acts  ox  oflkio  aa  citj  oeOaelor. 

(B)  City  uuueir  in  dliaa  of  lha  aaeand  daa^  appoiatsd  by  ti* 
mayor  for  two  years. 
(6)  City  treasurer  in  dties  of  the  second  class,  who  acts  ex  officio 


(7)  Assessoiaiacitiaaof iiiatidrdandfaiirtit  ria— 1,  ideetadior 

two  years. 

(8)  Ooilectora  ia  chieB  of  Urn  third  aad  iourOi  dassea,  eloctad  for 

two  years. 

In  the  counties  generally: 

(9)  County  assessor,  elected  for  a  term  of  four  years.  No  person  is 
la  hold  ^  ofioo  two  onooeadvB  tenna. 

(10)  Collector  of  the  revenue,  elected  for  four  years. 

(11)  County  board  of  equalization,  composed  of  the  county  derk, 
eoonty  aurfayor,  tiio  judges  of  11m  county  court,  and  tho  county 
assessor.  IncewrtlaalMiviaf  WwaMpoigaBiaallwnlin  Jiialffiaa 
member. 

(12)  State  board  of  B^aaHiatioii,  consisting  of  liie  go¥arBor»  alate 
aadHor,  traaaurcr,  sscretary  of  atate,  aad  attoraoy  gwieral. 

(Note.) — "County"  includes  St.  Louis.  All  services  required  of 
county  ofl&cers  are  to  be  perf rarmod  by  the  correspondiitg  officen  of 
tiw  dty  of  8t.  Lottla. 

(13)  License  collector,  in  citiaaiwving  300,000  inhabitants  or  more 
(St.  Louis  only)  elected  every  four  years,  collects  all  license  taxes 
required  by  law  or  ordinance,  excepting  the  dremshop  and  wharfage 
licenses,  the  tax  on  telsgiaph  and  telephone  poles,  the  dog  tax, 
the  merchant  ad  valorem  tax,  the  vehicle  lioaaaa  laa^  aad  the 
special  tax  on  foreign  insurance  companies. 

(14)  la  St.  Lonia  1b»  datiea  of  ^  oomity  boMd  of  eqndiaation 
relating  to  taxation  of  merchants  are  vested  in  a  board  of  manufac- 
turers' and  merchants'  tax  equalisation  composed  of  throe  real 
oalata  owaan,  roridant  for  10  years  in  said  dty,  appointed  by  the 


are  compensated  by  commissions  based  on  the  number  of 
lists— 25  cents  per  list  for  taking  the  fint  3,000,  and  20  cents  for 
'  laiaaofSoantsperaitqrforBiaking 

State  Rkybnuu. 


1.  Base — 

a.  The  property  included  and  exempt. — All  property, 
real  and  personal,  is  subjeet  to  taxation  except  as 
apeeially  exaniptod. 

<1)  Bad  praporiy  iadadoi  not  oaly  tiio  land  itMU,  but  alao  tho 
I  and  iaqpRwaaHnlB  aad  ote 'pecnuBiont 'ia^ 


turee  thereon,  all  mills,  factories,  and  machiaery  cooBOCted  i 
with,  and  all  rights  and  privil^es  appertaining  tiierelo. 

(2)  Bnauna!  property  iadndee  bends,  stocks,  moneys,  credits, 
capital  stock ,  and  every  tangible  Aiagaablect  toonnenliip  not  part 
or  parcel  of  real  property. 

(3)  For  the  purpose  of  state,  county,  and  maaicipal  taxes,  mer- 
chandise held  by  merchants,  and  tiM  raw  material,  WjfirrhandiBp, 
finished  products,  bwyls,  machinery,  and  ap]>liances  used  or  kept 
on  hand  by  manufacturers,  constitute  a  claas  neparate  aad  distinct. 

<4)  AEonpliona,  in  addBtion  to  public  property,  are:  Property 
used  for  religious  piupoees,  indoding  churches  and  pantonages; 
schools  and  institutions  of  charity;  property  of  agricultural  and  hor- 
ticultund  societies.  (See  Constitution,  Art.  X,  sec.  6.)  There  is 
also  certain  property  exea^ted  by  h^gjUattaa  eoatcact  ptiar  to  liMi 
adoption  of  the  present  constitution. 

h.  Assessment— Jn  general,  Hieie  is  one  aasessment 
roll  made  up  by  the  assessors  of  the  counties,  towns, 
and  districts,  but  certain  property  is  assessed  by  the 
state  board  of  equalization.  Every  person  is  requirerl 
to  make  a  stateraent  under  oath  of  all  his  real  and  per- 
sonal property,  wilii  the  Talne  tiieteof  as  of  tlie  1st  of 
June  in  each  jear.  Penalty  for  nfonig  to  lakB  tfae 
oath  is  a  fine  of  $10  to  $1,000.  The  assessor  is  to  i 
all  property  at  its  true  value  in  money  or  the 
price  at  the  time  of  listing,  but  if  a  person  fails  to  make 
his  statement,  the  assessor  is  to  list  the  property  at 
double  its  value,  or  at  treble  the  value  in  case  of  a 
frandnlent  list. 

Mortgages  on  real  eaiate  are  assessed  as  personal  property,  and  tiw 
mortgagee  is  required  to  give  them  in  for  taxation,  while  the  land  is 
also  taxed  on  ita  aiBuiai  vafaio  wUhanA  dodwrtiag  tho  vafae  of  the 

mortgage. 


their  true  value  in  money,  less  the  value  of  the  real  estate  repre- 
sented by  them,  together  with  all  reserved  funds,  undivided  profits, 
premiums,  and  eando^  Inaozance  companies  doing  business  on 
the  mutual  phm  without  ductal  stock  are  to  make  letara  of  tile  net 
value  of  all  assets.  The  taxes  assepaed  on  the  shares  of  stock  or  net 
assets  are  to  be  paid  by  the  corpcniioa  and  may  be  recovered  by  it 
boaa  tiM  shsreholdoBB.  Sbarss  of  aloek  ia  iMainifs<  liiiiim  compa> 
nies  are  not  subject  to  taxation  against  the  oimem.  Taxes  on  dums 
of  stock  in  an  insurance  company  and  building  and  loon  association 
are  payable  by  iSbe  owners  thneof,  aad  not  by  the  cotporadon  or 
association. 

Railroad  property  used  in  operation  and  franchises  are  assessed 
by  the  state  board  of  equalization,  including  such  proportion  of 
the  total  valae  ci  the  n^ing  stock  as  tiie  nasAtr  of  miss  in  the 
state  bears  to  the  total  length  of  the  road.  The  vidt  rale  thus 
applies  to  rolling  stock  only.  Tho  county  courts  of  the  several 
counties  examine  the  statements  made  by  the  railroads  and  mako 
correctioDa  hetaee  submission  to  tiba  aiale  board. 

Car  companies  of  all  lands  are  assessed  by  tta  atate  board  on  tlM 
avenge  value  of  can  in  use  in  the  state. 

tlM  oatiie  property,  real  aad  pononal,  incivdiqg  banchises,  of 
street  car  companies  is  aasesaed  by  the  state  board  on  the  basis  of 
returns  to  the  state  auditor  in  the  manner  that  railn>ad  ]>roperty  is 
assessed.  Tfae  state  board  of  equalization  apportions  its  aaseesment 
to  each  county,  municipal  toaranbi^  dty,  or  ineorporaled  tonm  in 
which  the  road  b  located,  according  to  mileage. 

"Local"  property  of  railroad  companies,  including  lands,  ma- 
ddne  and  wodc  ahopa,  aoaaAonses,  warelMaaea,  and  ote  baild* 
ings  is  asseawd  by  fha  anisiuraof  flw  aewai  coantleBt  cities,  toana. 
and  villages. 

Tdegn^,  telephone,  toll  aad  inlmtate  bridges,  and  express 
'  by  ^km  alate  board  'Of  oqvaiiaation  on  iMr 


TAXATION  AND  REVENUE  SYSTEMS-mSSOURI. 


pipartjr,  real  and  personal,  including  franchisee,  in  the  same  man 
Mr  MiaUnMkd  property.  iWdty  foe  failure  to  render  the  required 
■ttteinent  is  forfeiture  ol  9m  tat  coouty  pvlilie  Kiwal  had  im  «c3i 
caaMy  M  whidi  bucIi  bnd^,  ■magnm,  'Irinii^t  ^  Itlifinnfi 
^■■pugr  has  used  its  franchisesi. 

H»  IkanchiaeB  (other  than  the  right  to  be  a  corpotatiim)  of  all 
cwM,  virtw^.  elMAfe  Vi^  aai  gMimpwiflB,  aad  ef  an^^^ 
<|iiMi  fdbfic  corporations  poeaessing  special  and  pe*  uliar  ])ri\-il^€« 
and  aathorized  by  law  to  perform  public  service,  are  asBeaeed  locally 
as  other  property  of  sncli  corporations  is  asMsed. 

e.  E^pioiizatitm. — Cities  of  the  first  class  have  their 
mm  iMMffdB  ol  apped,  wfakli  eqaafiw  liw  city  Mocao 

to  ndke  it  conform  to  its  true  value. 

The  state  board  of  equalization  adjusts  and  equal- 
izes the  valuation  of  real  and  personal  property  among 
tliA  aevearal  wmfam  in  the  state.  It  has  power  to 
•qmiie  tiiB  Mwimmtml  of  eaeli  thm  of  property,  nal 
a»d  pmniial,  aepanMy. 
2.  Bate— 

fbe  state  tax  on  property,  exclusive  of  the  tax  neces- 
sary to  pay  the  bonded  debt  of  the  state,  is  fixed  by 
the  constitution  and  is  not  to  exceed  20  cents  on  the 
HOO  valuation;  and  whenerer  the  tazaUe  property  of 
tia  state  ammuitB  tn  1000^000,000  tlia  mt^  not  to 
maomA  U  emU,  Wot  tlie  payment  of  state  indebted- 
mmm.  the  rate  is  2  oents  on  the  $100. 

Hm  qualified  electors  of  the  state  at  a  special  elec- 
tion in  August,  1911,  voted  to  levy  an  annual  tax  of  2 
eents  on  each  $100  valuation  to  provide  for  accruing 
interest  on  bcMidB  iiii  the  creataon  of  a  ainlang  fond 
lor  the  purpose  of  eraetiiig  a  new  state  c^pilol. 

Taxes  are  collected  by  the  collector  of  rereniie 
for  liie  county.  He  gives  notice  when  the  taxpayers 
are  to  meet  him  and  pay  their  taxes.  After  October 
1  the  coUector  may  seize  and  sell  goods  and  chattels  as 
under  execution,  and  after  January  1,  1  per  cent  a 
nHnlil  is  added.  Taxes  are  a  Ben  on  real  proper^  on 
ididi  they  are  assessed,  and  after  Jannaiy  1  the  state's 
'Wmm  'for  taxas"iiiay  be  ^wloieed  hj  waaM  and  asie. 

Ibilniad  taxes  due  the  state,  county,  cities,  towns,  villages,  and 
sdiool  districts  are  due  September  1  md  payable  to  the  county  col- 
lector, llieae  taxes  are  delinqueattllir  January  1  and  coUectioii 
'ii  mtami. 

fiis  eoifeclor  is  eompeniated  by  eommismis  on  the 
aBMMUit  oolwted. 

B.  POLL  TAXES. 

Tharo  Is  no  state  poll  tax.  (See  County  Revenues.) 

ff,         ,  tnOBOBMMCM  'TAX* 

Jti  property  passing  by  will  or  by  the  intestate  laws 
of  the  state,  or  tssniifoned  In  contenqdation  of  death, 
ote  ikan  to  the  father,  mother,  hnsband,  wife, 
•iaiilid'ehiM,  or  dinet^  lineal  disQendaiit»  is'sobiaet  tO' 


a  tax  of  SS  im  each  $100  of  clear  market  value.  Prop- 
erty conveyed  for  educational,  charitable,  or  reUgious 
purposes  exclusively  is  exempt.  The  proceeds  of  this 
tax  go  to  the  state  university. 

This  tax  beoomea  due  and  payable  at  the  death  of 
the  daeedinl.  If  paid  within  0  months  a  disoooni 
of  5  per  cent  is  allowed;  if  not  paid  at  the  expiration 
of  1  year  interest  as  provided  for  deUnquent  taiBBa  la 
ohaiged  from  date  of  aooniai  until  paid. 

D.  oonoBanoK  TazBi. 

Corporations  are  in  general  taxed  on  their  property 

as  individuals. 

Express  companies  pay  a  state  tax  of  H  per  cent  of  their  gross 
receipts  wttUii  lhaatalt. 

Domestic  insurance  companies  are  taxed  on  their  pnporty  and 
paid-up  capital  stock.  Foreign  insurance  companies  are  assessed 
on  premiums  received  in  die  state  at  tte  nte  of  2  per  cent  per  ammm 
in  lieu  of  all  other  taxes  except  that  fire  insurance  companies  an 
credited  with  canceled  or  returned  premiums  actually  paid  during 
the  year,  and  with  premimna  cm  reinsurance  with  companies 
Hceeaedliillwalste.  OaalilffellMatMKgoaitftftatwuilyfeiwgB 
insurance  tax  fond  for  sdiools,  and  is  apportioned  to  the  counties 
according  to  the  niunher  of  school  children.  St.  Louis  is  accooatod 
a  county  in  the  apportionment. 

m.  BDBiiinsa  tazbs,  iJOBwaiSi  akd  rue. 

The  taxes  on  merefaants  and  on  BMyMifoetiiifln  an 

in  fonn  Beeose  taxes,  but  are  in  fact  proper^  taxea. 
Both  state  and  counties  indnde  them  in  their  reports 
of  general  proper^  taxes. 

Metchants. — No  penoe  may  deal  as  a  merchant  without  a  license. 
Hie  tax  is  an  ad  vakHSi  tax  equal  to  that  levied  on  real  estate  and 
hmed  on  t^e  llif^  t  ■bibbbI  el  att  goods,  mtm,  mad  awwliMdise 
merchants  may  hsveia  their  possession  between  the  first  Monday  in 
March  and  the  fint  Monday  in  June,  a  statement  of  which  every 
merchant  is  required  to  make  to  tiie  county  bbmbot.  OoamdsriflB 
mtKibKMM  are  not  required  to  pay  on  unmanxi&ctured  articles 
merely  consigned  for  dale.  The  license  authoiiaaa  tli*  WMwhailt  to 
deal  at  only  one  place  within  the  county. 

MiBiilw  iMiWB  ftn  nMiiiifiw  iiiiiMii  wn  In  tin  Hrnminil  and  la-md 
urn  ff^  mr  male n  i  n\  and  finished  product^,  as  well  as^  on  all  the  tools, 
machinery,  and  appliances  used  by  them,  in  the  same  manner  as 
merchaolB.  Hiey  are  to  make  their  statement  of  fte  greatest  aggre> 
gate  BMoailtof  raw  material  and  finished  products  on  hand  betwoea 
the  first  Monday  in  March  and  the  first  Monday  in  June.  Beer  man- 
ufactuieiB  in  the  state  are  subject  to  state  inspection,  and  for  their 
serriew^iMpeelewreceiveafceflllceatagtfoafarfaiipoctiBg 
•ad  gau^ng,  and  1  cent  for  labeling  each  package.  Twenty-foiur 
quart  and  48  pint  bottles  are  considered  as  constituting  a  package, 
in  the  meaning  (rf  the  law.  FlMkageecQairfBiiigoivwSgdiOMam 
coMtowd  aa  cooatitatiBi  «m  iwihgt  evwy  *  fiflias  sad 
inctions  thereof. 

Taxidermy.— Permit,  annual,  |1. 

Dealers  in  futnrM.— Hm  sale  of  slodoi,  beads,  and  cwnndfths 

for  future  delivery  requires  a  written  memorandum  oanUdhdMA 
be  placed  a  state  stamp  of  the  value  of  25  cents. 

Auctiotneers.— License  for  10  days,  $10;  for  one  month,  $25;  for 
tbrae  monihs,  $50;  for  six  months.  $75,  and  in  addition  a  collector's 
lee  of  80 cents  for  each  license.  There  is  also  a  tax  of  1^  per  cent  on 
tlie  pffoeeeds  of  all  sales  of  personal  property  excep>t  corporation 
■locka.  TlM  coQBtjr  covrti  aaay'gndaste  Os  Ho«BM  tu  to  be 
iB^eaod  on  «ch.  llMa,.  fMVldsd  ftat  tito  Itt  to  tiis  illit' te' d^ 


TAXATION  AND  REVENUE  SYSTEMS— MISSOURI. 


133 


maaAm  is  not  to  be  less  than  $10  nor  more  ttma  flBaaadtte«QBBty 
tax  to  be  not  less  than  that  of  the  state. 
Broken. — ^BrcdcerB  are  taxed  for  six  montlis,  according  to  I3ie 

amount  of  business  expected  to  be  done,  or  the  amount  of  capital  to 
be  employed:  $5,000  or  less,  $50;  $5,000  to  $10,000,  $75;  $10,000  to 
$15,000,  $100;  $15,000  to  $20,000,  $125;  $20,000  to  $30,000,  $175; 
$M>,OOOto$80m  1280;  |BO,OOOtof7S,eOO,  $800;  $76,000  to  9100,000, 
$350;  $100,000  to  $150,000,  $400;  $150,000  to  $200,000,  $450;  $200,000 
to  $300,000,  $500;  $300,000  to  $500,000,  $600;  $500,000  and  over, 
$1,000. 

BiUiard  tables. — $20  each;  other  gaming  tables,  $10  for  eadi. 
Ferries. — Amount  to  be  fixed  by  the  county  court,  $2  to  $5,000. 
Hunter's  license. — resident,  limited  to  one  county,  $1;  state 

Insurance  brokers.— Certificate,  fU^  ieisglilal  and  pfttintiBl 
companies,  not  to  exceed  50  cents. 

Fieddleri  for  each  period  of  abc  moB&m,  on  foot,  $3;  one  or  more 
bOBMS,  $10;  cart  or  other  land  carriage,  $20;  boat,  first  license,  for 
any  period  not  Jon  than  five  dsjm,  per  day,  $1;  $S$aamia,  per  day, 
60  cents. 

Itinerant  TOidorB,  985  a  sraar. 

Liquors. — Dramshop  keepers,  who  may  sell  liqaon  at  retail  in 
quantities  not  exceeding  10  gallons,  are  taxed  for  state,  county,  and 
municipal  purposes  on  the  valne  of  liquors  received  at  the  shop, 
•n  ad  "valorem  tax  of  the  same  amount  aa  ftat  paid  by  merchants 
on  merchandise;  also  license  tax,  for  state  purposes,  $100  to  $200  for 
state,  $250  to  $400  for  county,  every  six  months.  Other  than  dram- 
Aop  keepers  pay  the  IpikwringtaxieBfaratato  pmpoees:  8aleof5,000 
gallons  or  less  in  one  year,  $100;  5,000  to  10,000  gallons,  $150,  and  $1 
for  each  1,000  gallons  man  than  10,000  gallons  or  fraction  of  1,000 
gallons  more  than  500;  such  tax  not  to  exceed  in  any  case  the  aggre- 
gato  Bum  ci  $1,000.  Sale  of  malt  or  fermented  liquors  at  wholesale, 
except  at  place  where  produced,  $100;  for  manufacture  of  malt  or 
fermented  intoxicating  liquors,  $250  for  first  50,000  barrels  or  lees, 
and  91  lor  eacb  additional  1,000  faorrek  or  tactioB  of  1,000  more  than 
500  (not  to  exceed  in  any  case,  $1,000);  for  compotmding,  blending, 
or  otherwise  rectifying  of  spirituous  intoxicating  liquors,  $250,  and 
$5  for  each  1,000  gallons  or  fraction  thweof  more  than  500  gallons  of 
the  total  product  of  the  applicant  for  one  year  in  excess  of  50,000 
gaUons  (maximum,  $1,000);  manu&cture  of  spirituous  intoxicating 
]iq[ttoxB,  9250,  but  if  annual  product  exceeds  100,000  gallons,  $500. 

Bdldinf  and  kaa  awociatieBe.— Forrign  twOding  and  loan: 
Fees  for  filing  application  for  admission,  $100;  cotificate  of  author- 
ity and  annual  renewal,  $50;  filing  semiannual  statement  of  assets, 
980,000  or  lees,  $3;  $50,000  to  $100,000,  $5;  more  than  $100,000  and 
lOBltiian  $250,000,  $10;  more  than  $250,000  and  less  than  $500,000, 
$20;  more  than  $500,000  and  less  than  $1,000,000,  $30;  if  moretlian 
$1,000,000,  $50;  for  each  copy  of  paper  filed,  25  cents  per  folio;  for 
sAdag  aeal  aad  eoHiioBtioa,  91. 

Secretary  of  state. — CorporationB  (except  benevolent,  religious, 
acientific,  iratonal,  beneficial,  or  educational),  fees  for  filing  articles 
on  first  980,000  or  less  of  capital  stock,  $50;  on  every  additional 
$10,000,  $5 ;  increase  of  caintal  stock  per  $10,000,  $5 ;  foreign  corpora- 
tions, license  fee,  $10;  upon  the  {woportion  of  capital  stock  repre- 
sented by  its  property  and  bustnesB  tmnsacted  in  the  state— first 
910,080  or  kH,  980;  oach  additional  910,000  or  ksa,  96. 

Superintendent  of  insurance:  Permit  to  do  business  in  the  state 
to  fraternal-beneficiary  associations,  $5;  other  insurance  compa- 
nies, fees  for  filing  declaration  on  organization  or  admission  to  state, 
980;  aaanal  ■tatemeat,  980;  aopplMnentary  statement,  910;  other 
papers,  $10;  agent's  copy  of  company's  certificate  of  authority,  $2; 
iaoing  certificates  of  deposits  for  life  and  accident  insurance  com- 
panies, 91;  every  odier  certificate,  induding  seal,  25  orate;  agento, 
■citing  stock  of  foreign  insurance  company,  $2 ;  furnishing  copies  of 
papers,  etc.,  per  folio,  20  cents;  for  affixing  seal  of  office,  $1 ;  mutual 
companies,  fee  for  certificate  of  incorporaticm,  $75;  assessment  com- 
paatas,  lor  IsbIbb  oertiicato,  916;  for  SBBntl  atatomant,  985;  for 
't§m^  ta§$t  ele.,  99  (doea  not  applf  to  Intaatal  coaipaaiBs); 


domestic  companies,  stipulated  premium  plan,  aune  leea  aa  asBear- 
ment  companies,  except  agent's  license,  $1. 

Banks,  traat  companies,  savings  banks,  safe  deposit  inatitetioDB, 
and  mortgage  loan  companies  pay  the  following  fees  annually  to  the 
bank  examiner:  Capital  of  $12,500  or  less,  $15;  $12,500  to  $25,000, 
$20;  $25,000  to  $50,000,  $25;  $50,000  to  $100,000,  $35;  $100,000  to 
$150,000, 960;  9180,000  to  9280,000, 975;  9250,000  to  9500,000,  9150; 
$500,000  to  $1,000,000,  $250;  $1,000,000  to  $2,000,000,  $400:  $2,000.00 
to  $4,000,000,  $650;  over  $4,000,000,  $900.  (Surplus  reckoned  in 
eatimating  these  fees.) 

Barbers.— Board  of  examiners,  certificate,  91;  annual  certificate 
or  license,  $1.  Pharmacists — examination,  $5;  renewing  license, 
$1.  Assistant  pharmacists— examination,  $3;  renewing  license,  $1; 
permit  to  eoidaet  s  drag  slon  ia  viBi«a  «i  800  faAabilaata,  95. 
Dentists — examination,  $10;  reexamination,  $5.  Embalmers — 
license,  $5;  registration,  $2.  Certificates  by  game  commissioDiy, 
scieatific  c<fflectioa  otUrds,  eggs,  and  nests,  92. 

Inspecting  factories. — ^Inqiecting  buildings  in  wliidi  thaw  an 
employed  3  or  less  persons,  50  cents;  3  to  25  persons,  $1;  25  to  60 
persons,  $2;  more  than  60  persons,  an  additional  fee  of  $1  for  each 
60  addttional  penona  or  teetioB  tiienof.  lMpeetfa«  hotek,  20 
rooms  or  less,  $5 ;  20  to  50  rooms,  910;  60  or  more  n)oms,  $25  annually. 

Motw  vehicle  registration  fees.— Less  than  12  horsepower,  $2;  12 
to  24  horsepower,  $3 ;  24  to  98  horsepower,  $5 ;  36  to  48  horsepower, 
$7;  48  to  60  horsepower,  $8;  60  to  72  horsepower,  $10;  over  TShflBn* 
power,  $12.  Transfer  fee,  $1.  Manufacturers'  and  dealen*  iegi»' 
tration  fee,  $16.   Chauffeur's  license,  $1.50  per  annum. 

laspeetiBgpetwdcnBi,  perkanei,  12ce«ta.  iBspectiBK  tobaoooi 
per  hogshead,  25  otBla.  State  tagjbilnr-vilil  atatirtkB  certiied 
copies,  50  cents. 

The  person  to  wbtm  a  liqnor  dmBshop  licenae  kait  been  ianed 
ahall  pay  to  the  excise  commisrioner  a  fee  of  $3  {cnr  each  slate  and 
city  license  issued,  and  a  fortter  isa  ol  93  for  taking  ackBOilriMff> 
meuts  to  each  petition. 

The  county  court  or  eaEejaa  iuBMBiwinm  lolla  ta  n  iee  ol  ?8  cento 
for  administering  oath,  and  same  amount  for  issuing  a  license  to 
manufacturers,  rectifiens,  wholesale  and  retail  dealers  other  than 
dramshop  keepcn. 

F.  m  IHOOlfB  TAX. 

Tlwfe  k  no  meome  tax  in  Miasoori. 

COUKTY  BeYENUKS. 
A.  OMMBUI.  PBOPKBTT  TASKS. 

1.  Base — 

The  properly  indnded  and  exempt  and  tlie  metlioda 
of  aiwenimBnt  and  of  eq[waK«atina  aie  tbe  aame  lor 
count  J  tiaBOi  as  for  ataite  tajEes* 

2.  Rate— 

The  county  court  fixes  the  rate  of  county  tax:  In 
counties  having  $6,000,000  worth  of  property  or  less, 
not  to  exoeed  50  eenta  on  $100;  in  oountieB  haying 
96,000,000  and  kas  Hiaa  $10,000,000  wortii,  not  to 
exceed  40  cents  on  $100 ;  in  countiea  haying  $10,000,000 
up  to  $30,000,000  worth,  not  to  exceed  50  cents  on 
$100;  in  counties  having  $30,000,000  worth  <Nr  imam, 
not  to  exceed  35  cents  on  $100. 

The  rate  of  taxation  on  the  road  bed,  reeling  stodi, 
and  oiher  moyaUe  property  of  railroada  for  school 
purposes  aind  lor  the  eteetkm  of  pabfie  bmUingi  m 
the  average  of  the  rates  in  the  sohod  dirtrifti  and 
distneto  kfVTiqg  a  tax  lor  buikUnigB. 


Iti 


TAXATION  AND  REVENUE  SYSTEMS— MISSOURI 


hk  emnitMB  undor  township  oiiguiiiatik«i  the  same 
limitation  of  rates  applies,  township  taxes  being  oon- 
flidefed  by  the  courts  as  easeiitia%  eoimtj  taxes. 
&  ■€lMeek(m — 

flune  as  for  state. 

B.  POLL  TAXXS. 

The  coanty  court  levies  a  poll  tax  of  $2  on  all  able- 
bodied  male  inhabitants  of  the  county  over  21  and 
under  50  years  of  age  not  residing  in  cities,  towns,  or 
iHlmpn^  iffid  ISO'  omtB  im  aU  other  able4Mi^Md.  male  eiy- 
mm  mm  ^  igS'  el'  21.  'SUm  lax  U  'OiiBelad.  hf  ^tfae 


O  IK 


are  no  inheritance  er  qpecial  corporation  taxes 
^yfi^liii^  iiIImv  tiiait  IIm  'eoontjr's  likan  eff  lbs 

WSINSSS  TAXES,  LICENSES,  AND  FEES. 

Ooimty  courts  of  counties  having  a  population  of 
50,000  inhabitants,  or  lying  adjacent  to  cities  having  a 
population  of  300,000  inhabitants,  may  im}^>ose  such 
fioenw  tUDH  is  tlia  eoorl  siay  daon  proper  upon  afl 


Bo  coanty  is  to  levy  Sc«— ■  ov«r  100  per  cent  more  than  the 
ma  aathoiized  for  state  purposes;  auctioneera,  ax  months,  $10  to 
fMI;  biUaid  tables,  |20  each;  for  other  ganung  tables,^  |10  each; 

shi  p?.  the  rate  fixed  by  the  county  court  is  from  $250  to  $400  (two- 
tJurdi  is  to  be  nt  aiMut  as  a  qpedai  road  fund  exoept  that  in  oonn- 

ina  nalwMMi  ritnaAed  ia  aagr  tuwiiAip  that  is  indebted,  and  that 
hm  ooapomised  or  may  compromise  its  indebtedness,  then  the 
shall  be  applied  to  payment  of  such  debt);  shows  and 


reasonable,  the  pnxwda  of  wl 
fnad.  Itinemot  Tendon,  $2  per  year. 
doK  Unmk:  II  Mmmrf  wmiB  or  spayed 


Tubermloeis  hospital  districts  may  he  organizwl  and  the  boards 
flf  conuaiBaiCMien  of  such  hospitals  may  levy  a  tax  of  not  to  exceed 
S  «Qli  oa  «adl  ioUar  of  the  aggregate  SMnd  vahiation  «l  llMi 
Ipopert}'  within  sodi  districts  and  subject  to  taxation  for  the  pur- 
■oae  of  eractioK,  maintaining,  etc.,  the  hoflfiital  bmldiqesand  other 


la  to  the  taxes  authonaed  to  be  levied  f    county  j/m- 

pgaes  under  and  by  virtoe  of  section  2,  Aitkie  X,  ol  the  comtitn- 
Hm  of  tkia  fltate,  tlM  county  courts  in  the  mm$i  ccnoitiM  of  thia 

i^mAm,  wmf  ia.  tfNir  dlHMliMi 

I  and  collect  in  the  same  manner  as  state  and  county  taxes  are 
.  a  fecial  tax  not  exGeeding  25  cents  on  each  $100  vahia- 
^idpa  jmfOMBt  Imt  iv  an  * 
riMwiygiTenaaid  county  < 
:tobe»« 


liifjiiaaPAii*  .BaiHiiiai* 


1« 


.A^J  'Of  aonaliiatioii 


included  and       Methods  of  assess- 
Iks  MM  f Of  mvf^yipfl 


18  fw  sittte  taxation.  St.  Louis  and  cities  of  the  first 
and  second  dlflies  have  their  own  local  valuations  and 
boards  of  appeals.  In  cities  of  the  third  and  fourth 
classes  the  city  assessor,  jointly  with  the  county  asses- 
sor, assesses  the  city  property.  The  mayor  and  city 
aoaoBoor  sit  nith  the  county  board  ef  aqwlbatioii  Id 
adjust  Tal«iatiooB  in  these  dtiea. 

2.  Rate— 

dtaes  having  a  population  of  over  300,000  inhabit- 
ants are  authorized  to  levy  for  local  purposes  a  lower 
ad  valorem  rate  of  taxation  on  merchandise  held  by 
merchants,  and  the  raw  materials,  merchandise,  fin- 
ished ptodBBti,  took,  marhhiwy,  mod  appliaaooi  need 
by  manafactmen  than  on  real  estate  and  othsr  ptap- 
erty.  Sim^  cttieB  may  license  SMiehants  and  mann- 
facturers  in  proportion  to  sales  made.  No  incorpo- 
ated  city  has  power  to  levy  or  collect  any  tax,  license, 
or  fees  from  any  farmer  or  producer  for  sale  of  produce 
raised  by  him  when  sold  from  his  wagon. 

a)  lBdtiaaidthapaiMdstioaof]«KOOf»aadlaaillMBaOQ.Oe01iit 
municipal  aaaembly  may  levy  not  exceeding  1  per  cent  for  munici- 
pal purposes  and  such  sum  as  is  necessary  to  pay  the  public  debt. 

(2)  In  cities  with  a  populatitHi  of  30,000  to  100,000  the  tax  is  $1; 
ii  dliw  lidlk  a  pofvMoa  of  U^OOO  to  30,000,  00  cents;  ia  cilWi  el 
ym  to  10^  inhabitants,  Wceala;  and  in  citi«  of  IJM popaja 
tion  or  less,  25  cents  on  tha  |M>  Tiiiatioa. 

3.  CkiUection — 

CoDection  is  made  by  the  city  eoDeeton. 

B.  POLL  TAXES. 

Cities  of  the  first  and  second  class  may  levy  on  all 
male  citizens  between  21  and  60  years  of  age  a  poll  tax 
of  $1.50  for  improvement  of  stieete;  oitiea  of  the  third 
iai  fovtii  dan  nu^  lery  a  poO  tax  on  ible  bodiad 
mak  flithnns  between  21  and  50  jbub  of  age  not  to 
eiioeed  $2;  cities  of  the  fourth  class  may  also  levy  a 
poll  tax  on  all  able-bodied  male  citizens  between  the 
ages  of  21  and  50  years  not  to  exceed  $2,  for  street 
purposes,  which  may  be  commuted  to  three  days' 
labor;  towns  and  TtDacea  may  levy  a  poll  Ux  on  all 
ablabotfad  mala  cttiasnalMtwwB  31  «ad  80  jeaa  of 
i^nottoeiaeeed  $3  for  road  imiiiaiM,  wkiAwmgr  bt 
oonmuted  to  three  days'  labor. 

In  counties  not  imder  township  organization  special 
road  districts  may  be  organized  and  the  county  courts 
shall  levy  upon  every  able-bodied  male  inhabitant  in 
said  diMet  ofcrSlaad  vain  OOymi  of  age,  and 
oolMda  tiM  IlBili  of  M  iMQcporaltd  city  or  town,  tS, 
and  vpoB  a&  other  mak  citizens  of«r  21  yotn  of  age, 
50  cents,  and  upon  all  real  and  personal  property  in 
said  district  taxable  for  said  purposes  a  tax  of  not  less 
than  10  nor  more  than  20  cents  on  each  $100  valuation. 

In  counties  under  township  organization  the  town- 
ship hoaid  shall  levy  upon  eteny  iMa  bodhd  mala 
hibitaiKt  hi  tim  Mffiend  load  dbtriflli  «f«r  21 
fiOyeamof  age,  Boi  less  than  18  Mr  MiB  than  $6  and 
upon  an  other  male  cilimM  mr  the  ifi  of  31 
the  ami  of  M  ^^mfw.. 


TAXATION  AND  REVENUE  SYSTEMS— MONTANA. 


135 


O  AMD  D.  ZNHBnirAllinB  AND  OOilfCmATIOir  TAXBS. 

There  are  no  inheritance  or  special  corporation 
tajces  for  the  nnmicipalities. 

B.  BUSINESS  TAXES,  LICENSES,  AMD  FEES. 

No  dtj,  town,  or  Tillage  may  tax  ministers,  teach- 
m$f  priests,  lawyers,  or  doetofs,  but  maiucq>alities 

may  lovA^  license  taxes  <HI  aU  other  ooeii|»ations, 
trades,  and  amusements. 

Cities  of  the  first  class  may  require  a  license  tax  on  apents  of  for- 
eign insurance  companies  not  to  exceed  $100  per  year;  on  dramshops 

tex    tnd  ^  ^  MliMntieB  of  towns  aiid  dties;  on  ae^^ 
and  manufaotureoi  wmunicipalit  y  is  to  levy  any  greater  amount  of 
tax  than  the  state  levies;  on  billiard  and  other  aauiseoMat  tablea, 
120  eadi  for  tte  first,  $10  each  fur  odienr. 

Cities  with  a  population  of  50,000  or  more,  having 
•n  imppored  wktat,  are  authorised  to  cdleet  a  wharf- 
age twc,  wbtea  the  local  tax  for  upkeep  of  wtaat  does 
not  exceed  1  mill  per  dollar,  not  to  exceed  3  cents  per 
ton  from  all  boats  assessed  in  the  city  for  each  landing 
at  the  wharf  and  one  of  5  cents  per  ton  from  boats  not 
assessed  in  the  city.  Cities  with  a  population  of  from 
6,000  to  50,000  are  authorized  to  collect  $2  for  every 
landing.  Cities  with  a  population  of  less  than  5,000 
may  ofAeet  $1.50  per  landhig. 

School  Revenues. 

The  pubUc  school  fund  is  apportioned  among  the 
counties  and  the  several  districts  therein  in  propor- 
tion to  the  number  of  teachers,  principals,  and  super- 
visors actually  employed  for  the  entire  term,  and  de- 
termined as  to  the  amount  payable  to  each  district,  by 
tile  average  attendance,  as  a  faetor,  by  the  salaries 
paid  to  teachers  by  said  distiicto,  and  by  the  farther 
requirement  that  in  order  to  participate  in  such  reve- 
nue the  district  shall  levy  a  tax  of  40  cents  on  the  SI 00 
assessed  valuation  or  such  less  amount  as  will,  with  the 
moneys  received  from  the  public  funds,  amount  to 
$350  for  school  purposes. 

fikhool  taxea  are  loried  on  the  property  of  oa^  dis- 
trict, including  the  goods,  wares,  and  merchandise  of 
Binrchants,  by  the  county  cUaek,  and  are  not  to  exceed 
exoept  for  building  pnrpoees  1  per  cent  in  cities,  towns. 


and  villages,  and  65  cents  on  $100  in  other  districts. 
For  the  sinking  fund  there  may  be  levied  40  cents  on 
$100,  and  in  addition  a  sufficient  amount  to  pay 

interest. 

The  tax  levy  may,  however,  be  increased  by  special 
election  in  the  district. 

One-half  of  the  state  tax  on  foreign  immranoe  com- 
panies and  the  county  tax  on  shows  and  circuses  go  to 
the  school  fund.  "Where  fines  and  forfeitures  in  crimi- 
nal cases  are  granted  to  any  schools  other  than  the 
common  schools,  one-third  of  the  county  revenue  de- 
rived from  dramshop  licenses  is  to  be  set  apart  for  the 
hitter. 

Gifts  to  puUic  adhook  or  uniTenaly  fund  ai«  le- 
oerred  by  the  state  as  trustee  and  the  inocnne  a{qplied 
according  to  the  wishes  of  the  grantor. 

Funds  collected  under  the  MorriU  bill  are  appor- 
tioned as  follows:  One-sixteenth,  Lincoln  Institute; 
one-fourth,  school  of  mines;  balance  to  treasurer  of 
the  state  university,  for  the  benefit  of  the  agricultursl 
cdlege. 

DnAHTikOB  AND  Lbvkx  Buhiioto. 

Upon  a  proper  vote  of  the  electors  drainage  and  levee  districts 
may  be  formed  by  the  county  courta.  A  board  of  5  supcrv-isors  is 
dected  ia  eaidi  district,  and  upon  the  application  of  these  supervi- 
soatiieooatBaiipatBtabaaidof  3  commianoaeaitoaaBsaslMiiefila 

and  damages.  The  supervisors  may  levy  certain  taxes  for  the 
election  and  maintenance  of  the  drainage  machinery  in  these 

ict 


LEGISLATIOX  AFFECTING  REVEXVE  LAWS:  19l:{. 

All  life  insurance  companies  oiganized  under  the  laws  of  the  state 
thaU  be  assessed  lor  tasatioB  vfNm  tfmaaaae  bsMofvahtttionaBaiijf 

be  adopted  by  the  assessor  or  by  the  board  of  equalization  for  tasa* 
tion  of  the  taxable  proptfty  of  banks  or  joint-stock  institatiiOM  dk^ 
ing  a  banking  bosiiieaB. 

Express  companies  aie  to  pay  a  state  tax  of  92j80  instead  of  fOS 
on  each  $100  of  the  qrofs  receipts  in  tlie  state. 

Cities  of  the  second  class  have  a  commissioner  of  revenue  who 
acts  aa  csBector,  hfwm,  mui.  asssssor.  He  may  appoint  deputies 
to  assist  him. 

Creation  of  office  of  license  inBpectt)r  in  all  counties  of  not  less  than 
150,000  and  not  mote  Uian  500,000  population,  who  shall  be  ap- 
pointed by  the  marshals  of  such  counties  for  a  tern  of  two  yean. 

A ' '  Blue  Sky ' '  law  regulating  investment  oompanies  wm  macted, 
providing  for  various  fees,  etc. 

TlM  iegislntio&  fee  of  maaaiMAiiien  and  dealen  in  aul^^ 
ma  ndnoed  from  $16  to  $10. 


MONTANA.^ 


Montana  derives  its  state  revenue  principally  from 
the  general  property  tax.  There  is  a  state  inheritance 
tax,  of  which  40  per  cent  goes  to  the  county  school 
fund.  There  are  no  special  eorpotalion  taxes,  except 
certain  licenses  on  insurance  companies.  Poll  taxes 
are  for  county  and  municipal  purpos^is  only.  Business 
taxes  and  licenses  are  assessed  by  the  counties.  45  per 
Otnt  of  the  inoceeds  going  to  the  state;  muuicipaUties 
may  also  impose  bushises  taxes  and  licenses. 

>  This  compilation  is  derived  mainly  from  the  following  sources: 
The  Revised  Codes  «t  MwHiW  Of  m  MmI  Hw  fleaite  Lavs  of 
IMO,  1911,  and  1913. 


OONSnTUnOllAL  PBO¥I8i01l8. 


Sao.  1.  Tkenecessary  revenue  for  the  support  and  maintenance  <^ 
the  state  shall  be  provided  by  the  legislative  assembly,  which  ah*!! 
levy  a  uniform  rate  of  assessment  and  taxation,  and  shall  ])ros(Tibe 
such  regulations  as  shall  secure  a  just  valuation  for  taxation  of  all 
property,  except  Hbat  qiedally  provided  for  in  thia  artide.  Tlie 
legislative  assembly  may  sAso  impose  a  license  tax  both  upon  pei^ 
sons  and  upon  corporations  doing  business  in  the  state. 

Snc.  2.  The  prop^y  of  iJie  United  States,  the  state,  counties, 
cities,  towns,  schocd  districts,  municipal  corpotations,  and  public 
lUnaries  shall  be  exempt  from  taxation;  and  audi  otbar  praperty 


lis 


TjyokTioM  AMD  mmmuE  systbiib— Montana. 


mm 


m  mmy  be  used  ezjcloahrriy  for  agricultunl  and  horticultunl 
for  edvcafeiaDal  pmipoBOn,  placw  lor  actiyd  reUgiotiB  wov- 
hoepitals  and  places  of  burial  not  used  or  held  for  private  or 
profit,  and  institutioaa  of  pwely  public  cbaiity  may  be 
tasatkn. 

,  S.  MM  and  wining  claiw»  bulk  'piMMr  and  lo^  M 
itaining  or  bearing  gold,  silver,  copper,  lead,  coal,  or  other 
Bdnaral  depositB,  after  puichaae  tbereof  from  the  United 
,  iMD  be  tvnd  at  ^  pilce  paid  tbe  Vailed  StilBi  fli««ior, 
■■1m  surfMw  grouiid  or  aoDM  pvi  thoed  ol  aod^ 
ll  wmi.  tm  other  than  mining  pmpcaw  and  has  a  separate  and  in- 
t  value  for  such  other  pwpowa,  in  which  caae  said  auiface 
or  any  part  thereof  ao  OMd  for  oOm  than  aiiiiiDg  purpooee 
be  taxed  at  its  value  for  such  other  purposes,  as  provided  by 
law;  andallmadiinefy  need  in  mining,  and  all  |NKq;>erty  and  auiface 
'iwpwuriniete  vpan  or  ifiiNiiteiiaiit  to  aiiiei  and  aaiiiiiig  ckimm 
wludi  have  a  value  separate  and  independent  of  such  mines  or 
,  and  tbe  annual  net  {Nfoceeda  oi  all  mines  and  nuniiig 
lahail  be  taaied  ae provided  by  law. 
.  i.  Ike  liijiiiallfe  aaenMy  dudl  nol  levy  tHua  vptm  the 
or  property  in  any  cotintj',  city,  town,  or  municipal 
for  county,  town,  or  municipal  purposes,  but  it  may 

itibe'caipoi«le'a«ittiariiiaelhawif'ye»iMteaM 
I  for  Budi  purposes. 
B.  Ik  Taxm  for  city,  town,  and  school  purposes  may  be  levied 
I  of  tasataoa,  but  tiw  aMaad  valuation  of 
be  yntmUm  ef '  Um  WMe  propeity 

^  and  county  purposes, 
c.  6.  No  county,  city,  town,  at  other  municipal  corporation. 
Urn  IMbilMili  tfcieai  aor  Hha  pnpmiy  tiMrein,  sMl  be  teinaaed 
•r  diKkarged  from  their  or  its  proportionate  share  of  state  taxes. 

Sac  7.  Hie  power  to  tax  coqporations  or  corporate  profierty  shall 
wmm  be  «r  imipaiadaid,  sad  all  cwfeiillniB  ia  «Us 

■Mik  IV  Mat  bwrinriiii  thefein,  shall  be  subject  to  tantioB  for 
elate,  county,  school,  municipal,  and  other  purposes  on  real  and 
yenonal  pn^terty  owned  or  used  by  than  and  not  by  this  constitu- 


,  8.  Private  property  shall  not  be  taken  or  sold  for  the  cor- 
I  of  ptth^  cocpotatifHQs,  but  the  legislative  aaaembly  may 

1  ty  Iwr  tar  ihe  faadiag'  tfcewot  aad^ All' fw»Me  by  hw 
i  thereof,  including  aU  funded  debtsaad  obligatiaaB, 

and  taxation  of  all  private  |Woperty  not  exempt  from 
,  within  the  limits  of  the  tfltiitory  over  which  such  corpoia- 
tfaai  iMf  mllmily  iawre  authority . 

Skc.  9.  The  rate  of  taxation  of  real  and  personal  property  for 
atate  puipases,  except  as  hereinafter  ]novided,  shall  never  exceed 

ia  Ae  elaae  aMaato  to  IM^lMMOO  the  rate  ahaU  never 

2  HiDi  Oi  eadi  dollar  of  vahailfon,  unless  the  proposition 
nte,  qpedfying  the  nte  proposed  and  the  time 

lia  mil  tMtt  be  levied  AaU  have  been  anbodtted 

at  the  general  election,  and  diall  have  received  a 
of  all  votes  cast  for  and  against  it  at  such  election;  pn>- 
^  addiliaa  to  tike  levy  for'  alale  pmpmm  above  pr»> 
liiilllllllllll^qiecial  levy  in  addition  may  be  laade  on  Hve  alock 
lor  the  purpose  of  paying  bounties  on  wild  aninuilH  and  for  stock 
inspection,  protection  and  indemnity  purposes,  as  may  be  prescribed 
bf  lav,  aall  aaA  Jipecfal  levy  ahaU  be  BMde  aiid  levied  aaniaiQy  ht 
amount  not  exceeding  4  mills  on  the  dolhur  hf  Iba  boarf  of 
mey  be  provided  by  law. 

be  levied  aad  ctdlecled  by  geaemi  bnni  and 
only,  liff  ifeall  be  uniform  upon  the  same 
withia  the  lanllM  limits  of  the  authoiily  lav^ 


MiiiBSiSLiiJfciiiiiiiii 
JHHIIHIflcto 


auditor,  and  attorney  general  diall  constitute  a  state  board  of  equal- 
isation, and  the  board  of  county  oonuniarioneiB  of  each  county  shall 
la  cnaaty  leaid  of  egaaiaaliBn.  Ike  duty  of  tike 
I  ^ei eqaallaiillnia  abai  be  la  adjaal 


of  the  taxable  property  among  the  several  countiai  of  die  state. 
Ike  duty  of  the  couniy  board  rfeqaaHiatirm  shall  be  to  adjaat  and 

equalise  the  valuation  of  taxable  property  within  their  respectiva 
counties.  Each  board  shall  akefatfona  Moh  Other  datieeaai 
be  prescribed  by  law. 
Sao.  le.  AH  property  ibU  be  MMnd  in  the  1 

by  law  except  as  is  otherwise  provided  in  this  constitution.  The 
franchise,  roadway,  roadbed,  rails,  and  rolling  stock  of  all  railroads 
openlad  hi  aiaro  thaa  one  coaaty  ia  ^  atate  Aall  be  amemed  by 
the  state  board  of  equalization,  and  the  same  shall  be  apportioned 
to  the  coiuties,  cities,  towns,  townships,  and  school  districts  in 
which  such  railroads  are  located,  in  proportion  to  the  number  of 
miles  of  railway  laid  ia  aadi  eoaatiM,  dtiro,  towae,  townAipe,  and 
school  districts. 

Sao.  17.  The  word  i»operty  as  used  in  this  article  is  hereby  de- 
chaed  t»  hMdala  moneys,  credits,  bonds,  stocks,  franchiseB,  and  all 
matters  and  things  (real,  personal,  aiid  mixed)  capable  of  private 
ownershq),  but  this  rfudl  not  be  construed  so  as  to  authorize  the 
taxaticm  of  the  atodei  of  any  company  or  corporation  when  the 
property  of  sodi  ooaapany  or  coiporothm  lapwroated  by  Mdi  etoelBi 
ia  within  the  atita  aad  ^hai  1 


The  officers  most  directly  concerned  with  taxation 
aie: 


(1)  County  assessor,  elected  for  two 

(2)  County  treasurer,  coUector  of  taxe^ 

(3)  The  county  board  of 
county  commissioners. 

(4)  8lala  broad  of 


efiha 


of  the 


Statb  Bswnnn. 

GENfiBAL,  PBOPEBTT  TAXIS. 

1.  Btm— 

m.  The  froftrtif  imdmiti  md  oawjif.— M  the  pwy- 
erty  in  tliii  sttta  k  anbjeet  to  taantioii,  emapt  aa  wjp»- 
oia%  eoEamiited* 

(1)  Real  estate,  for  the  purposes  of  taxation,  includes  the  pos- 
session of,  claim  to,  ownership  of,  or  right  to  the  possession  of  land;  all 
afaoi,  minerols,  and  quarriro  in  aad  und»  the  land;  all  timber 
belonging  to  individuals  or  corporotkae,  growing  or  behig  on  laodi 

of  the  United  States,  and  all  improvements,  rights,  and  privileges 
appertaining  thereto.   "Improvements"  include  all  buildingi, 


affixed  te  ^  lHid,wheth«  Abulia  taHialaai  I 

or  noL 

(2)  Penonal  property  indndw  everything  that  ii  ia||tct  la 
ownership  aot  indaded  within  the  aroaahif  of  lha  tana  **tmi 

estate"  and  "improvements." 

(3)  The  exemptions,  in  addition  to  public  proptftjr*  aro:  PaMie 
UtaaiM;  property  arod  ior  edaeatioaal  paipdoro;  agrieahanl  aad 

horticultural  socities;  churches;  hospitals;  cemeteries;  institutions  of 
purely  public  charity;  and  public  art  galleries  and  public  observ- 
'  or  hdd  for  private  or  coiponte  i»ofit;  and  the  land 
ivlha  foregoing  purpoMB.  Righla  of  mqr,  ditehro  and 


h.  Assessment. — The  n  iimwuMut  of  all  propettj  for 
state,  county,  and  municipal  purposes  is  made  by  the 
county  assessors  annually  and  refers  to  the  first  Mon- 
day of  March.  The  assessor  is  to  require  a  statement 
mndtr  oath  of  all  property  and  ita  Tahie.  Any  prop- 
erly ivHldbr  ooacealad,  ntoand,  tnaalBRed,  or  nua- 
iVfiiaaBlei  liy  lha  oiiiitf  to  ovida  tviatioB  k 


TAXATION  AND  REVENUE  gYOTEMB— MONTANA. 


187 


upon  discovery,  to  be  aaaoaaed  at  not  exceeding  ten 
times  its  value,  and  such  assessments  are  not  to  be 
reduced  by  the  board  of  equalization.  Refusal  to 
give  a  liat  or  the  falsifying  of  a  list  is  pimjahaWa  as  a 
nuadmnoMBor  by  imprisMiBieiit  Uat  not  exeeeding  aax 
months  or  a  fine  of  not  exoeeding  $500,  or  both. 
Taxable  property  is  to  be  assessed  at  full  cash  value 
which  is  defined  as  the  amount  at  which  the  property 
would  be  taken  in  payment  of  a  just  debt  due  from  a 
solvent  debtor. 

Mines  and  "^"'"g  claims  are  to  be  assessed  at  the  price  paid  the 
IMted  Statn  throefcr,  mAm  Ae  eariaoe  hro  aa  faklependent 

value  for  other  than  mining  purposes.  They  are  also  assessed  on 
their  net  prooeeda  aa  penonalty,  and  this  forms  the  real  basis  of 
taxation. 

Banks  are  taxed  on  real  estate  the  same  as  other  real  estate  in  the 
county  where  situated,  and  the  residue  of  their  property  represented 
by  shares  of  stock  in  the  banks  is  taxed  to  the  individual  share- 
heMiia  the  naw  m  othro  penMnal  property  and  the  aMment 
tflronf  shall  not  be  at  a  greater  proportion  to  face  value  than  is  the 
aroeaaneut  of  other  pmonal  property.  Shares  of  stock  of  banks 
located  without  the  state  owned  by  residentB  are  not  sobject  to 

Gas  and  water  mains  and  pipes  laid  in  the  streets  are  assessed  as 
personal  property,  also  tracks  of  street  railroads,  and  bridges. 

In  BMkbg  up  flw  aaroaBt  of  crodite  whiA  any  perem  is  roqufaed 
to  list,  he  is  entitled  to  deduct  from  the  gross  amount  all  bona  fide 
debts  owing  by  him  except  notes  for  insurance  premiums  and  un* 
peidKdMcriptionB  to  societiro  ortothe  capftal  stodkof  any  corpora- 

The  capital  stock  and  franchise  of  corporations  are  to  be  Hated 
where  the  principal  office  is  located.  Corporations  are  on 
tteir  peopaKy  the  same  ro  individuals. 

The  franchise,  roadway,  roadbed,  rails,  and  rolling  stock  of  tuS^ 
loads  operating  in  more  than  one  county  are  assessed  by  the  state 
board  of  equabatlon.  Fmnrhiawigtairted  by  the  United  States  are 
anoapt.  Other  raihoads  and  tailroad  property  are  assessed  by  the 
county  assessors.  The  assessment  made  by  the  state  board  is  appor- 
tioned among  the  different  counties  on  the  basis  of  mileage,  and  to 
thadtisB,  towBi,  echaol,  lead,  or  other  dartrieta,  on  the  saaMhaiii. 

Live  stock  grazing  in  more  than  one  county  is  assessed  where 
located  at  the  date  of  the  annual  assessment.  All  money  derived 
man  the  assearaoent  of  livestock,  after  witting  the  portion  iBvied 
for  state  purposes,  is  deposited  to  the  cretUt  of  the  migiatory  stock 
fiind.  The  board  of  county  commissioners  annually  apportion  tne 
same  among  the  counties  where  the  stock  has  grazed,  according  to 

e.  EgudliimtUm,---'Tb»  oonnty  board  of  equalisation 
•djvato  and  equaliMt  YiSmidmk  of  taxable  prop- 
tttj  within  theeowrtytand  mkj  incieaw  or  hmtt  may 

assessment. 

Tlie  state  board  of  equalization  adjusts  and  equal- 
izes the  valuations  of  taxable  property  between  the 
several  coimties  of  the  state. 
2.  BtO^ 

In  tbo  fiseal  jmn  1911  aad  1912,  the  rate  was  2^ 

mills  for  state  purposes,  and  {  mill  for  the  state  bond 
fund,  levied  on  each  dollar  of  valuation  of  all  prop- 
erty in  the  state.  A  levy  was  also  made  on  all  live 
stock  of  i  mill  for  stock  indemnity,  inspection,  and 
protection,  and  3^  mills  for  the  state  bounty  fund. 
The  bcmd  levy  ia  in  aooozdaaoe  w^  statutory  pro- 
viiion. 


3.  Collection — 

Taxes  are  collected  by  the  coimty  treasurer.  They 
are  delinquent  on  the  30th  day  of  November  and  a 
penalty  of  10  per  cent  u  added  to  the  amount  theffeof. 
Taxes  on  real  property  aro  a  lien  agsinat  the  property 
assessed  uid  taxes  on  personal  prc^erty  are  a  lien  upon 
the  real  property  of  the  owner  thereof,  wliich  lions 
attach  as  of  the  first  Monday  of  March  in  oacli  year. 

The  coimty  treasurer  must  collect  the  ta.xes  on  all 
personal  property  when  such  taxes  are  not  in  his  opin- 
ion *  lien  i^on  real  property  snflieiflnt  to  aeoure  their 
payment.  Ha  may  enforee  oolieetion  by  seisnre  and 
sale.  The  county  treasurer  in  such  cases  is  to  be  goT- 
erned  by  the  state  and  county  rate  of  the  previous 
year,  and  any  excess  or  deficiency  is  adjusted  later 
after  the  rate  is  fixed  for  the  year. 

B.  rOLL  TAXIS. 

nme  is  no  atate  poll  tax. 

O.  TBM  ISHBBITANCaB  TAX. 

The  tax  on  direot  lineal  inheritanoe  appfiea  to 
cotateo  wherein  personal  property  is  valued  at  $7,500 
or  more.  Realty  is  exeunt.  The  rate  is  $1  on  $100 
of  the  clear  market  value. 

The  tax  on  collateral  inheritance — that  is,  on  trans- 
fers to  take  effect  at  death,  other  than  to  father, 
mother,  husband,  wife,  brother,  dster,  wife  of  wtm, 
husband  of  daug^iter,  adopted  child,  or  lineal  de> 
scendant-Hs  at  the  rate  of  $5  on  $100  of  marM  Talne. 
This  tax  applies  to  estates  valued  at  $500  or  more, 
whether  consisting  of  real  or  personal  property.  The 
county  treasm-er  collects  the  tax  and  pays  over  60  per 
cent  to  the  state  for  the  use  of  the  general  fund;  40 
per  cent  is  retained  by  the  county  for  the  UiO  of  the 
general  sehool  fund. 

The  tax  becomes  due  and  payable  at  ihe  death  of 
the  decedent.  If  paid  within  six  months  of  accrual, 
a  discount  of  3  per  cent  is  allowed ;  if  not  paid  within 
ten  months,  10  per  cent  interest  is  charged  from  date 
of  accrual. 

D.  OOBIORATIOir  TAXS8. 

Corporations  are,  in  general,  taxed  under  the  general 

property  tax. 

Fire  insurance  companies  are  taxed  one-fourth  of  1  per  cent  on 
theg*"^!"*— fowiMwifiii.  leas  canoeUaitions  and 
return  preamiMB,  lAMt  ia  paid  inl»  the  "state  ire  maahal 
land." 

B.  BOBEME8B  TAXBS,  LUMMKKBf  AKD  'WMEB. 

An  inemanoe  and  ■onty  oonpamea,  exoept  fraternal  assocw. 

tions  or  secret  societies  insuring  the  lives  of  their  memlxTH  only, 
pay  an  annual  license  to  collect  in  any  one  year  premiums  amount- 
I  ing  to  15,000  or  leas,  $125;  to  collect  premiuma  over  |5,000,  $20  for 
each  additiflud  91,000  ao  ooUeetBd.  They  pay  alao  an  annual  fee 

of  $5  for  every  company  they  may  reprepent  as  agent.  Foreign 
I  insurance  companies  pay,  in  addition,  a  fee  of  $300  for  filing  certain 


1S8 


TAXATION  AND  REVENUE  SYSTEMS— MONTANA. 


Banks  pay  for  the  state  examiner's  fund  an  annual  fee  as  follow^!: 
With  capital  stock  ol  925,000  or  less,  fdO;  capital,  $25,000  to  $50,000, 
m;  $50,000  to  $75^000, 1100;  $75,000  to$100,000,  $160;  $100,000  to 
$200,000,  $200;  $200,000  to  $300,000,  $250;  over  $300,000,  $300. 
BuiMiqg  and  loan  aasodatioDs  subject  to  examination  by  the 
—iner  pay  am  — miii  tea  oiiimi4iimtietlt  ot  1  pwrcrotof  ita 
,  but  not  less  than  $20  normove  than  $60  for  domestic  aind** 
f200  for  foreign  corporations .  Sleeping  car  companies  are 
tiopay  a  liceuBe  tax  of  $100  for  each  car  used  in  the  state, 
of  Btato.— For  eofim  of  1aini»  etc.,  20  centB  par  folio; 
>,  waviwUite  of  incorporation,  $3;  recording  and  filing  certifi- 
liMav|ianition,  and  each  certificate  of  increase  of  capital  stock, 
itZO(except in  cawof  ttHa^^am or frmtenud  society,  $3  for 
tl  for  filing),  WoeutB  per  $1,000 (rf  capital  up  to  $100,000; 
|MKI,000  to  $250,000,  40  cents  per  $1,000;  $250,000  to  $500,000,  30 
ooitB  per  $1,000;  $500,000  to  $1,000,000,  20  cents  per  $1,000;  over 


fi,oiiQ,oin^  10 


per  fH^OINI;  mmm  Ibm  lor  ionigii  cMponlkiis. 


Cotificste  of  decrease  of  stock,  issuing,  $3,  filing,  $5;  certificate  of 
existence,  issuing  $3,  filing,  $3;  for  recording  and  filing 

iqpinie  «gdMeaee  tiie  lollo^ving  amoimtB 
Amounts  mj^  to  1^,000,  25  cents  per  $1,000;  additiomd 
laii  $100,000  to  $250,000,  20  cents  per  $1,000;  additional  from 
|ll%000  to  $500,000,  15  cents  per  $1,000;  additional  from  $500,000 
iDil.0»t«e0, 10cailBperfl,0Q0;  additiond over $1,000,000,  Scents 
pv  $1,000;  for  filing  notice  of  removal  or  of  change  of  name,  $3; 
Ithg  J^paintment  of  agent,  $5;  aimual  or  semiannual  statement 
«f  amf  fDn%B  c<iii— lien,  ^;  veooiding  idBtM  bond,  $2;  com- 
■iaioas,  $5;  filing  tradb-mark,  $3;  fiiag  aiaeellaiisoas  pspen,  |1; 
HMordii^,  20  cents  per  iolio;  filing  any  other  paper  not  othenrisa 
provided  fw,  $1,  and  20  cents  per  folio  for  recording. 


Mm- 


mnQifx  TAX. 


County  Keyenues. 


1. 

Hm  ]pmpmty  induded  and  llie  metliods  of 
wamt  mad  ol  Wfiuliimtioii  Utaveof  aie  tlie  suno  lor 
eoiintjr  as  lor  steie  tmwm* 
1.  Baft— 

The  board  of  county  commissioners  of  each  county 
fixes  the  rate  of  county  taxes  and  designates  the  num- 
iMr  of  millo  on  each  dolkr  of  valuation  of  property  for 
oaiii  fond.  He  tax  for  general  puipoaes  may  not 
wmtmA  in  mOls  on  the  aaeeased  Taliiatioii.  then 
■raal  bo  levied  4  mills  for  schools. 

The  board  may  also  levy  a  tax  not  to  exceed  one^fif  th 
of  1  per  cent  for  poor  relief.  There  is  to  be  levied  on 
al  property  in  the  county  a  tax  of  not  less  than  1  mill 
nor  nolo  ihan  3  milla  iil  Hie  dollar  for  road  purposes. 
S.  OoBttHim 

Cmmij  taxes  wm  eoHeeled,  as  are' 
liy  tiieeoiiiitf 


B.  POLL  TAXES. 

firery  male  inhabitant  of  the  state  orer  21  and 
under  60  years  of  age,  except  paupers,  insane  persons, 
and  Indians  not  taxed,  must  annually  pay  a  poll 
tax  of  $2.  in  case  a  person's  name  does  not  appear 
on  file  iiiiiiiiiiMiimint  Ist^  pajmeiit  of  im  pdl  tax  is  to 


be  demanded  by  the  assessor.  In  other  c|nnb  the 
tax  is  to  be  added  to  the  assessment  Hst  and  paid  to 
the  county  treasurer  at  the  time  of  the  payment  of 
other  taxes.  The  treasurer  may  serve  notice  to  pay 
toaomedesignated  perMoreoUeetiioailhetas^ayer'a 
employer.  The  p<41  ticz  ia  to  be  paid  to  the  oounty 
treasurer  for  the  excfanre  use  ol  Ihe  poor  fond  of  the 
county. 

Each  able-bodied  man  over  21  and  under  50  years 
of  age  residing  in  each  road  district  is  required  to 
pay  a  special  tax  of  $2.  Payment  may  be  made, 
however,  by  {me  day's  labor  on  the  roads.  The  road 
tax  18  doe  and  payable  to  the  county  traanuwir  after 
October  1  of  each  year  and  may  be  cofieeted  in  the 
manner  provided  for  the  coUeotion  of  the  gmfial  poll 

C.  THE  IKHEBrrANCE  TAX. 

Forty  per  cent  of  the  state  inheritanoe  tax  foea  into 
the  county  school  fund. 

n.  ooBTOBAnoir  taxes* 

There  are  no  county  corporation  taxes. 


s.  Busmnni  Xi 


OteoBHiMiiie,  Bemmtf  1  c«nt  per  pooad;  hXBkud  tsMas,  mAt 
fS.7B  per  quarter;  bowling  alleys,  each,  $5  per  quarter;  theatwa,  im 
towns  and  cities  of  over  3,500  inhabitants,  $100  per  annum;  in  towns 
of  3,500  inhabitants  or  less,  92  each  performance;  opera  or  concert 
dDgor,  eadi  exhihitioii,  98;  mt—lwh,  etc.,  $5  md 
Taiiety  show  and  b—oh^  |99  ftt  mauOii  iJkumu  or  i 
9125  per  day. 

Rwafcwfaii,  $U  pf  <|usrtsy;  iatsBigtBC0oAM,91Apw  quarter; 
shooting  gallery,  $15  per  quarter;  laundries,  other  than  steam,  910 

per  quarter.  Express  c<Hnpanie8  and  carriers  of  passengers  (amount 
of  busiDess  and  of  license  computed  quarterly),  business  975,000  or 
awr,  9225;  960,000  to  975,000, 9U0;  925,000  to  950,000,  950;  95,000 
to  925,000,  925;  tmder  $5,000,  $5;  architects,  builders,  and  manu- 
fcetuiem— business  over  $15,000  per  year,  $10  per  quarter;  gas  or 
^kejAcV^iampuAm  eMsB«»0^hilisWfirti«id«»vn>,9aOO 
per  year;  5,000  and  less  than  10,000  inhabitants,  $100  per  year; 
1,500  and  less  than  5,000  inhabitants,  $50  per  year.  Water  com- 
panies—cities of  10,000  inhabitants  and  over,  $400  per  year;  5,000 
and  leas  than  10,000  inhabitMitt,  9900  psrysar;  I,li00«edl8aithaa 
5,000  inhabitants,  $100  per  year;  in  towns,  $50  per  year.  Tele- 
phone companies  for  each  instrument  in  use,  75  cents  per  year;  tele- 
graph companies,  faresdiiiMlraDMaAiB  ass,  90  per  quaitor.  Stmt 
ndhrays— in  towns  of  over  4,000  inhabitants,  980  per  quarter;  ie 
towns  of  less  than  4,000,  $25  per  quarter.  Skating  rinks,  merry- 
go-rounds — cities  of  3,000  inhabitants,  950  per  quarter;  1,000  and 
1—  iSbm  3,000  ishsWtanto,  990  per  qoMler,  ksi  than  1,000  inhabi- 
tants, $10  per  quarter.  Railroad  company's  warehouse,  in  each 
county,  $10  per  quarter;  insurance  agent's  certificate,  $5;  ped- 
dhw  ea  loot,  913.50  per  quarter;  with  wagon,  950  per  quarter; 
itinerant  vendon — on  foot,  $12.50  per  quarter,  otherwise  than 
on  foot,  $100  per  quarter.  Sale  of  pools  on  races,  $25  per  day; 
stallion,  jack,  and  bull,  $10  to  $75;  to  hunt  large  or  big  game, 
■aall  and  feallMfed  gMse,  Mid  to  flrii,  nommidents,  925;  to  hunt 
small  and  feathered  ^me  and  to  fish,  nonresidents,  $10;  to  fiidi, 
noniesidenta,  $5;  to  hunt  or  fish,  bona  fide  residents,  $1;  liquai% 
in  city  of  10,000  iahabilsali  or  over,  and  wifldn  1  odOe  thereef, 
$330  semiannually;  3,500  to  10,000,  $275  semiannuany;  1,000  to 
3,500,  $264  semiannually;  300  to  1,000,  $220  semiannually;  less  than 
300,  $165  semiannually.   Wliolesale  liquor  dealers,  same  as  mer- 


TAXATION  AND  REVENUE  SYST] 


^-MONTANA. 


im 


chants;  distillersof  spirituous  liquors,  $600  per  year;  cigarettes,  $10 
per  month;  brewers  of  malt  liquors  and  wholesalers  whose  sales  are 
over  $3,000  per  month,  $25  per  month;  over  91,000aad  up  to  9S,O00 
per  month,  $15  per  month;  over  $500  and  up  to  $1,000  per  month, 
$7.50  per  month;  $500  or  less  per  month,  $5  per  month;  manufac- 
turer of  malt  only,  $100  per  year;  bottled  soda  water,  etc.,  manufac- 
tnror^-city  of  over  10,000  inhabitants,  $80  semiannually;  5,000  to 
10,000,  $40  semiannually;  less  than  5,000,  $25  semiannually.  Ped- 
dlers and  canvassers  of  clocks,  agricultural  implements  or  machin- 
ery, stoves,  orvehides,  $500  per  aaaumi  for  eadi  cdeadw  yeer  «r 
any  pflHeo  thewolia  each  com^. 

Municipal  Revenues. 

OBHSBAL  PBOPEBTY  TAXK8. 

1.  Ba8&— 

The  property  included  and  the  methods  of  assess- 
ment and  of  equalization  are  the  same  for  cities  and 
towns  as  for  the  state,  but  the  council  may  by  ordi- 
aanee  j^royide  an  independent  asaessmeni. 

2.  Sate— 

Tikb  rate  is  determined  by  the  municipal  council. 
The  amount  of  taxes  levied  for  general  municipal  pur- 
poses must  not  exceed  1  per  cent  of  the  assessed  value. 

The  coimcil  may  levy  a  tax  not  exceeding  2  mills  on 
the  dollar  for  the  maintenance  of  parks. 

3.  Cfolke^m¥— 

The  city  or  town  tnaanrer  faaa  the  same  power  to 
collect  municipal  taxes  as  the  county  treasuror  has  to 
eoileet  atata  and  county  taxea. 

B.  PmX.  TAXB8. 

All  able-bodied  male  inhabitants  of  a  city  or  town 
between  21  and  50  years  of  age  must  pay  an  annual 
road  poll  tax  of  12.  It  may  be  paid  in  labor  on  the 
roads. 

O  A2n>  D.  INUEBITANOE  AND  OOBPOBATION  TAXES. 

There  are  no  inheritanoe  or  eorpofatKA  taaeea  for 
munidpaKtiea. 

B.  BUrarBSS  TAXBS,  LfOBHSBS,  AXD  FBB8. 

The  coimcil  may  by  ordinance  Ucense  all  industries, 
pursuits,  professions,  and  occupations  for  which  under 
the  state  law  a  license  is  required,  but  the  amount 
mnat  not  exceed  Uie  sum  leqidrod  by  ibe  stale  law. 

School  IUvenues, 

The  state  school  fund  consista  of  the  proceeds  of 
the  sale  of  sdiool  lands  and  the  moneys  derived  from 
certain  other  sovroea.  The  inoofne  is  apportioned  to 

the  counties. 

The  county  school  fund  consists  of  the  proceeds  of 
an  annual  tax  of  4  mills  on  the  dollar,  which  the  coimty 
oommisaionen  must  levy  at  tlie  time-ollier  taxes  aie 
iBniod;  of  aU  fkm  and  foifeitaies;  and  of  40  per  cent 


of  all  inheritance  taxes.  The  county  school  fund  to- 
gether with  the  county  share  of  the  state  school  fund 
is  apportioned  to  the  school  districts. 

School  districts  through  the  county  commisdonera 
levy  a  tax  of  not  to  ex<»ed  10  mills  on  Hie  dollar  on 
the  property  of  sdiool  districts  to  maintjun  tlie  schools 
of  such  districts. 

The  legislative  assembly  is  required  to  levy  such  a 
tax  for  school  purposes  as  is  reported  necessary  by 
the  state  auditor. 

UBCBSLATSOH  AlfSOItirO  BBYBNUB  LAWS:  1913. 

The  following  amendment  to  the  state  constitution 
was  submitted  to  the  iiua]i6ed  deetoira  ol  the  state  to 
change  tlie  rate  of  taxatioa: 

Sao.  1.  Ttet  lor  a  period  of  10  ycMiftom  sad  after  the  paessgeoi 

this  act,  by  a  vote  of  the  people,  the  rate  of  taxation  on  real  and  per- 
sonal prop^y  shall  not  exceed  3^  mills  on  each  dollar  valuation; 
except  that  if  at  any  tame  during  this  10-year  period  the  taabfo 
property  of  the  state  shall  amount  to  $600,000,000,  the  rate  shall 
never  exceed  3  mills  on  each  dollar  of  valuation:  Provided,  how- 
ever, That  the  proceeds  from  1  mill  of  any  levy  made  during  this 
period  for  state  pmpoaca  sfaaU  be  used  exclusivrfy  for  the  support 
of  the  University  of  Montana,  the  Agricultural  College  of  Montana, 
the  School  of  Mines,  and  the  State  Normal  College,  except  that  not 
moretlMiilOperoeDtof  tiie  proceeds  ftwDlnfll  of  any  levy  made 
for  state  purposee  may  be  used  for  the  support  of  industrial  and  apri* 
cultural  courses  given  in  any  high  school  of  the  state,  and  that  5  per 
cent  of  the  proceeds  from  1  mill  of  any  levy  for  state  purposes  shall 
be  wed  for  tine  support  of  the  elementey  aiteob  of  rtate,  in 
school  districts  where  the  regular  tax  levy  does  not  produce  suffi- 
cient revenue  to  p^mit  the  holding  of  more  than  six  months  school 
each  year. 

A  etete  tax  commission  was  created,  to  be  composed  of  the 
go\emor,  secretarj^  of  state,  state  treasurer,  attorney  general,  state 
auditor,  and  a  man  to  be  appointed  by  the  governor  for  a  term  of 
fix  ym  and  to  be  deeigaaied  as  the  alBta  tax  eeanuiriaaer. 

The  state  tax  commissioner  shall  every  two  years  designate  and 
appoint  three  residents  and  taxpayers  as  a  county  board  of  ap- 
praisers, of  eaehof  ivIddiboaidaheHhallbeexoAcioaaiember. 

The  board  of  county  oommisBioners  in  any  county  in  Montaui 
shall  have  the  power  to  levy  an  ad  valorem  tax  of  1  mill  or  less  on 
each  dollar  of  taxable  property  in  such  county  for  the  purpose  of  se- 
quring,  eqaappba^,  and  maiiHaiaiagacaaatyhir,  iadadiagtta  pur- 
chase  of  land  for  surh  purpose. 

A  state  board  of  examiners  for  nunea  was  created.  All  persons 
desiring  registratkn  as  mnses  pay  an  nraiiihiitinii  and  wgishaliisi 
fee  of  $10. 

A  state  board  of  veterinary  medical  examiners  was  created.  All 
applicants  for  examination  and  registration  pay  a  fee  of  $10.  Master- 
pinnber's«xamiaalioa  fee,  fl0;  jowmymee,  fS;  reneiwal  of  UoeBaes, 
f2J0  and  $1,  respectively. 

Aliens  pay  a  hunting  and  fishing  license  of  $30;  license  for  motor 
vehicles  of  less  than  four  wheels,  $5;  for  aotomobiles,  from  flO  lo 
$20,  according  to  horsepower;  chauffeur's li cense.  $2 ;  moving-})icture 
shows  in  cities  and  towns  of  over  1..jOO  iH)j)ulatiou,  $2.'>;  agents 
soliciting  or  selling  nursery  stock,  annual  license,  $10;  a  state  ath- 
letic ~wim<«^«»  was  sstaHiJMwl  to  have  jarisdicdee  over  all  «&. 
letic  contests  in  the  state;  ever}'  club  or  a.s,so(  iation  exercising  any 
privil^es  under  this  board  pays  to  the  state  treasurer  a  tax  of  10 
per  cent  of  its  gnea  rece^>t8  from  llw  ale  of  ttdoela  of  aAnisrimn  to 
any  OThibitions  staged  by  Asm. 


TAXATION  AND  REVENUE  SYSTEMS— NEBRASKA. 


'Krii<'Di>  A  air  a  i 


MdwaakB  incm  its  revenue  mainly  from  the  gen- 
proporty  tax.  Corporations  pay  an  occupation 
tez  on  thflir  capital  stmsk,  in  additioi»  to  the 
tax.  Foraigii  iomuaiioe  oon^Miues  pay  a 
state  tax.  CSonaiiUvalile  reTenue  is  dflffv^ed 
from  fees  and  an  inheritance  tax.  Poll  taxes  and  prac- 
tically all  the  business  taxes  and  licenses  are  left  to  the 
floonties  and  municipalities.  All  license  moneys,  fines, 
loileitiiies  and  penalties,  escheats,  and  individual  wit- 

OOMSTIT17TIONAI.  FSOVIfilOiMIB. 
AimCLS  IX. 

Sac.  1.  The  Irgiwlitiii  i  shall  provide  euch  revenue  as  may  be  nMi- 
lal,  %  Iwyiaf  a  tax  by  viiiiatika, » tlM 

tkm  AaJl  pay  a  tax  in  proportion  to  the  value  of  hia,  her,  or  its  property 
and  iimiichiaea,  the  value  to  be  aaceitaiiied  in  mi(^  manner  M 

brokerB,  iMrtm,  commiflaian  aMrduaHa,  dwvmeii,  jugglara,  inn- 
keepen,  Iqw  dnleta,  ttdl  bridgR%  fonieB,  iamance,  telegraph  and 
oaoBna,  vmidBW:cip«iaiil%  in  euch  manner  as  it 
If' paiiwi  imr,  'vaiiBni  mm  tk»  dis  vpoa  ^MA  it 


S.  The  pn^wity  of  the  state,  counties,  and  municipal  corpoca- 

mA  Wtml  mmA  if  nwt  ^mmmt^  fwM  teMAMM  mmJt  M«S> 


iAvpopoty  as  may  be  used  ezdnrfMiy  for  agricultand  and  horti- 
1  sodctieB,  for  school,  rtSifgum,  cemetery,  and  charitable  pur- 
'  be  ezenqpted  from  tiiatii,,  but  such  exemption  shall  be 

Be  easement  any  depreciation  occasioned  by  euch  easement  may 
I  deducted  in  the  valuation  of  such  pn^wrty.  The  l«gialatvie  may 

iifefnnaaiid 


fruit  and  forest  trees  grown  and  cultivated 
iaio  acoount  in  the  assessment  thereof. 
tacS.  Redemption  from  tax  sales. 

8ab  4.  Thm  fagUttave  dadi  law*  i  _   

any  county,  city,  towndiip,  town,  or  district  whatever,  or  the  inhabh- 
anis  thereof,  or  any  corporation  or  the  property  therein,  fnnn  their  or 
Hi  ft  niiHiiiiaMiii  Am  ■  ef  taans  is  be  ktiei  lor  Hate  pupoHi,  or  due 
any  municipal  cnrpemtiop,  av  Aill  iMMaaMiai  Inr  acii  tUHi  be 
amboriaed  ia  any  form  whatever. 

S.  Gonnty  antborkiea  shall  nevw  aanss  taxes  the  aggregate  of 
vUdk  dhafl  exceed  flJOper  flQOii' 
of  indebtednen  existing:  at  the  adoption  of  this 
aatborized  by  a  vote  of  the  people    the  county. 

'leaa%aiid  viOageswith  power  U»BnlDelocalimprovenMatebyqpeGiei 

,  or  by  apedal  taxation  of  property  benefited .   For  all  other 
all  municipal  t-orporaiiona  may  be  vested  with 


cancerned  with  taxation  are: 


ior  two  years,  in  each  prednct, 
theamdMrof 


assessors  is  determined  by  the  county  board  and  county  assessor,  and 
■adt  aamiwr  i»  elected  en  B—e.  llweoQntyi 
local  assessors  to  the  districts  to  be  afiseesed  by  them. 
(2)  County  asMBor,  elected  for  four  yeen,  not  digible  ior  two  ( 


(3)  County  traMBW,  elected  for  two  yean,  who  acts  as  coDedtr. 

(4)  County  board  of  equalization,  composed  of  the  board  oletWI^ 
commissioners,  the  county  assessor,  and  the  county  clerk. 

(ft)  8Me  bend  ef  eqiuHmriiw  aad  mmimmt,  iim^iiwil  «i  dm 
governor,  andilar,  treasurer,  secretary  «f  Mt^  aad  tte  < 
of  public  liadeaad  buikliogn. 


1.  Base — 

a.  The  property  included  and  exempt. — The  property 
included  is  grouped  under  the  following  claaaea: 

(1)  All  real  and  peascaial  property  in  the  state. 
Oaiytfceimpiowmemie 

of  the  purchaser  are  taxable  before  the  rig^t  to  a  4 
lute,  and  these  are  listed  as  personal  property. 

(2)  All  moneys,  credits,  bonds,  and  stock,  and  other  investments^ 

other  personal  jwoperty,  including  property  in  traaitlo  and  from  the 
state,  used,  held,  owned,  or  contioUed  by  personsraidiBg  in  the  state; 
dame  ef'ofild  ftoek  off  baala  doiaf  barfaea  in  tfce  elate;  and  die 

capital  stock  of  companies  incorporated  under  the  laws  of  the  state. 

(3)  Exemptions,  in  addition  to  public  property,  are:  Property  used 
for  agricultural  and  horticultural  societies;  for  sduwl,  religious,  cem^ 
tHty,  and  charitable  purposes;  alm^  tta  iacNMtd  iihn  «f  Inidi  by 
reason  of  live  fences,  and  fruit  and  forest  trees  grown  and  cultivated 
thereon.  Any  depredatioii  in  value  <A  property  cauwd  by  a  public 


AMHmmmnL—TbB  aaaeeament  of  all  elMMa  ol 
pwiwiiy  la  hmmA  m  20  per  Miit  cf  the  aetiMl  vahie, 
lilikii  k  delbed  aa  tbe  TiJue  in  the  mariisi  fai  ^ 
naiy  mam  of  trade.  Each  precinct  nmnaaor  ia  re- 
quired, iqMII  actual  view,  to  hst,  value,  assess,  and 
return  all  property  in  the  townships,  precincts,  cities 
or  wards  and  villages  assigned  to  him.  The  assess- 
ment nfese  to  the  lat  day  of  ApriL . 

Bee!  eitete  generally  k  tmmii  bat  once  ia  iMur  yean,  the  last 
assessment  being  made  in  1912.  Bat  improvements  <rf  over  flQO  fn 
value  added  after  the  regular  assessment  has  been  made  are  i 
in  the  year  uf  their  construction,  and  losses  by  fire,  flood,  or  < 
wiee  ate  deducted.  Taxpayen  are  not  requiied  to  enbmit  a  i 
ment  of  their  reality  holdings,  but  the  assessor  is  assisted  by  all  the 
officers  and  has  access  to  all  the  public  records.  Land  and  improve- 
maaliaieHM  separately.  ImpnyveaMnta  on  kaaed  land  and  on 

lands  itgidridiapaliiatllai  act  fcateieeediiatwalrfiapaBwaal 

property. 

1^  1911  the  state  legislature  passed  an  act  to  tax  mortgages  on  real 
eetate.  Vba  Yalna  of  the  Borl|i«e  k  aaamed  aad  tnad  to  die 
mortgagee,  vakm  otherwise  provided  by  contract,  the  excess  la 
value  of  the  leal  eetate  above  the  mortgage,  to  the  mortgagor. 

BMBoaal  prafwrty  ie  tteted  aanaelfy  on  the  bede  of  ewora  elat** 
ments  made  by  the  owners  or  holders.  Schedules  are  fomkiied  by 
the  state  board  of  equalizatbn  and  assessment.  The  making  of 
Mm  eliiaaNnt,  «r  the  refusal  to  list  property,  ia  punishable  by 

a  flaa  of  ihwi  lit  la  IMM  MNl  Mgr  d»  iaealva  pNnealiaB  te 

perjury. 

"nie  graae  receipts  of  foreign  Im  htaurance  companies,  and  Hm 


TAXATION  AND  REVENUE  SYSTEIffi— NEBRASKA. 


141 


file,  accident,  and  surety  companies,  except  domestic  fraternal  and 
mutual  associations,  and  such  as  have  no  capital  stock  and  pay  no 
divideade  in  any  form,  an  to  be  letDmed  at  die  place  wImio  tte 
l^Wt  Cfladwtt  business  and  are  taxable  as  an  item  of  property  in 
the  same  manner  as  other  taxable  property.  Foreign  life,  accident, 
and  surety  companies  pay  an  annual  tax  of  2  per  cent  en  thdr 
^toaiieoe^itB. 

Grain  brokers  are  assessed  upon  the  avenfO  aooaat  of  c^tal  in- 
vested, in  addition  to  tangible  property. 

Oorporatfana  genetaDy,  except  thow  ipecially  provided  lor,  are 
amessed  by  the  local  aMM  oa  their  nel  oirtato,  tiVgiUB  peiam- 

alty,  and  franchises. 

Street  railways,  waterworks,  electric  light  and  gas  works,  natural 
pmi  Ti**>**c.  and  all  other  like  companies  are  amaaad  on  their  fran- 
^iiai  ae  lioll  as  on  their  tangible  property. 

BaHloadi  to^^  car  companies  are  to  list  their  terminals,  union  sta- 
HoM,  MAiaefhope,  aad  hi  general  all  local  tangible  property  with 
the  local  aaBessors.  But  the  main  track,  right  of  way,  rolling  stock 
and  all  other  jHroperty  of  a  general  operative  character  are  listed  and 
MBeased  by  the  stafe  board  of  eqoaUntioa  aad  auiaawinnt,  aad 
^portioned  to  the  locaUtiea  on  the  unit  rule. 

Banks,  loan  and  trust  companies,  or  investment  companies  are 
aaseaaed  on  their  real  estate  and  tangible  personal  property.  The 
dhenhbldeii  thwein  are  Mnamd  ea  the  excess  value  of  the  shares 
over  and  above  the  value  of  the  property  assessed  to  the  bank .  The 
bonk  peye  the  taxes  and  has  a  lien  on  the  stock  to  secure  reimburse- 

Hunery  stocks,  growing  or  gliw  aiili,  in  11»  faaade  ef  nanary- 
MB  are  liated  and  assessed  as  merchandise. 

e.  Egualizaiion. — The  county  board  of  equalization 
acts  as  a  board  of  review  and  equalizes  between  indi- 
Tiduals  and  also  hears  and  passes  on  appeals.  The 
valuation  of  personal  property  is  equalized  vasaxuSfy 
and  that  <rf  iml  property  onoe  in  t«ro  yeais,  oxeept  in 
eases  of  evident  error  or  apparent  gross  injustice  in 
irahiation,  which  may  be  considered  at  the  annual 
meeting  of  the  board.  It  also  equalizes  between  town- 
ships and  other  local  assessment  districts.  An  appeal 
.  may  be  taken  to  the  district  court. 

Tbe  state  board  of  equaVsatioii  equalises  between 
«oimtMS,  iaowfliiig  or  dMreaaiiig  tiio  aseeDsmant  roU 
hi  Mflhy  in4  it  may  incwane  or  decrease  the  assessment 
of  any  class  of  property  separately.  The  assessment 
as  equalized  by  the  state  board  is  the  final  assessment 
upon  which  the  taxes  for  all  purposes  are  levied. 

2.  RaU— 

Tbe  state  lioard  of  eqwafaatioii  fixes  the  rate  of  the 
ttata  taK  for  Iho  Taiioiis  puposes. 

Ihoiataof  <i»gaa«al<MtiatoboaotBMiothim6millson  the 
dollar  of  valuation ;  that  of  the  adnal  te,  aot  hm  tiaia  onaJ»lf  of 

1  mill  nor  more  than  1|  mills. 

3.  Collection — 

The  county  treasurer  is  ex  officio  tax  collector,  and 
all  taxes  levied  in  the  county  must  be  paid  at  his  office. 
Penonal  taxes  mxptid  Fefarutty  4  may  be  collected  by 
distwos  and  aak  as  in  exeention,  or  by  mi  action. 
Penonal  taxes  are  delinquent  December  1,  real  taxes 
May  1,  and  both  draw  interest  at  10  per  cent.  Taxes 
are  a  lien  on  the  personal  property  assessed  from  and 
after  the  1st  day  of  November,  and  taxes  on  real 
estate  are  a  lien  on  such  property  from  the  1st  day  of 
October. 


B.  POLL  TAXES. 

There  are  no  state  poll  taxes. 

G.  THE  INHEBITANCE  TAX. 

Property  passing  by  will  or  by  the  intestate  laws  of 
the  state,  or  by  transfer  made  in  contemplation  of 
death,  to  the  father,  mother,  husband,  wife,  cliild, 
brother,  sister,  wife  or  widow  of  a  son,  husband  of  a 
daughter,  adopted  child,  or  hneal  descendant  is  subject 
to  a  tax  of  $1  on  every  $100  of  dear  maricet  vahie  in 
escees  of  $10,000  received  by  eadi  penon;  pMBnis  to 
any  oncie,  aunt,  niece,  nephew,  or  lineal  descendant  of 
the  same  is  subject  to  a  tax  of  $2  on  every  SlOO  on 
the  excess  of  $2,000  received  by  each  person;  in  all 
other  cases  the  tax  is  S2  on  every  $100  up  to  $5,000; 
$3  on  every  $100  for  an  estate  of  over  $5,000  and  up 
to  $10,000;  $4  on  eyery  $100  for  an  cstftte  of  over 
$10,000  and  up  to  $20,000;  $5  on  emry  $100  for  an 
estate  of  over  $20,000  and  up  to  $50,000 ;  $6  on  every 
$100  for  an  estate  over  $50,000,  provided  that  estates 
valued  at  less  than  $500  shall  be  exempt. 

The  tax  is  a  lien  on  tlie  property  for  five  years,  and 
becomes  due  and  payable  at  the  death  of  the  decedent. 
Interest  is  charged  at  7  per  cent  £rmii  dats  of  aeemal 
until  paid,  mlns  paid  nitlun  one  year  of  said  time. 

The  tax  is  paid  to  the  county  treasiurer  for  the  use 
of  the  state,  and  is  expended  under  the  direction  of  the 
county  board  of  each  county  for  the  sole  purpose  of  the 
permanent  improvement  of  the  country  roads. 

9.  CXmiOBATION  TAXES. 

Corporations  are  taxed  under  the  general  property 
tax. 

All  oarpondoiMi  iaootponited  vndar  the  fame  of  the  irtate  aad 

loraign  corporatioaw  dmng  business  ia  the  etat  e  are  required  to  pay 
an  occupation  tax  on  capital  stock:  $10,000  or  less,  $5;  $10,000  to 
125,000,  $10;  $25,000  to  $50,000,  $20;  $50,000  to  $100,000,  $30; 
$100,000  to  9260,000.  fSO;  $250,000  to  $500,000,  rS;  $500,000  to 
$1,000,000.  tun;  $MNM0»«»$S.MO,OOO,  flBO;  $2,000,000  or  over, 
$200. 

F(H«ign  life  or  accident  iasmanoe  oonpaniee  and  enety  ooaipa- 

nies,  except  such  fraternal  mutual  aandations  as  have  no  capital 
Btock  and  pay  no  dividends  in  any  form,  pay  to  the  state  treasuiy  a 

tax  of  2  per  cent  on  the  gross  premiums. 

E.  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

Anmial  licenses— For  manufacturer  of  imitation  butter  or  cheese, 
$50;  wholesale  dealer  in  same,  $25;  retail  dealer,  $10;  creamery  or 
cheese  factory  producing  100,000  poaadeorleaBperaamHaoCbtttter 
or  cheese,  $5,  and  $1  for  each  100,000  pounds  additional;  cream  or 
milk  tester,  $1;  wholesale  manufacturer  of  ice  cream,  $5;  retail 
manu^turer,  $1;  manufacturer  of  bottled  soda  and  other  non- 
•tooholie  beven^es,  96.  hmanxnee  bmkaa^  $25 ;  commission  aaer* 
chants,  $10.  Motor  vehicles,  for  annual  registration,  $2;  motor- 
cycles, $1;  change  of  ownership,  $1.  Motor  vehicle  licenses  go  to 
the  road  fund  of  the  comity  wbere  the  vehidee  are  n^atared. 
Hunter's  license,  nonresident,  $10,  resident,  $1 . 

For  certificate  with  seal,  $1;  for  commission  to  any  civil  oflicer, 
$1;  copies  of  exemplification  of  records,  with  seal,  10  cents  per  100 
Horde;  for  fiKi^  aitidaaotaawciatimi,  jneorpoation.  or  ooaiolid»' 


f  AXATION  AND  REVENUE  SYSTEMS— NEBRASKA 


lim,  domestic  or  foreigQ,  capital  stock  f 10,000  or  leas,  $10;  $10,000 
lilttM  m;  mjm  to  |1«>,<NMI.  ISO;  for  «Mii  additbnal  $1,000 
il  mxctm  of  $100,INN>,  50  cents;  recording  artielai  ot  ineorpoiation, 
It  cents  per  100  wonb;  fiiing  certificate  of  auditor  or  state  banking 
howd,  12;  filing  aiticki  of  cmpomtioD  not  formed  for  profit,  $2; 

incMMe  of  eiSfSM  •lock,  and  iW  cento  §or  mA  fl,0W 
increase  ao  certified;  filing  certificate  of  decrease,  $5;  changing 
name  or  filing  amendment,  $5;  issuing  license,  $1;  taking  ackuowl- 
tolpMntoradauiiiBtorinf  endi,  H. 

ll»«BUBinati<ni  of  banks,  capital  of  $15,000  or  less,  $15;  $15,000 
to  |Bi,fl0O,  $20;  $50,000  to  $150,000,  $30;  over  $150,000,  $50:  Pro- 
wiitd^  nuiisudi  fees  shaU  not  be  chfljged  more  than  twice  annually. 

l^ciMtowtocngiigeinbMildnglwiMm<M,ii^qq^irf$a^ 
or  less,  $25;  $25,000  to  $60,000,  $25,  and  50  cents  for  each  additional 
•1,000  over  $25,000;  ov«r  $50,000,  $37.50,  and  25  cento  for  eadi 
•MiiaMMi  |t,O0»«f«r  |M,000. 

Fees  p«dd  for  certificates  to  practice  medidii^  dialtotey,  w^ditfto. 

UMImi  MMlilin  lam  iuMinaee  canpaalas.— Filing  ink  qiplleatiai 

and  iasoing  certificate  of  license,  $50;  filing  annual  statement,  $20; 
each  certificmte  of  aathority  to  loceign  companies  or  their  agents,  $2; 
•Mi  CHlilaito  lor  piliiientiMi,  H:  tnci  cwtificKto  of  anihority  to 
domestic  companies  or  Hneir  agwta,  fiO  cento.  Surety  companies, 
ioc  filing  charter,  $30,  for  each  annual  statement,  $20,  and  for  each 
nint%  liceoae,  $2.  Mutual  life  insurance  companies,  filing  of  an- 
nual stotement,  fU»,  nad  for  mA  ivtufk  cwtificnte^  W  cento. 
Mutual  bond  companies  and  hog  insurance  companies — incoipoia- 
tion  fee,  flO;  annual  statement,  $1;  agent's  authority,  50  cents. 
AttMmA  toMHBen  ooni|MniM  filiiig  and  inamining  articles  of 
mcorpoation  and  issuing  ceitMente  of  license,  |B0,  and  if  a^ntol 
Mock  exceeds  $100,000,  10  cento  for  each  $1,000  excess;  recording 
artidaoinafficeofaecintoiyof  state,  $10;  for  each  anTumi  statement. 

F.  THE  INCOME  TAX. 

HM'ii  BO'  iMonw  tex  mlltlicMkm. 

Ommrr  Bmrntmam. 

A.  OKNBSAL  PBOPBKTT  TAXIS. 

1.  Base— 

Th» property  included  and  the  assessment  and  equal- 
iMliiili  tboraof  are  the  same  for  county  as  for  state 

The  comity  boards  hiwf  al  comity,  townsliipy  mty, 
•diool4i8tikt,  prodnet*  irilagn^ 

TlwiBte  for  county  piirpoBfls  »  not  to  exceed  $1.50 
on  eadi  $100  of  valuation,  unless  authorized  by  vote 
ol  the  people  of  the  county,  in  which  event  the  limits 
ihail  be  as  follows:  For  county  revenue  and  poor,  9 
iilli  «Ml  the  dollar;  roads,  5  mills;  bridges,  4  mills; 
tmMa^^md,  4  mils;  for  ^'special  emergency  bridge 
Imf,"  1  KiD;  for  eteelkMi  el  eoimty  pidiie  boiWngs, 
S  mSaB;  fur  eatdMuMiift  and  aimport  of  Hbtaries, 

nuDs. 
3.  CdlUction — 

Same  as  for  state. 

B.  mm.  xaxas. 

Sfwy  male  inhabitant  m  each  road  district  over  21 
lad  imdv  80  jeam  of  afe^         panpeiB,  idiots,  and 


lunatics,  is  to  be  assessed  for  a  labor  tax  of  $2.50,  to  ha 
paid  in  cash  or  commuted  in  labor  on  the  roads. 

O  ASB  I>.  IMllXBITAllCnB  jIHD  OQVNttailOir  TJUUS. 

IWe  are  no  inheiitanee  or  oorpcnvtion  taxes  for 
the  oounty. 

m,  wmwrnsB  taxss,  ucnnffscs,  and  pbes. 

Deakn  in  malt,  spirituous,  and  vinous  liquors,  residing  in  the 
county  Iwit  net  wiiiiath»ilBito«laaiacwpfln^ 

within  2  miles  of  the  same,  except  in  counties  having  a  population 
of  150,000  or  more,  may  be  licensed  by  the  county  board.  The 
amMHt  of  Bennw  fee  to  hi  eadi  can  established  by  the  board 
in  ito  discretion,  provided  it  be  not  Itm  ttaa  IBOO  aamnlfy.  Tha 
proceeds  of  liquor  and  all  other  hoMMaWt  be  aaritettsasila* 
tenanace  of  public  schools. 

Ptoddkn  sdliag  ealride  thft  li^  of  a  city  or  tmiHtUn  any 

ooa^  in  the  state  are  to  pay  an  annual  tax  of  $25;  in  Tsilkloi,  oaa 
hona^  $50;  two-hone  or  more,  $75;  ferries,  $2  to  $500. 

Mini»3iPAL  BMwmnnm, 
A.  onmAL  nKMPMPr  tazml 

1.  Bom — 

Ihe  property  inckded  and  the  method  of  eqnall* 
zation  are  the  same  as  for  state  taxation.  If  ordered 
by  the  county  board,  separate  assessment  rolls  are  to 
be  made  for  property  within  the  corporate  Umits  of 
dties,  towns,  and  villages,  except  when  such  munici- 
piEiieB  aBeBMhided  imtiiln  the  Ibnts  erf  any  township, 
snd  esoept  also  in  dtiflK  of  tlM  fiirt  dMk  In  metro- 
politan citiaB  the  ■■■mamaifc  nkn  la  Soptanbor  1. 

2.  Rate— 

The  county  board  levies  such  taxes  as  are  required 
by  the  municipality.  The  amount  is  to  be  certified  to 
the  county  clerk  by  the  corporate  authorities,  and  is 
TarioQ^  Kwitad  for  diflenut  classes  of  cities. 

Same  as  for  state. 

m.  potx.  TAzas. 

All  male  residents  of  cities  between  5,000  and  25,000 
inhabitants  helireea  21  and  50  years  of  age  are  to  pay 
ao»ia%  a  hOior  tax  of  $$  lor  <h0  N|Mur  of  th0  ttiw^ 
alleys,  and  highways  of  tho  eilgr,  or  in  Uea  thsfwif  to 
peifonn  tin>  ^ys'  kbar, 

o  Mm  B.  nuiMrANOB  Aim  emmmATttm  taxbs. 

Dme  are  no  inheritance  or  corporation  taxes  in 
mnnicipaltieB. 

E.  BUSINESS  TAXES,  LICENSES,  AND  FKK8. 

Cities  in  general  have  power  to  raise  revenue  by 
levying  an  occupation  tax  or  hcense  on  any  corpora- 
tion or  business  within  the  limits  of  the  city.  All 
sdsttt^  and  fitermry  lectures  and  entertainments,  as 
wen  as  oonoerts  given  by  oitiieni  of  dty,  are  to  b« 
exempt  from  such  taxation. 

FawnbiDken-metrapolitaa  cities,  $100  per  ywr;  oHmt  dtita, 

$50  per  year.   Liquors— in  cities  over  10,000,  not  leas  than  f^W 
per  year;  in  cities  under  10,000,  not  lees  than  $500  per  year. 


TAXATION  AND  REVENUE  SYSTEMS— NEVADA. 


US 


Scaiooi*  RnTsmnM. 

The  state  common  school  fund,  consisting  of  the 
proceeds  of  the  sale  of  sdiool  lands  and  fines  and  for- 
feitures, etc.,  is  increased  by  an  annual  levy  of  from 
one-half  mill  to  mills  on  each  $1  of  valuation,  and 
distributed  to  tlie  counties  in  proportion  to  the  num- 
ber of  scholars.  All  license  moneys  of  the  counties, 
cities,  and  TiUages  are  to  be  applied  to  the  siipp<Hrt  of 
the  cfumnon  schoob. 

The  county  commissioners  levy  on  the  property  of 
school  districts  a  tax  not  to  exceed  25  mills. 

ummuLTmK  amonno  Mvamja  laws:  1918. 

TipwBi  companies  shall  piqr  hito  tiba  state  toeawuy  on  «r  beioie 

the  Ist  day  of  November  of  each  year,  an  annual  occupation  tax  fee 
which  shall  be  equal  to  2  per  centum  upon  its  gross  earnings  within 
lUistoto. 

Appointment  of  a  commission  of  five  men  specially  qualified  by 
experience  to  study  and  deal  with  the  problems  of  taxation  and  to 
compare  conditions  in  the  state  with  conditions  elsewhere. 

Oorpontians.— Oocupntion  tax:  Capital  stock  wbich  exceeds 
$1,000,  Irat  does  not  exceed  $10,000,  $5;  $10,000  to  $20,000,  $10; 
$20,000  to  $90,000,  $15;  $30,000  to  $40,000,  $20;  $40,000  to  $50,000, 
125;  $50,000  to  $60,000,  $30;  $60,000  to  $70,000,  $35;  $70,000  to 
$80,000,  $40;  $80,000  to  $90,000,  $45;  $90,000  to  $100,000,  $50; 
$100,000  to  $125,000,  $60;  $125,000  to  $150,000,  $70;  $150,000  to 
$175,000,  $80;  $175,000 .to  $200,000,  $90;  $200,000  to  $225,000,  $100; 
tBBiMt  to  tKMOO,  fUO;  fSSMM  to  |$7S,000,  $190;  |27S,000  to 


$300,000,  $130;  $300,000  to  $Si.'r>,(KX),  $140;  $325,000  to  $3->0.()00, 
$150;  $860,000  to  $400,000,  $160;  $400,000  to  $450,000,  $170;  $450,- 
000  to  $500,000,  $100;  $500,000  to  $800,000,  $200;  $000,000  to  $700,- 
000,  $250;  $700,000  fo  $S00,000,  $300;  $800,000  to  $J>00,000,  $350; 
$900,000  to  $1,000,000,  $400;  $1,000,000  to  $10,000,000,  $400  and  $75 
additional  foe  each  millitm  or  fraction  thereof  over  and  above 
$1,000,000;  $10,000,000  to  $15,000,000,  $1,200;  $15,000,000  to 
$20,000,000,  $1,500;  $10,000,000  to  $25,000,000,  $2,000;  $26,000,000 
and  over,  $2,500. 

Holds,  rooming  houses,  apartment  houses,  and  rentummts,  regb* 
tration,  $2  per  annum.    Dentists,  $1  per  annum. 

Billiard  aud  pool  tables,  for  first  three  tables,  $10;  for  each  addt> 
tional  table,  $5. 

Tbe  state  may  levy  ior  badges  one-fifth  milL 

CompanieH  loanin{»  money  at  more  than  10  per  cent  interest  are 
to  pay  an  annual  license  fee  of  $100.  A  university  building  fund 
was  establiBiied  and  a  tax  of  f  of  1  wSSL  lot  this  purpose  was  levied 
for  six  years. 

Counties  were  authorized  to  levy  a  tax  not  to  exceed  2  mills  to 
establish  or  assiBt  in  establiahing  county  pabBc  U^efitme  systems. 
County  boards  were  authorised  to  levy  a  tax  not  to  eoeoeed  &  milli 
for  the  erectioa  of  court  houses  or  jail?. 

In  cities  of  fmrn  40,000  to  100,000  population  the  council  was 
autiioiised  to  levy  a  dog  tax,  and  aim  a  tax  not  to  exceed  5  mills 
for  public  grounds  and  park  purposes. 

The  limit  of  the  school  district  levy  was  ndaed  faom  25  to  35  mills, 
and  they  were  also  autbcxiied  to  levy  a  tax  not  to  exceed  10  miUi 
for  school  buildingB. 

Innpection  of  nursery  Rtork  was  provided  for  with  fees  ranging 
from  $5  to  $20;  also  inspection  of  oils  with  fees  of  from  10  cents  to 
25  cents  per  band.  OoUtrtonsnwnnlMNMBpay  alioanseof  $6. 


NEVADA. 


Nevada  deriTos  its  lefenue  mainfy  from  the  gmnral 
poperty  tax.  There  is  in  addition  a  poll  tax  for  the 
maintenance  and  repair  of  the  pubUchii^wajni.  There 

IS  no  inheritance  tax.  The  counties  have  an  extensive 
qpstem  of  license  taxes  on  brokere,  bankers,  merchants, 
liquor  dealers,  sheep  raising,  and  various  lines  of  busi- 
ness and  amusements.  The  state  also  imposes  a  hcense 
on  liquor  desloBi,  and  receives  a  portion  <si  the  fioense 
receipts  from  houses  of  amnBement  and  spsiring 
matches.  Municipalities  are  empowered  to  exact 
HoiMos  frmn  aU  lines  of  businem,  trade,  and  pfofessions. 

coifMiitonQKAi*  fwyvaapmi. 
Aanau  x. 

Sbc.  1.  The  legislature  shall  provide  by  law  for  a  uniform  and 
equal  rate  of  assessment  and  taxation,  and  shall  presc  ribe  such  regu- 
lations as  shall  secure  a  just  valuation  for  taxation  of  all  property, 
real,  pensani,  and  poswwry,  except  mites  and  mtning  duaw, 
when  not  patented,  the  proceeds  alone  of  which  shall  be  assOMd 
and  taxed,  and  when  patented,  each  patontol  mine  shall  be  as- 
■eaBedatnotle«tiian$500,  except  when  $100  in  labor  has  been  ac- 
tually performed  on  such  patented  mine  during  the  year,  in  addi- 
tion to  the  tax  upon  the  net  proceeds,  and  excepting  also  such 
prop^y  as  may  be  exempted  by  law  for  municipal,  educational, 

Aancaa  tz. 

SacLTbtfiaeal  ymt  Jnll  ee—iBPceonflw  lat  day  of  Jjarowry 
hi  each  year. 

'  This  compilation  is  derived  mainly  from  the  iolkMihm  warees: 
Beviaed  Liwa  of  Nevada,  1012— annotMed. 
8tat«t«B  of  Hcvnda,  lOlS. 


Sno.  2.  The  legislatare  shall  provide  by  law  for  an  annnnl  tuc  aofl- 

cient  to  defray  the  estimated  expenses  of  the  stale  for  oa<  h  fiscal 
year,  and  whenever  the  expenses  of  any  year  shall  exceed  the  in- 
come, the  le^abtxae  AM  provide  for  levying  a  tax  aoffldent,  widi 
other  souroea  of  income,  to  pay  the  deficiency,  as  well  tito  eili- 
uMttedei^eatMi^eftBieh  cawing  year  or  two  ysaw. 

ASnCU  XL 

Sbc.  6.  The  legislature  shall  provide  a  special  tKK,  wfudbi  shall  not 
exceed  2  mills  on  the  dollar  of  all  taxable  property  in  the  state,  in 
addition  to  the  other  means  provided  for  the  support  and  mainte- 
nance «f  llie  state  vnivnnity  and  conumon  sdioda. 

ABfKu  vm. 

Sao.  2.  AU  leal  property  and  posMmy  liilrtB  to  tibe  MM,  M  wnll 

as  personal  property  in  this  state  belonging  to  < orpdrations  aofwex^ 
isting  or  hereafter  created,  shall  be  subject  to  taxation  the  same  as 
property  of  individuals:  Provided,  That  the  property  of  corporation* 
formed  for  municipal,  chaiiteble,  religioaa,  or  educational  pnrpoaea 
may  be  ownqited  by  law. 

ABSWU  n. 

Sec.  7.  The  l^islature  shall  pro\-i(le  by  law  for  the  payment  of  an 
annual  poll  tax  of  not  less  than  $2  nor  exi-eeding  $4  from  eacb  male 
pennm  ndUent  in  tiie  state  between  the  ages  of  21  aad  00  yean  (viip 
dviHaed  American  Indians  excepted),  to  be  expended  lor  tbe  nMhl^ 
teoaaoe  and  betlenMnt  ol  the  public  mnda. 

OFflOBSS. 

Hie  oflieen  most  dmetly  comsemed  villi  taamtion 
are: 

(1)  Coimty  assessor,  olef  ted  every  two  years. 

(2)  County  recorder,  elected  every  two  years,  who  is  ex  officio 
county  audHor. 


TAXATION  AND  BEVENUE  8YSTEM&-NE\'ADA. 


(1)  €iMBl7  traiaurar,  elected  everj-  two  years,  who  is  ex  officio  tax 
ooOeclar. 

(4)  County  commiaaioners  elected  for  four  youe. 
(ft)  County  board  ci  equalintioa,  composed  ol  the  cotiBtj  coamue- 
iiiMM  «f  eack.  cwm^y  and  tlw  comity  thA. 

ff r^Ziirlm''  ^'"'^  oilcb  caHactor  •oi 

(1)  Stale  licenwaod  bnUion  tax  agent,  appointed  by  the  governor. 

(8)  State  board  of  reveniw,  fnwiiitti^'  of  the  govifBor,  alMo 
ooaqitrollpr,  ami  attorney  fjeneral. 

(9)  The  state  board  of  asBeesorB,  composed  of  the  county  immhb, 
mllmtmm,  mmml^  ifUi  thotlBte  vevoniie  bewdst  the  state  capitol. 

^ScAVB  IlKvxirusa. 

1.  Jfaa«— 

«.  Tk4  ptoftr§9  wmIii«  and  tmrnfL—m  pn^y 
<if  mmj  lind  and  nature  witlim  tliis  stste,  fliiiOi|il  fHl 
ixempted  by  law,  is  subject  to  tayalioii. 

U)  Real  eitate  includes  aU  houses,  buildings,  fences,  ditches, 
nilnada,  ixSL  tmOm  and  bridges,  and  other  structures,  eroctiiHis, 
aai  inpoNiiMilB  Mied  upwi  muj  Irad,  wMmc  iKk  land  be 
pri\-ate  or  public  property,  and  th»  wmwnUp  oi^  cidai  t%  IT  pes- 
nawm  of  any  lan<la  in  the  state. 

PI  Itoonal  property  includes  all  chattels;  money  on  hand,  on 

deposit,  or  at  interast;  iolv«Bl  dcMa  whoa  iho  aMimt  «nweda  the 

SUM  cfaaractw  of  indebtedness  of  the  party  assessed ;  all  locomotives, 
mm,  and  rolling  stock  used  in  operating  any  raiboad  within  the 
Urta;  al  ciiiii  Wipbyied  ia  tiado  aad  ce—w;  the  <apital  stock 
«f  all  coqpoiations,  except  the  capital  sto<-k  of  ooqMcatioos  organized 
fcr  aiabig  pmposes;  and  aU  pnqEwity  no*  iadadwl  la  tho  tarn 
**nal  MlHia**' 

ffl  gaMgtioaa  in  additioa  to  pabMe  |»opiity  aia:  UaiMiiaBted 

'^^RS^****^  ^®  proceeds  of  mines;  churches 

:Wm  NlHagi  and  lor  religious  wtuahip,  with  their  fuinituie  and 
HiiilMiiila;  pnperty  ef  Hw  Mmim^  Odd  Moai^  aad  udkr 

charitable  organizations  or  benevolent  aiiciliiai|(|,|i|OvOMh  jafcMc 
free  ccfneteries;  inoperty  up  to  91,000  of  widows  and  orphans  who 

STiwitoi  W  JwilS    IfSiMnpL^         Young  Men's  Chris- 

h^AmmmiinL'-'l%»  aeMannont  made  1^  tlie  eoonty 
wmmmmU  the  basis  of  taxation  lor  8tat%  eoontj,  dty, 
toiwii,  school,  road,  and  oUiot  taxing  districts.  All 
pnaons  are  required  to  make  statements  under  oath 
if  the  items  of  real  estate  and  personal  property  in 
tiMr  pumiiiiMiii  sobjeet  to  taxation.  The  assessor  de- 
tanniiMa  tiM  true  earii  value  which  ia  conatrued  to 
Mil  the  amfNuit  at  idii<<iM^  wuuid  be 
laiHi  in  payment  of  a  just  d4|||||l  from  a  iolvint 
debtor.  Penalties  for  neglect  orTefusal  to  make  the 
■tatement  are  the  loss  of  rights  before  the  board  of 
•qualization  and  a  fine  of  |10  to  $500,  or  imprison- 
■mbI  not  to  eaaseed  3  montiia,  or  bothj  and  for  making 
•  Mm  1Sak,m^hm  than  1  and  not  men  than  14  yean' 
hapimiiiiMil 

The  aaBessmoat  does  not  seem  to  leler  to  one  ]iar- 
ticular  date,  but  is  to  be  made  between  the  first  Mon- 
day in  March,  the  date  of  levy  of  taxes,  and  the  first 
M^day  in  September,  and  refers  to  the  lime  when 

^TBlm^KmiBiA  aepstialiad  aiaie^HaaMsnd  quartorly  as  per- 


From  the  gross  yield  of  ail  ores,  tailings,  borax,  soda,  or  mineral 
beatiag  material  there  is  to  be  deducted  the  actual  coet  of  extracting 
th«  ore  fton  the  rniae,  the  ooat  of  trnMportstha  to  the  place  «f 
reduction,  and  thearttial  coatof  roduction  or  sale,  and  the  remainder 
or  net  proceeds  is  assessed  and  taxed  at  the  same  rate  ad  vaha«a  ai 
other  pnpetty  is  aasd. 

Patented  mines  are  seeeHed  by  tha  eaeaiy  MHeam  p>ffYided 
in  Article  X  of  the  constitution. 

mieaetof  March  13, 1903,  provides  that  the  assettorsof  the  several 
ooaatieaihsD  meet  at  the  capilol  aad  ealiblUk  a 'vahiatfaa  thRN«b. 
3ut  the  state  of  all  raihwads  and  roUing  stock,  telegraph  and  tele- 
phone  lines,  electric  light  and  power  lines,  of  all  cattle  and  sheep, 
■ad  otiier  Uada  of  property  whidi  can  be  valued  and  »eeeed  more 
— Mw'ly  by  the  assessors  acting  coUectiTBly. 

iMented  land  and  land  held  under  aaysteli  luideoalMlaie 
aanseed  lor  Bot  leas  than  91.25  per  acre. 

AU  haalts  are  taxod  oa  thdr  nel  eaMe,  aad  Ike  Am  of  stock 

less  the  valoe  of  the  real  estate  are  assessed  to  As  ovaen  in  the 

county  or  city  atee  the  bank  is  located.  The  haft  nne  the  tax 
oa  the  ahaies  of  stock. 

All  the  property  of  every  bank  ia  iHdeh  ao  ■hnea  ol  slodc  haw 

been  issued  is  assessed  to  it  in  the  MM  SMMtt  atelier  |MM|l|fiB 

assemed  to  the  owners  thereof. 

No  bank  issuing  stock  is  aaseeaed  apoa  ote  property  thaa  ita 
real  estate  and  no  stockholder  in  such  bank  is  asseeeed  on  "inreat 
of  his  property  interest  therein,  except  for  his  share  of  stock . 

The  Amm  of  stock  or  boada  Jmuud  by  any  domestic  corporation 
are  not  taxed  by  the  state  when  the  same  are  held  by  nomwideata 

A  mtvtgBge,  deed  of  trust,  contract,  or  other  obligation  given  to 
eecme  a  debt,  for  purpose  of  assessment,  is  treated  as  an  interest  in 
the  property  afbctsd  thereby,  eioept  as  to  aife«ad  sad  otkar  qoed 
public  corporations.  The  property  affected  by  such  mortgage,  etc., 
less  the  value  of  such  security,  is  assessed  to  the  owner  of  the  prop^ 
erty,  aad  Oie  taloe  of  Ike  nemity  is  assessed  to  the  owner  thereof, 
m  the  county,  city,  or  district  in  which  the  property  is  situated. 

For  the  purpose  of  assessment  of  the  property  and  franrhij^s  of 
any  express  company  the  cash  value  thereof  is  to  be  not  less  than 

thehifestamountonwhicktkaBstprettcfliMeowpoayforthecal- 
eadar  year  previous  to  the  assessment  will  pay  interest  or  dividends 
at^iateof  Spercentperannum.  The  net  profit  is  the  difference 
between  average  frai  eaaeil  earnings  per  mile  on  the  mileage 
opemtod  ia  the  state  oa  loeil  and  throi^  business  and  tte  aee> 
emery  annual  aven^  eipwae  imi  eiBs  tin  wch  MiteMK»emaed  fai 
theetato.  '  ' 

The  awernmeat  of  laOioad  property  is  made  oe  a  ndlsiy  beris, 
and  apportioned  accordingly  to  the  various  counties,  except  in  the 
event  that  any  portion  of  the  roUijqg  stock  or  personal  property  of  a 
mihoad  eompeegr  opented  whoOy  wiihia  the  state  shaU  not  be 
^  used  in  an  the  eeaatfei  through  or  into  which  such  raihtMd  rune, 
P«**«  «f  raid  rolling  stock  or  personal  property  shall  be 
aaessed  oaly  ia  the  ooonty  or  counties  where  used  or  employed. 

c  J'giwliirti'n>«--The  county  board  of  equalizsr- 
IMA  equiluM  be»weeu  kOMtu^  and  may  ooneot 
any  rahiation,  but  no  reduction  is  to  be  whm 
the  complainant  lefaeed  to  make  his  list  under  oath. 
The  equatization  ia  made  aft«  the  tfaiid  Mioadij  «f 
September. 

There  is  no  state  board  of  equalization,  but  the 
•■■WiOii  of  the  eeveral  counties  are  required 
to  meet  at  the  eapttol  to  ealaUidi  tinoughout  tha 
state  a  unlfmiii  Tatoatioa  of  iB  ehuMa  ol  jiinintj. 

2.  Rate — 

The  rate  of  state  tax  is  fixwl  by  thakgUatora,  wfaidi 

convenes  biennially. 

A  rate  of  60  cents  on  each  $100  of  taxable  property 
wia  fiand  by  statute  for  tha  yawr  1912  and  apportioned 


TAXATION  AND  REVENUE  SYSTEMS— NEVADA. 


145 


aa  follows:  39.6  cents  to  general  fund;  3  cents  to  terri- 
torial interest  fund;  3  cents  to  state  interest  and  sink- 
ing fund;  6  cents  to  general  school  fund;  5  cents  to 
contingent  fund;  1  mill  to  university  contingent  fund, 
1905,  No.  1;  3  mills  to  university  contingent  fund, 
1905,  No.  2;  3  oeiitB  to  state  pneon intenat  and  sink- 
ing  fund. 
3.  OoUedion — 

Property  taxes  are  collected  by  the  county  treasurer, 
except  that  taxes  on  personal  property  not  secured  by 
real  estate  and  taxes  on  the  proceeds  of  mines  are 
collected  at  the  time  of  making  the  assessment  by  the 
aflMBBOr,  "who  may  eoiosob  audi  collection  by  eeisure 
and  aale  ai  pubib  auction.  Taxes  on  realty  and  on 
personalty  secured  by  real  estate  are  delinquent  on  the 
first  Monday  in  December,  and  10  per  cent  penalty  is 
then  added  and  collection  is  enforced  by  sale,  or  by 
suit  in  case  the  taxes  exceed  $300.  Judgment  is  to 
be  entered  for  25  per  cent  in  addition  to  tiie  tax  and  a 
penalty  of  10  per  cent  Baal  eatate  ia  aubjeot  to  Hen 
t»  taaoBB  doe  tiiereon  and  lor  taxes  on  the  owner'a 
personal  property.  Taxea  on  real  and  personal  prop- 
erty may  be  paid  in  semiannual  instalments,  one-half 
by  the  first  Monday  in  December  and  the  remaining 
half  prior  to  the  first  Monday  in  June.  But  if  the  first 
half  is  not  paid  by  the  first  Monday  in  Deconber,  the 
irtiflle  tax  ia  due  and  the  penalty  of  10  per  cent  is 
added.  When  the  aasessor  of  any  county  assesses  per- 
sonal property  unsecured  by  real  estate,  he  immedi- 
ately coUects  the  taxes  on  such  property;  and  in  case 
of  a  reduction  being  made  by  the  board  of  equaliza- 
tion the  taxpayer  is  entitled  to  a  refund  of  the  excess 
paid. 

Each  male  resident  of  the  state  over  21  and  under 
80  years  of  age  (uncivilized  Amarican  Indians  ex- 
oflpled)  and  not  by  Uiw  emapi  ia  requned  to  pay  an 
annual  poll  tax  of  $3  for  the  mamtenaiioa  and  beiCer- 
ment  of  the  pubHc  roads. 

The  county  assessor  is  ex  ofiicio  poll  tax  collector. 
He  may  enforce  collection  by  seizure  of  personal  prop- 
erty and  may  sell  on  one  hour's  notice,  or  wages  may 
be  gamkdieed  and  employers  held  responsiUe. 

0.  THB  INHERXTANOE  TAX. 

Theie  ia  no  inharitanea  tax. 

D.  cobfobahon:  taxes. 

The  property  of  corporations  is  subject  to  taxation 
tha  aaine  aaihat  of  individuab. 

K.  BUaUIMS  TAXB8,  LKmnHIa,  MXD  ISM. 

Tiiiiaiii  (I  companioB. — Fire,  life,  coopmtive  iaaaance  associa- 
tioa  or  mateal  boadit  sodetgr,  and  scddeat,  aaansUy,  $100;  casu- 
illarai^iBsly.aaaailljr.iao.  (fiaw  sad  giailHii  le  be  paid  to 


state  school  fund.  Licenses  and  fees  to  be  collected  by  the  comp- 
troller and  paid  to  the  state  general  fund.)  Liquor  dealers,  who  sell 
in  less  qusnthMB  limi  5  gdkniB,  ^  per  aanttm;retaU  drag  store, 
in  leas  quaatitieB  than  5  gallons,  $12  per  annum;  Wholaale  liquor 
dealer  in  excess  of  5  gallons,  $100  per  annum. 

Foreign  building  and  loan  societies  pay  to  state  inmnace  ooia- 
Binioaer  aa  aaaasl  liceMe  iee  of  $100. 

Fee  for  filing  cerlifiratc  of  incorporation,  $5;  appointment  of 
agent,  certificate,  $5;  trade-marks,  filing,  $5;  commiieion,  notaries 
public,  $10;  great  seal,  15.  (These  fees  are  to  be  paid  into  the 
library  fund.)  CJorporations — filing  certificate  or  articles  of  incor- 
poration, increase  of  capital  etock,  comiolidation  or  merger,  10 
cents  per  $1,000  capital  stock,  in  no  case  less  than  $10;  extension 
or  renonral  of  ooiporsto  existence,  one-half  the  ordinal  amount; 
dissolution,  changes,  amended  articles,  decrease  of  capital  stock, 
increase  or  decrease  of  par  value  of  shares,  $10;  filing  list  of  oiliceis 
and  diredxxB  or  trostoes  and  aaaae  ci  agent,  fl;  filing  diaitflr  aad 
statement  of  foreign  corporation  and  issuing  certificate  of  authority 
to  transact  businesB,  $10;  certification  of  laws,  $2;  all  other  certifi- 
cates, $5. 

For^  life  insnnBice  camp—ins  pay  to  ooiiqptwlkraieeeI  |6  ipr 

filing  power  of  attorney  for  agent. 
Physician — applicatbu  to  practice,  $25. 
Dentist  oTammstiop,  $25;  lioeose,  $2. 

Pharmacy— application  for  authority  to  practice,  $5;  license,  $10. 
EmbalmerH  examinitioa  foe,  not  to  exceed  $10;  renewal  of 
license,  $2. 

Bar— ezamiaatioa  aad  Uoanse,  fZS  (lor  benefit  of  rtata  lihiary 

fund). 

The  state  engineer  ooUecIa  fees  ranging  from  bO  cents  to  $25  for 
services  performed  in  coaaectioB       water  rigjits  ol  the  state. 

License  to  practice  optometry,  $10. 

Banks. — Annual  license — capitalization  of  $25,000  or  less,  $100; 
$25,000  to  $100,000,  $150;  $100,000  to  $200,000,  $275;  $200,000 
to  1500,000. 9m;  tmjm  or  over,  |SOII(to  pay  eipeaMa  of  Mc 

9,  THB  INOOME  TAX. 

Thm  is  no  iaaoine  taJr  hi  Nevada. 

OoDimr  Reybnubs. 
4*  annul.  vmofBmitt  tjuob. 

1.  Bate— 

Tha  pioperty  indnded  and  the  aaaeeamant  and 
equahaation  theiaof  aie  the  aama  for  county  tajcea  aa 
for  state. 

2.  Rate— 

Begiimiiig  in  1905  there  was  placed  in  effect  a  law 
designed  to  bring  about  a  reduction  of  the  limit  of 
tax  levy  by  tha  eoontias  for  purposea  other  than  the 
payment  of  internet  and  the  mainliaiianae  of  the  aoon^ 
sinking  fund. 

This  law  provided  for  an  annual  reduction  of  the 
tax  limit  in  counties  having  a  tax  levy  in  1 904  of  less 
than  $1.50  on  the  $100  assessed  valuation,  at  the  rate 
of  2i  cents  on  the  $100  imtil  such  limit  reaches  70  cents 
on  the  $100,  which  abaU  be  the  pennaneat  limii. 

In  counties  idme  iSkm  tax  levy  for  1904  eoBoeeded 
$1.50  on  the  $100  ctf  assessed  valuation,  the  rate  was 
to  be  reduced,  annually,  at  the  rate  of  5  cents  on  the 
$100  until  it  leaches  $1.50  on  the  $100,  alter  whiob 


TAXATION  AMD  lEVENUE  SYSTEMS-HEVADA. 


the  rednctioii  aliall  be  the  mtm  as  in  the  praeeding 
Paragraph. 

This  law  was  modified  by  the  set  of  March  1,  1911, 
which  pnmdes  Hiat: 

b  iM  coontieB  nhose  tiz  mle*'  lor  eoan^  pmpmm 
for  Ihe  yeer  1910,  exclunre  «yf  tax  to  pegr  the  interest 
•ad  meiiitaiii  the  sinking  fund  of  the  bonded  indebt- 
edness of  such  counties,  did  not  exceed  SI. 05  on  each 
f  100  of  assessed  valuation,  it  shall  be  lawful  for  the 
lioard  of  county  commissioners  of  such  counties  to  fix 
tlie  ttam.  nito  for  such  county  purpoees  lor  the  year 
Itll  at  not  eimeiliiiK  tlM  on  each  $100  of  asiMMd 
valualion,  and  smk  board  of  ooantj  eoauiiinioiiers 
flhall  thereafter,  during  each  subsequent  year,  fix  such 
rate  at  a  sum  not  to  eoBoeed  $1^  on  each  f  100  of 
assessed  valuation. 
3.  C^iOeeiion — 

Same  as  for  state  tans. 

'OiiainMiiit9aeolleeled.&«iai]MraonaI  property  tiac, 
pell  tax,  and  the  tax  on  the  proceeds  of  mines  by  the 
several  county  assessors,  there  is  reserved  and  paid 
into  the  count v  troasurv,  for  the  benefit  of  the  jren- 
end  fund  of  their  respective  counties,  by  said  county 
aMSBOBSy  the  folloiring  peroentageoommissions :  First, 
on  tie  i^osa  anuNBit  of  coQeetaoiis  frem  psnonal 
ppopvlgr  tux,  six  pw  cant;  seeond,  htm  poQ^tax,  10 

JpMflMP''  4BM|lliiMtb''  ^lltalDt^dl^  ilSlNKMBflki  jjpB^EMDNfeCMdllB  ^of^'  IDBKDDMBiBiji     jjlpNttP  ''CMiiDK^^lKs 

B.  'WmJL  TAXXS. 

The  entire  revenue  derived  from  the  poD  tax  less 
eonmission  goes  to  the  county  for  the  maintenance  ol 
the  load  districts  in  the  county  where  collected. 

power  to  the  inhabitants  of  any  county,  pay  a  franchise  tSX  of  Spar 
cent  ol  the  net  pctAta  made  by  serving  such  inhabitants. 

Pidifie  Mfi^  cofpaatMiH  pay  a  haacAdM'  tax  'of  S  pw  eiut  of 
aan  pwfits  to  Hw  conBtf  luMmw  whiwia  lacaiid,.  IngHisliBsllt 

lis  county  requires  tie  lull»eill|'MeMMe  tuns:  Billiard  tabke, 
'paifc,  16  per  qvailer;  henriSaftHttft  'pMe,.  eadit  ^flipsr  qaaMw; 
theater— for  less  than  oneoMMtfa,  |5  per  day;  for  one  month,  $20;  for 
three  mcmths,  940;  for  oneyMV,  175  (aune  fees  for  exhibitions  ot  opera 
areoae«trifl«en).  CSreas,  emmm,  f»pwetyWtinB; 
wire  dancers  and  other  exliibitiaa%  fMI  per  day;  pawnbroken,  per 
qoailar,  flOO;  intelligence  office,  per  ^sartv,  916;  broiBaB  and  mn^ 
iagt  iiais— first  class,  bttstnesB  t280yMa  pvqoiflw 
tor;  secoad  cImb,  buaineas  f20i,0B8  pw  ^psdar,  $80  per  qauter; 
thild  clas?,  business  $100,000  per  quarter.  $50  per  quarter;  fourth 
^Mi^  bosineeB  $50,000  par  quarter,  $30  per  quarter;  filth  class,  bud- 
— iliMltsa  Wi>,lliMlip<iii  miwliii,  faPpwrquMtor  (wpawito  Tkmm  far 
sadi  i^lahliwhment  in  the  county).  BanluM  fiial  «lMii,  180(1,000 
pur  laOO  per  montit;  second  class,  $300,000  p«r  month, 

tin  pMP  aHMdli;  Md  daa,  9200,000  per  month,  $100  per  month; 
iMUtt  dM,  $100,000  per  aMwOi,  97i  per  mouth;  iflh  dM,  960,000 
peraiaath,  $50  per  month;  sixth  class,  $25,000  per  month,  $25  per 
■■aii^ainmnth  claM,  leai  than  $25,000  per  month,  $12  per  month. 


Oommon  carrier  engaged  in  tranf«mif  ting  gold  dust  or  Imllinn,  quar- 
teriy,  $150.  Merchants  who  deal  in  goods,  wares,  or  merchandise, 
wines,  and  MIM  Kqfoon,  except  wiaaaaad  dMlM  liqa^ 
duced  from  agricultural  pmduri?  of  the  state,  when  sold  by  the  pro- 
ducer, pay  quarterly  license  fees  as  follows:  First  class,  avenge 
nnatlily  alee  9100,000,  950;  second  chn,  aTen«e  moii^  aks 
975,000,  937.50;  third  ctaas,  average  monthly  sales  $50,000,  $29; 
fourth  class,  average  monthly  siilos  ftO.OOO,  $20;  fifth  class,  average 
monthly  sales  $30,000,  $15;  sixth  class,  average  monthly  sates 
$20,000.  910;  sBKMth  clMB,  avenge  mtmHUj  mIb*  910,000,  $7  JO; 
eighth  class,  average  monthly  sales  $5,000,  $5;  ninth  class,  average 
monthly  sales  $1,000,  $3.75;  tenth  class,  average  monthly  sales  less 
tiiaa  91,99%  99.80.  liqwirdealen,  irbonllfailMiqaHititieathaB 
1  quart,  $10  per  month  (one-half  of  such  license  moneys  coUaded 
within  corporate  limit  is  to  be  paid  into  the  city  treasury);  liquor 
dealers,  who  sell  in  less  quantities  t  ban  1  quart,  1  mile  outside  of  city 
limits,  $15  per  qvaiter.  Tvnnm,  hotds,  iaafcaepan,  wmttrnm^ 
public  boarding  houses,  eating  stands,  and  all  public  lodging  houses 
are  licensed  as  follows:  Fint  class,  $3,000  per  month  business,  $46 
per  qvartar;  Meood  dMi^  91,909  per  aMBtih  hvineai,  915  per  qnar^ 
ter;  third  t^tm,  kss  than  $1,000  per  month  business,  $7.50  per  quar- 
ter. Peddlen  and  auctiooeen,  par  mooth,  $10;  peddlers,  wagon 
Boense,  per  month,  $25;  hoOM  of  amwement,  per  quarter,  $500; 
(three-fourths  of  such  money  collected  is  paid  into  the  county  aad 
one-fourth  into  the  state  treasury).  ToU  roads  and  bridges  pay 
quarterly  2  per  cent  of  their  gross  proceeds  on  a  mileage  basis. 
BonBee  brokw,  qiiitwlj  Uoeeee,  9U»  MaMaat  mmdbmtB  aad 
traders,  monthly,  $300;  cigarettes  or  cigarette  paper,  quarterly,  $15. 
Autamobiles  for  hire  or  rent,  $2.60  a  month;  (pairing  match,  each 
eidriWtiBB,  91,000  (one^endi  cf  wtA  Vemm  noney  duJl  be  pidd 
hilo  county  and  nine-tenths  into  tiM  itiito  treasury);  fishing  and 
hunting — ^bona  fide  resident,  $1  a  year;  citizen  of  the  United  States 
but  not  bona  fide  resident  of  state,  $10  a  year;  not  a  citizen  of  the 

United  8liaM,9»  a  TMT. 

Private  fidi  hatchery  license  fee,  $10;  dealers  in  fish,  etc.,  taken 
from  such  hatcbeiy,  92.50;  funds  to  go  to  credit  of  game  and  fish 

Sheep  raising — first  class,  5,000  sheep  or  over,  $250  per  annum; 
every  additional  1,000,  950  per  annum;  second  class,  4,000  and  less 
than 5,000  sheep,  9200  per  annum;  third  class,  3,000  and  lees  than 
4,000  dieep,  9199p«  annum;  fourth  class,  2,000  and  less  than  3,009 
sheep,  $100  per  annum;  fifth  class,  1,500  and  less  than  2,000  sheep, 
975  per  annum;  sixth  class,  1,000  and  less  than  1,500  sheep,  960  per 
anHMw;  setvaitt  cImi^  thaa  1,999  dncp,  999  pep  aaaHWi. 
Provisions  do  not  apply  to  persons  who  bold  land  equal  to  1  acre 
lor  three  sheep,  other  than  by  lease.  The  sheriff  is  ex  ofiSdo  col- 
lector of  licensee  in  his  county  and  recaiva  aa  oommisdon — on 
«aeh  business  licana^  9  par  cant;  on  each  dMap  HenHb  99  par 
cent,  and  $2,  fee  from  person  procuring  license. 

Stationary  engineera  pay  a  license  fee  of  $5  to  the  county 

Every  boikorably  discharged  soldier,  sailor,  or  marine  of  the 
Umtad  States,  resident  of  the  state,  and  a  veteran  of  the  Civil  War, 
baa  a  |%^t  to  peddle,  hawk,  vend,  and  aaU  bia  own  goods,  and  to 

Municipal  Rbysnuss. 

A.  WUKMBMt  PSOnBIT  TAZM. 

1*  Btt9§  " 

The  fWfmtf  indnded  and  tha  iimoinniiit  and 
eqvaliaatioii  thereof  are  the  same  for  town  and  dty 

purposes  aa  for  atate  taantion. 

2.  Rate— 

The  city  council  of  an  incori)orated  city  may  levy 
annually  a  tax  not  exceeding  3  per  cent  upon  the 


TAXATION  AND  REVENUE  SYSTEMS— NEVADA. 


innmnod  ralue  of  all  real  and  peraonal  property  within 
isha  city  made  taacaUe  by  law. 

3.  OdOeeUot^ 
Ckdlecticm  of  municipal  taxes  is  the  same  as  for  state. 

B  AMD  D.  POLL  Alll»  OOBPOBATtON  TAXB8. 

There  are  no  municipal  poll  or  special  corporation 

taxes. 

Cknpomtions,  etc.,  engaged  in  furnishing  electric  light,  heat,  or 
power  to  the  inhabitants  <rf  any  town  or  city,  pay  a  baadhise  tax 
af  9  par  eaot  of  tiMMt  pcoflla  aiade  by  aerring  anch  iahabitantB. 

E.  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

The  city  ceaacH  has  power  to  fix  and  impose  a  license  tax  in 
towns  and  citiea  on  the  various  lines  of  business  and  amusements 
conducted  in  the  municipality  and  to  levy  a  tax  on  dogs. 

One-half  of  the  license  moneys  collected  on  county  licenses  for 
the  retail  of  liquors  in  less  quantities  than  1  quart  goes  to  the 
municipality  where  the  saloon  is  located. 

801001.  RmwinH. 

The  state  school  fond  ia  composed  of  the  proceeds  of 
the  sale  of  sdiool  lands,  all  fines  collected  under  the 
penal  laws  of  the  state,  2  percent  of  the  gross  plpceeds 
of  all  toll  roads  and  bridges,  and  all  escheats.  The 
interest  of  tliis  fund  is  divided  semiannually  among 
the  several  counties  in  proportion  to  the  number  of 
school  children. 

The  board  of  county  commissionerB  is  to  lery  a 
county  school  tax  of  noi  mora  than  fiO  conto  nor  leas 
than  20  cents  on  each  $100. 

School  districts  may  vote  to  impose  a  tax  for  addi- 
tional school  facilities  when  the  state  and  county 
money  to  which  any  district  is  entitled  is  not  sufficient 
to  maintain  the  school  properly  and  for  a  sufficient 
number  of  months. 

Under  certain  presenbed  oonditioiis  the  board  of 
adbool  trustees  of  any  district  is  authoiiied  to  Ivrj 
a  tax  not  to  exceed  25  cents  on  each  $100. 

The  trustees  may,  upon  proper  vote,  levy  a  tax  not 
to  exceed  25  cents  on  the  $100,  to  supply  free  text- 
books. 

A  provision  was  made  to  increase  the  rate  of  tax  for  state  loan, 
faitereat,  aad  redemption  fond  bom  If  eeota  to  4  centa  ofaaadt  9199 
of  taxable  property,  commencing  January  1, 1916. 

Created  a  state  tax  comnussion  composed  of  three  members.  The 
first  associate  commissioner  of  the  railroad  commission  shall  be 
chaiiman,  aad  the  other  two  shall  be  appointed  by  the  governor. 
After  the  year  1919  aach  aacoaadii«  oemittiMaBar  ahaU  hold  oAoe 
for  four  years. 

AboMdiad  Am  oOee  of  atate  Kcenaa  aad  bollidB  tax  agoit. 

Inheritance  tax. — ^When  the  property  or  interest  therein  or  in- 
come therefrom  «o  passed  or  transferred  exceeds  in  value  the  exemp- 
tion hereinafter  specified  and  shall  not  exceed  in  value  the  sum  of 
919,999,  tiie  tax  hereby  imposed  shall  be:  (1)  Where  the  person  or 
jpunas  <a9Mid1aaair  haaaficial  intarat  hi  sm^  piopettiy  ifaall  be 


147 

husband,  wife,  lineal  issue  or  lineal  ancestor  or  adopted  child,  the 
rate  shall  be  1  per  cent  of  the  clear  value  of  such  interest;  (2) 
brother  or  sister,  or  a  descendant  ol  a  brother  or  riatar  of  the  dece- 
dent, a  wife  or  widow  of  a  son,  or  the  husband  of  a  dangliter  of  the 
decedent,  the  rato  nhall  be  2  per  cent;  (^)  brother  or  sister  of  the 
&ther  or  mother,  or  a  desceudint  of  a  brother  or  sister  of  the  father 
or  mother  of  ^decedent,  die  rale  riian  be  3  per  cent;  (4)  brother 
or  sister  of  the  grandfather  or  praiuhnother  or  a  descendant  of  the 
brother  or  sister  of  the  grandfather  or  grandmother  of  the  decedent, 
the  rate  shall  be  4  per  cent;  (5)  any  other  d^ree  of  collateral  con- 
sanguinity than  hereinbefm  stated,  or  a  stnmger  in  blood,  or  a 
l)ody  politic  or  corporate,  the  nite  phall  be  5  per  cent.  The  fore- 
going rates  are,  for  convenience,  termed  "primary  rates. ' '  Upon  all 
in  oxcen  of  929,009  to  960,000,  twice  the  primary  latas;  950,909  to 
9100,000,  three  times  the  primary  $100,000  to  $500,000,  four 
times  the  primary  rates;  over  $500,000,  five  times  the  primary  rates. 

Exemptions  allowed.— Property  of  the  dear  value  of  920,000 
transferred  to  widow  or  a  minor  child  of  the  decedent,  and  $10,000 
to  all  others  in  firpt  pubdivision,  f 10.000  to  all  in  the  pecond, $5,000 
to  ail  in  the  third,  and  none  to  those  iu  the  fourth  and  fifth. 

This  tax  becomea  due  and  payable  at  the  daafli  of  the  decedent; 
if  paid  within  6  months  a  discount  of  5  per  cent  is  allowed,  but  if 
not  paid  at  the  end  of  18  months,  interest  at  the  rate  of  10  per  cent 
is  added  from  the  date  of  accrual. 

The  vsvviHie  ilmfhrtl  from  this  tax  is  apportioned  as  follows: 

Twenty  per  cent  to  the  general  fund  of  the  county  in  which  col- 
lected; 40  per  cent  to  the  state  school  fund,  and  40  per  cent  to  the 
geiieral  fund  of  the  alate. 

The  state  tax  for  1913  aa  fixed  by  thealate  legislature  66  cents, 
distributed  as  follows:  General  fund,  40.1  cents;  sUte  loan  interest 
and  redemption  fund,  1.5  cents;  general  school  fund,  6  cents;  ter> 
ritorial  interest  fund,  2.4  cents;  1915  exposition  fund,  6  cents;  con- 
tingent univanatjr  fnad,  9  riiaitai  Nevada  school  of  iadiiatry  hiad, 
2  cents.  i 

Provision  was  made  for  the  paymwit  of  certain  fees  by  candidates 
or  party  commHteaa  fiUag  t.iatMi.ati)a  af  anarfaatinn,  nagfaiK  ftna 
$10  to  $100. 

Motor  vehicles,  12^  cents  per  hcnaepower;  minimum  rating,  20 
horsepower.  Liquon— retail  dealers  sdhag  ia  <mantitiaa  leas  tkaa 
5  gallons,  $100  per  annum;  retail  drug  stores  in  aaBM  quantity, 
$25  per  annum;  wholesale  dealers,  in  quantities  Ul  excess  of  5 
gallons,  9160  par  annum. 

Optometry. — Examination,  $25;  registration,  $5;  renewal  of 
r^istration  (annually),  $2.   (Funds  for  use  of  the  board.) 

Pharmacy. — ^Examination  and  registiatbn,  $10;  first  reexandna- 
tion,  $5;  second  reexamination,  $3;  aaMtaat,  eiawination  and 
registration,  $5;  annual  registration  fee,  not  to  exceed  $2;  certifi- 
cate in  lieu  of  lost  certificate,  $3.  Permit  to  general  dealers  in 
ruialdMe4B(i>aanaMdidaaa,cle.,aaMHdfaa,9B.  (Ftaadapfd 
into  state  treasury.) 

Stallion  and  jack — examination,  $10;  renewal,  $2. 

Itinerant  vendors,  $10  per  month;  if  wagon  and  one  or  OMire 
ia  used,  $25  per  month.  CSircus,  caravan,  or  menagerie,  $20 
per  exhibition,  not  hereinbefore  enumerated,  $10  per  day.  Sparring 
match,  $100  each  exhibition.  Hunting  and  fishing — bona  fide 
roridonts,  91  a  year;  citfaea  of  the  Uaited  Stataa  not  a  boaa  fide 
resident,  $10  a  year;  not  a  citiaaa  af  the  UaHed  Stataa,  $19  a  yaar; 
for  fishing  (only  good  30  days),  $2. 

For  the  fiscal  years  commencing  January  1, 1913  and  1914,  ad 
valorem  lax  of  2  cents  on  the  $100  is  authoriaed  for  purpoaeal  ealib> 
lishing  a  state  institution  for  delinquent  boys. 

Mortgages,  etc.,  are  deemed  as  an  interest  in  the  property  thereby 
affected,  except  aa  to  raiboad  aad  othar  quasi  public  oorporations, 
and  the  assessmoit  ef  the  prapai^  ia  eoaridered  as  the  aMeaaMit  ef 
such  mortgage,  etc. ;  either  party  may  pay  the  tax. 

The  coimty  commissioners  are  authorized  to  levy  a  tax  not  to 
exceed  1}  per  oaat  in  walaffiwgiaatiBil  taaia  for  tibaliarfltaf  the 
fire,  daptftaiaat. 


lis 


TAXATION  AMI  REVENUE  SYSTEMS-NEW  HAMPSHIRE. 


NEW  HAMPSHIRE.' 


New  Hunpsliire  depends  mainly  wpm  ih»  emnbiiied 
propeiij  and  poll  tax  for  state,  county,  and  municipal 
revenues.  State  and  coimty  taxes  are  apportioned 
to  the  towns,  which  are  held  responsible  for  their 
aaaesament  and  collection,  except  the  taxes  on  railroad, 
mxprnm,  maM.  ear  companies,  and  telegraph  and  tele- 
plMMM  compaiiies,  wliidi  aie  assessed  and  collected  bj 
tiM8tateaiitli€krities.  Iliere  aro  some  spedal  coipora- 
tion  taxes  on  insurance  companies  and  saTinsi  banks, 
and  Hhto  is  an  inbetilaiiee  'lax. 

cxmsnnmoNAL  PBOTismNS. 

Mm.  lt»  Eveiy  member  of  the  community  has  a  right  to  be  pro> 
toclai  Iqr  it  in  tile  enjoyment  of  hia  life,  liberty,  and  property.  He 
%  theniore,  bound  to  oontnlmta  Ms  eliaie  la  ^  mfnm  of  mch 
V**"^  TT-"  *^  imimiil  ■tfiirn.  hImwi  winmiwiji,  ui  m 
efoivmlent. 

An.  28.  Neiaiiaidy,diuge,t«i,iaq)ost,ordntyflhall1>e«alab- 
lished,  kid,  or  levied  without  the  comMnt  of  tlie  peofde  or  thmr 
lepre^ntatives  in  the  IcgisIaUiie,  or  antlioi%  Mired  fram  that 

lK)dy. 

Am.  5.  Full  power  and  anthority  ai»  iMieby  given  and  granted 
tB  tfce  general  court  *  *  *  to  impose  and  levy  proportional 
■ad  mMOoable  useBamoats,  rates,  and  taxes  upon  all  Uie  inhabitants 
«f  a^  wtmdmaM  wUMu  alato,  and  vpon  aU  «tates  witiiin  Hie 
Maw.  *  *  * 

Max.  «.  The  public  charges  of  govemmMit,  or  any  part  thereof, 
wmf  Im  nisKl  by  taxatkm  upon  poUs,  estates,  and  other  classes  of 
piopeity.  indodiog  fianchiaeB  and  the  HaaifBr  or  sncceaAia  of 
pn^peity,  by  will  or  inheritance;  and  there  shall  be  a  valuation 
of  the  estates  within  the  state  taken  anew  (uice  in  every  five  years 
at^laa^ 'aB^  a* 'MiMli  oltaBw  aa^ 'llw  geaeiai  eoitit  4^ 

OFFICKBS. 

He  oflioeiB  most  diroc%  eoneened  with  taxation 
are: 

(1)  Selectmen  of  town?,  three  cbo?en  at  the  annual  meeting. 
AasesBors,  alao  elected  at  town  meeting,  who  constitttte,  with 
^       ' 1 1  III  111  I  t  pnt  finatd  ttr  fliii  ■umiwiihhiI  uf  tatm. 

P)  Town  collectors,  chosen  at  the  annual  town  meeting. 

(4>  City  aaseaaors,  choeen  in  each  waid  a>  aiay  be  preecribed  by 
rfUFeattMacei,  «1m>  lota  a  booid  and  foiiMem  all  dntics  required 
off<a|la>iiMa  and  assesstuB  of  towm. 

HI  **€taaty  convention,"  vhich  conairta  of  tte  finiifMitaliiw 
•f 'Ilia'  liMnit  of  the  coutttieB. 

PI  HMnt^  fwaiMiaaoiB,  ^me  eiecled  iMMoiially. 

(7)  The  state  tax  commission,  consisting  of  three  members 
•fpiMnted  by  the  supreme  court  and  commissioned  by  the  governor. 

(S)  State  baud  of  fieense  coumusBionen,  consisting  of  three 
AiMa  ajtuiaiid  hf  thegiwwar.. 

State  Revexitss. 

A  AMD  B.  OKHKBAI.  FMOiVnTT  ASSk  VQLL  TAXM. 

TIm  state  levy  of  gmml:ptopmtf  taxia  ia  uppm^ 
Ibned  to  the  towns  and  raised  by  tiiem  in  the 
■anner  as  their  own  revenues.    The  poll  tax  con- 
■titotes  an  integral  part  of  this  tax  and  can  not  be 

l^^y"!*^**"  M  derived  mainly  from  the  following;  sources: 
AMNadiz  to  taeraport  of  the  tax  conuniasion  of  1908,  containina 
*elMniiaiMe«ia.iilt.  SMrioalMWif  iMi^im,  ^dimii 


described  separately.  Polls  are  put  in  the  ''invoice" 
upon  wbicb  "all  taxes''  are  assessed  at  50  cents  each, 
and  taxable  ptopettj  at  50  cents  on  each  $100  of  ita 
appraised  value.  This  ffswm  pflOi  a  qnaai  pmper^ 
valuation  equal  to  $100. 
1.  Base — 

The  base  is  the  invoice  as  described  above. 

o.  The  property  included  and  exempt,  and  poUs. — 
Sacb  property,  leal  and  p«nonal,  \nthhi  the  juris- 
diction of  the  stale,  as  is  o^naBly  ennmenled  as 
taxable  in  the  statutes.  All  other  property  is  ex- 
empt, as  are  also  certain  itami  in  tile  enumerated 
classes,  as  shown  below. 

The  polls  included  are  all  males  from  21  to  70 
years  of  age,  not  specifically  exempt. 

Hiose  wiuwe  poUs  are  not  included  are: 

Tmuptn  and  insnie;  addien  or  sailon  of  the  War  of  the  Re- 
bellion, if  honorably  diachaiged  or  pensioned;  tmd  ttt  tbn  dhf  rollim 

of  the  selectmen,  soldiers  or  sailors  who  served  in  the  Spanish- 
American  War  and  are  disabled  in  consequence  of  such  Mrvice. 

The  enumerated  classes  are : 

(1)  Real  estate,  whether  im]»>ved  or  unimproved,  and  whether 
eiwiMd  by  fisldiala  or  nonreridenta;  real  estate  includes  lands, 
tenements,  and  hereditaments,  and  all  rights  thanto  and  inftwfti 
thaein;  buildings,  mills,  carding  machines,  factory  buildings  and 
machinery,  wharves,  ferries,  toll  bridges,  locks  and  canals,  and 
aqueducts,  any  podioB  of  tte  «al«r  of  irhidi  ia  aold  or  xented 
for  pay;  lands,  dams,  canals,  water  power,  buildings,  structures, 
machinery,  dynamos,  apparatus,  poles,  wires,  fixtures  of  all 
nada  and  dascripCioaa  owned,  operated,  and  employed  by  any 
private  corporation  or  penon  not  a  municipal  coipoiatioa  ia 
fMMrating,  producing,  suppljring,  and  distributing  electric  power 
or  Ugbt;  also  the  property  of  any  railroad,  railway,  expreea,  tele- 
phooe,  Uiagmtk,  Omfiag,  diaiag,  parior,  and  private  ear  eoni- 

(2)  Panonal  estate  liable  to  be  taxed  is:  Stock  in  public  funds, 
indodiaf  aU  Halted  States,  state,  county,  city,  or  town  stocks  or 
bonds  and  all  other  interest-bearing  bonds  not  aiwipit  fnm  taxa- 
tion by  the  laws  of  the  United  States;  stock  in  corporations  in  the 
Btate,  except  where  the  property  represented  by  the  stock  is  tax- 
able directly  to  Am  eoipMatiea;  Heck  in  cwpoiatioui  located 
outside  of  the  state,  oiwaad  Iff  p«8ons  living  in  the  state,  except 
where  either  the  stodt  or  tlM  property  represented  by  it  is  taxed 
ia  tlM  towoa  or  alatn  where  the  corporations  are  located;  money 
on  hand  or  at  intoest  more  than  the  owner  paya  intwest  fcr,  ia- 
dading  money  deposited  in  any  bank  other  than  a  savings  bank, 
or  loaned  on  any  mortgage,  pledge,  obligation,  note,  or  other 
eecurity  wMor  oa  iatOM*  or  iatMt  be  paid  or  teeeived  ia 
advance,  but  excepting  money  loaned  at  a  rate  of  interest  not 
exceeding  5  per  cent  per  annum  secured  by  a  note  and  mortgage 
on  real  estate  aitaato  in  this  state;  stock  in  trade,  whether  of 
merchants,  ahopiEaopan,  iMchanics,  or  txadoaMa,  at  tta  rnnngB 
value  for  the  year;  law  materials  and  manufactures  of  any  manu- 
factory, wood,  tiad^,  logs,  and  lumber,  if  exceeding  |50  in  value; 
Mias  iMdi,  "t^Mlimf.  hmam  hoata,  or  ellMr  vwato  §at  ^ 
traaqwrtation  of  passengers  or  freight  and  seagMB^  VHMb;  vehidea 
theaapogate  v^ue  of  which  exceeds  $100;  horses,  asses,  and  mules 
ovar  18  moatta  old;  sheep  over  1  year  old,  and  hog%  over  6  months 
old,  but  2  hogs  for  each  family  are  exempt;  (oen,  cowa,  and  irthw 
neat  stock  over  18  months  old;  fowls  of  every  description  exceed- 
ing $50  in  value;  wood,  bark,  timber,  log?,  manufactured  or  un- 
■aaoiMitand.  eaeMdiaf  100  ia  vriaa;  Ow  aet  yearly  income  of 


TAXATION  AND  REVENUE  SYSTEMS— NEW  HAMPSHIRE. 


149 


ships  and  vessels  engaged  in  the  foreign  carrying:  trade  for  at  least 
10  months  of  the  year  preceding  the  annual  assessment;  all  boats 
and  laundtes  the  aggregate  value  of  which  exceeds  $100;  portable 
aiilli;  atadhorses  or  jackasses  for  the  use  of  maies. 

(3)  The  exemptions  are,  in  addition  to  public  property:  Ilouses 
of  worship,  panonages  to  $2,5U0,  schoolhouses,  seminaries  of  leam- 
fag,  public  cemeteries,  and  all  property  hdd  in  trust  for  the  benefit 
of  pulilic  places  for  the  burial  of  the  dea^l;  the  roal  estate  and  per- 
sonal property  of  charitable  associations;  land  and  buildings  Ix  long- 
ing  to  the  army  and  navy  association  of  Portsmouth;  property  to 
the  amount  of  $1,000  of  any  soldier  or  sailor  who  served  60  days  in 
the  Army  of  the  I'lxited  States  diirins:  the  War  of  the  Reljelliou  and 
was  honorably  dischaiged,  and  the  wile  or  widow  of  the  same,  pro- 
vided tha  i^Bp«gate  value  of  the  |m>perty  is  not  ovw  18,000;  tiie 
iaqwovenient  caused  by  reclaim ini,'  pwanii)  or  swale  land,  for  10 
years;  by  the  vote  of  a  town,  for  10  years,  auy  new  manufacturing 
eelablishmeat;  undeveloped  mines,  unless  belonging  to  others  than 
those  to  whom  the  real  estate  is  taxed ;  all  public  stocks  and  bonds; 
stock  in  corporation  not  for  profit;  materials  to  he  used  in  shipbuild- 
ing; money  loaned  to  a  town  by  a  citizen  thereof  at  a  rate  of  interest 
not  exceeding  6  per  cmi,  by aroteof  tbe  town;  lailroada  not  10 
years  in  use;  any  city,  town,  precinct,  or  village  district  may 
exempt  from  taxation  any  future  issue  of  its  bonds,  owned  or  held 
byitaowncitiEenB;  new  state  hoepital  bonds;  licensed  billiard  or 
pool  tables  and  bowling  alleys;  also  the  minimum  values  of  differ- 
ent classes  of  property  and  the  undti^age  dnaififltic  flfUffwafff  bm^ 
tioned  in  paragraph  (2 )  preceding. 

Abatements  are  allowed  as  fc^ws:  Landowners  planting  timber 
trees  upon  their  land  have  a  rebate  for  the  first  10  years  after  plant- 
ing of  90  per  cent  of  all  taxes  assessed  upon  the  land ;  for  the  second 
10  years,  80  per  cent;  for  the  third  10  years,  50  per  cent;  the  select- 
men may  make  reasonable  deductions  from  the  appraisals  of  the 
estates  of  the  insane  when  the  income  from  the  property  is  not 
sufficient  to  support  them;  the  selectmen  shall  abate  a  sum  not 
aaeeeding  $3  from  the  tax  of  any  inhabitant  wlio  riiaU  construct 
and  maintain  a  watering  trough  fur  hor-es;  also  a  reasonable  de- 
duction for  planting  and  protecting  shade  trees  by  any  hi^way; 
also  for  ttw  use  (tf  wide4ired  wagons. 

h.  A»8e8ame9U—^e assesgment  of  all  polls  and  prop- 
«rty,  eseiq^t  that  <rf  railroads,  railways,  telegraph,  tcle- 
plume,  express,  dining,  sleeping,  parlor,  atad  private 

car  companies  which  are  assessed  by  the  state  tax 
commission,  and  except  savings  banks,  trust  companies, 
loan  and  trust  companies,  loan  and  banking  com- 
panies, building  and  loan  associations,  and  other 
aimilar  companies,  which  report  to  tiie  state  treasurer, 
is  made  by  the  slectmen  and  the  asseasOTB  ol  the  towns 
and  cities.  The  roll  is  known  as  the  "invoice"  of 
polls  and  property.  It  is  made  up  as  of  April  1  in 
each  year.  Each  taxpayer  is  roquiretl  to  furnish  a 
awom  inventory  of  his  property.  The  penalty  for 
<Mnitthig  the  inventoiy  or  for  a  false  inventory  is 
doomage  of  four  times  as  much  as  the  property  would 
he  appraised  at,  if  duly  returned.  The  oath  of  the  tax- 
payer does  not  cover  the  value  of  the  property  which 
is  to  bo  appraised  by  the  selectmen.  The  appraisal  is 
to  be  at  its  full  value  in  money,  or  at  the  rate  at 
which  tiie  property  would  be  taken  in  payment  of  a 
just  debt  due  from  a  solvent  debtor. 

PoUs  are  «et  ia  the  Invoteo  at  80  cents  eadi,  and  property  at  the 
rate  of  50  cents  for  each  $100  of  the  appraised  value. 

A  new  invoice  is  made  every  year  and  a  new  appraisal  of  all 

property,  including  real  estate.   But  the  Btate  taxes  are  apportioned 


among  the  towns  and  citiea  onljr  onoo  in  two  yesn,  liw  apparliiMi^ 

ment  holding  during  the  interim. 

The  following  items  are  set  in  the  in  voice  separately:  Improved 
and  unimproved  lands,  buildings  separately  assessed,  mills,  carl^i^^g 
machines,  factories  and  their  maehiiicry.  wliarves,  ferries,  toll 
bridges,  locks  and  canals,  aqueducts,  stocks  iu  public  funds,  shares 
in  banks  and  in  otlia  omrporations,  money  on  hand,  at  interest,  or 
on  deposit,  stock  in  tode,  carriages,  horses,  asses»  and  mules,  cowa, 
oxen,  and  other  neat  stock,  sheep,  hogs,  and  fowls. 

Mortgages  are  assessed  as  money  at  interest,  juid  no  deduction  is 
allowed  from  the  appraised  value  of  the  property  moiligaged.  In 
appraisinti;  the  value  of  the  shares  of  the  capital  -tock  of  corpora- 
tions ajuat  proi>ortion  of  theassessed  valueoZany  property  othorwiae 
taxed  is  to  be  deducted.  Shares  we  assessed  to  the  owner  where 
he  resides,  if  in  the  state;  olherwiae,  at  the  principal  place  <.*  hvm- 
ness  of  the  corporation. 

The  railroad.-^,  as  w.dl  as  all  tjclefgmgh  and  telephone  linns  and 
the  property  of  car  ooaapanies  and  expnm  companies,  are  aammed 
by  the  state  tax  eommi.'^sion  upon  the  actual  value  of  their  prop  rty 
and  estate  used  in  their  ordinary  business  which  would  not  be 
exempt  from  tazala<m  if  owned  by  a  natuxal  penon  or  ordinary 
business  corporation,  and  the  companies  pay  to  iJie  state  the  tax 
thereon  at  a  rate  as  nearly  equal  as  may  be  to  the  average  rate  on 
other  property  (excepting  property  specially  taxed,  savings  bank 
depositB,  and  pdb)  tfam^hout  tlie  state.  The  assosBOd  vaiuatiaii 
of  railroads  i:^  not  apportioned  among  the  towna,  bat  the  jiroeeeds 
of  the  taxes  are  distributed  as  follows:  (1)  To  the  towns  in  which 
any  ndhoad  is  located,  one4aurth  of  the  taxes  paid  by  the  railroad 
corporation,  of  which  each  town  receives  its  proportion  according 
to  the  share  of  the  capital  expendcnl  in  each  town  for  l)uil(linjr3  and 
right  of  way;  (2)  to  each  town  in  which  any  stock  ia  held,  such 
{Moportion  of  the  reaiainder  aa  the  number  of  sharas  owned  tfaorein 
1  tears  to  the  whole  number  of  Aana;  (S)  tiw  reaiainder  ix  the  aae 
of  the  state. 

Selectmen  are  required  to  list  tbe  shares  of  nilieod  stock  held  by 
inhabitants  of  their  town.  If  they  fail  to  do  so  their  town  is,  pre- 
sumably, not  entitled  to  ita  sham  of  the  railroad  taaras  to  be  i^por- 
tioned  on  the  stock. 

All  shares  of  stock  in  banks  (private,  state,  or  najOonal),  except 
savangs  banks,  btiildin?;  and  loan  a--,  ociations,  and  t!i<'  like  other- 
wise taxed,  are  assessed  to  the  owners  in  the  towns  wliero  they 
reiide  at  the  value  shown  by  die  capital,  surplus,  and  undividwl 
profits,  after  deducting  the  real  e.-^tate.  The  bank  pays  tha  tafeea 
on  the  shares  for  nonresident  stockliohlers  and  has  a  UsB  OB  tim 
stock  and  on  the  di\-idends  to  secure  repayment. 

The  property  of  express  companies  d<^ig  bunness  ia  the  state  is 
assessed  by  the  state  tax  commission  on  the  basis  of  annual  state- 
ments furnished  by  the  companies.  The  same  method  applies  to 
the  property  of  tel^praph  and  telephone  companies,  to  the  care  of 
sleeping,  dining,  and  parlnr  car  companies,  andthenteiatobelhe 
average  rate  of  taxation  on  all  property  in  the  state.  The  proceeds 
of  these  taxes  are  retained  by  the  state,  except  in  so  far  as  they  may 

enter  into  soaMof  the  special  funds  that  are  H^NxtioDed  to  the  towna 

or  schools. 

All  of  the  property  and  fixtures  used  by  a  person  or  corporation 
in  producing  and  distributing  electric  light  and  power  are  asseeeed 
as  real  estate  in  the  towns  where  it  is  located. 

All  boats  and  laiinrhiv'^  the  aggregate  value  of  which  exceeds 
$100  are  taxed  to  the  owner  whero  the  property  is  located  on  the 
istdajrof  Apia. 

c.  Eqtuiissa^dm. — Selectmen  may,  for  good  cause 
shown,  abate  any  tax  assessed  by  them  or  their  prede- 
cessors. If  they  refuse,  the  taxpayer  may  appeal  to 
the  supreme  court  of  the  county. 

The  state  tax  commission  in  the  year  1912  and  every 
second  year  thereafter  equalizes  the  valuation  of  the 


TAXATION  AND  REVENUE  SYSTEMB— NEW  HAlHWRfi. 


pii|iM%  in  smral  towns  md  cities  in  the  state 
If  miAig  to  or  dmliictinf  from  llio  aggregate  Tslatr 
liiBsol  the  pit^ierty  in  towns  and  eitaessiiclisQn»  w 
will  bring  said  valuations  to  the  trae  and  market  Yalne 
of  said  property,  so  that  any  public  taxes  that  may  be 
a|>portioned  among  them  shall  be  equal  and  just  as 
iMiiwuttn  tnein. 

:aint%  ooontjt  mi  town  'tasea  are  lemi  together 
If  Hie  selectmen  of  the  town.  State  taxes  levied  in 
•  lump  sum  (SSOO.OOO  in  1012;  $600,000  in  1913)  are 
i|^rtiono(l  by  the  state  legislature  to  the  several 
towns  on  the  basis  of  their  valuations  as  equalized  by 
tlio  state  tax  oommlsaion,  but  the  taxes  are  levied  on 
tie.  looal  MiHiniiiil.  HMte  is  thni  no  imtmsal  and 
'CfatiuBt  state  nite.  fie  aii|MirtioBni«iit  of  imlie 
taxe^,  according  to  the  valuations  of  tlw  poili  and 
ratable  estates  in  the  several  toMrm  is  made  ereif 
fourth  year  ( 1 9 1 1 ,  etc . ) .  The  legislature  specifies  the 
amount  and  time  of  payment  of  the  tax  for  each  of 


Hie  tato  on  railioad,  teieera{ih,  teleidMMie^e«r,aiMl 
m^mm  oompanieB  is  land  by  the  state  tax  oommia- 
MB.  It  is  to  be  the  average  rate  levied  upon  prop- 
erty tiiroughout  the  state,  ascertained  by  dividing  the 
total  amount  of  taxes  levied  by  the  total  appraised 
of  pn^erty  and  polls  entered  in  the  invoice. 


i*  iMMnly  ai  law,  state  and  local,  exeefit  thoae  on 
nAMda,  ele.,  mm  eollaeied  bj  the  town  ooDeetom. 
The  collector  may  distrain  on  goods  and  chatteli^  and, 

if  necessary,  take  the  body.  The  lien  for  taxes  on 
real  estate  attaches  as  of  the  Ist  day  of  Jnfy  after  the 
amiMimiint. 

lif  %mm  i^iieii  osiMb  to  ciiooae  offiosn  for 
■MMnmg  and  colhelinf  taxes  beoooMB  liable  to  tn 
exiaiit  for  steto  and  ooim^  taxes,  wlucli  nay  be 
levied  on  the  property  of  any  inhabitant  or  owner  of 
IHPoperty  therein,  if  no  estate  of  such  town  be  found 
idiereon  to  levy  the  same.  Extents  may  also  issue 
agamat  any  officers  concerned  in  taxation  who  f  aU  in 
Umir  dntiiMi- 

.ttoi  on  lairoad,  tek^imph,  telephone^  esr,  and 
companies  are  paid  to  the  state  lieaauier  and 
iPHoned  to'  the  towna  aa  eiiilaDied  nder  "h. 


11 


at  lU  per  cent  is  charged  on  all  taxes  not 
paid  on  or  btloie  the  15th  of  October. 


OmdiiMd  wMt  Hm  fHMtai  property  tax.  Pee 


MM.  property  within  the  state  passing  bf  wH  or 
Aa  iMtBlato  lawm  of  the  stete,  or  bf  deed^  grant, 
e>-giil|.  imited  to  %tkm  eiwt  in  pniiwian.  irfier 


deatli  of  Hie  giantor,  to  any  person  except  the  father, 
mother,  hiMband,  wife,  brother,  sister,  lineal  de- 
scendant, adopted  chOd,  Hneal  dsoeMidant  of  adopted 
child,  8cm-ln4aw  or  danf^tai4ii4KW,  or  to  charitable, 
educational,  religious,  cemetflff,  or  other  institutions, 
societies,  or  associations  of  public  charity  in  the  state, 
or  for  or  upon  trust  for  any  charitable  i)uri)ose  in  the 
atete,  or  for  the  care  of  cemetery  lots,  or  to  a  city  or 
town  hi  the  at^  for  poblic  purposes,  is  subject  to  a 
tax  of  SpereentofitBMliialirahM.  If  «1m  bequest  is 
to  one  of  the  penons  mentioned  above  for  life  or  for  a 
t^rm  of  years  with  remainder  to  others,  the  value  of 
such  remainder  shall  be  appraiaed  and  aobject  to  a 
tax  of  5  per  cent  of  its  value. 

The  atete  treasurer  may  appoint  a  suitable  person  to 
aniraiBe  th*  piperty  at  Ite  actaal  market  value  if 
the  exeentor  or  administrator  faib  to  lOe  an  inwitoif 
or  if  he  is  not  satisfied  with  the  inventory  filed.  The 
tax  is  payable  to  tlie  state  treasurer  by  ihe  executors 
at  the  expiration  of  two  years  after  the  date  of  their 
giving  bond.  If  not  paid  when  due,  interest  at  the  rate 
of  10  per  eeni  is  added. 

Hie  state  treaauer,  with  the  approval  of  the 
attomsf  genenl,  may  effBei  a  settlement  of  the  in- 
heritance tax  in  ease  of  a  contingeni  hmmmt  or  when 
life  tenant  haa  power  to  ^ipoint. 

».  CN»raiAni»r  vazai. 

Ooiporationa  in  genenl  are  taxed  under  the  general 
praper^  tax,  an  denribad  ~ 


,       .  haa  aad  tnat  ctnapanieB,  loan 

and  banking  companies,  and  other  eimilar  corporationa  are  reqafaiJ 


to  pay  an  excise  t*ljy|Pf-'oui^     1  per  cent  upon  the  amount 
ti  IMHn  they  pay  interest,  after  deducting  the 


fllMicviiigid«|wiiti 

vdne  of  all  of  their  real  oaliito,  ths  vidw  of  aU  

by  mortgagee  made  at  a  rate  not  exceeding  5  per  cent  per  annum 
aad  the  amount  inveated  in  state,  county,  municipal,  or  school 
diHrict  bond!  Iwgisg  failiiwl  at  a  rate  not  sseseding  3J  per  cent ; 
and  such  companies  are,  in  addition,  to  pay  a  further  excise  tax 
of  1  per  cent  per  annum  on  special  depotfti  or  a^Sil  alocfc  attar 
dednetfaiK  the  valae  of  all  real  estate. 

The  state  tiimmi  to  «sdi  towB  ia  trihiiA  dipmilom  or 
stockholdera  of  any  8uch  corporatke  reside,  the  taxes  m  SMmad 
upon  the  deposits  and  stock  of  rmfdaatu  of  such  town. 

BaadiagaadkaaBMaftoHwiiaj  a  snyataxofHiwe-feuiUM 

of  1  per  cent  upon  the  iritals  amount  paid  in  upon  capital  stock 
after  the  same  deductioas  aOflfiPed  to  savings  banks.  Thin  tax  in 
paid  by  tlw  ilato  traSMWlr  to  ^  towns  where  associations  are 
located. 

Stock  fire  insurance  companies  fA  this  state  are  taxed  annually 
1  per  cent  on  the  amount  of  their  paid*ap  capital  on  April  1.  The 

*^  iHrtfflratiig  to  aafii  tmra  fa  tlw  stotn  mm  b  pmpflrtfm 

of  three-fourths  of  the  tax  eo  paid  a-s  the  shares  of  stock  owned  in  the 
town  bear  to  the  whole  number  of  shares.  Tlw  state  rtlabia  igr  ito 
Mm  aw  what  la  aaiiitrilmtod. 

9pato  ao  asMand  apon  savings  banks,  trust  companies,  loaa  and 
bsnMwg  companies,  building  and  loan  a-ssooiations,  and  upon  stock 
ire  insurance  companies  of  the  state  are  in  lieu  of  ail  taxes,  except 
depositocB.  atBcttaldM^ 

Every  foreign  fire,  marine,  fidelity,  and  casualty  insurance  com- 
paiqr  la  seiialffMi  to  iiajr  to  the  state  tNanuer  a  tax  of  2  per  cent  per 


TAXATION  AND  B£V^»(U£  SYSTEMS— NEW  HAMPSHim 


lil 


annum  upon  the  grow  premiums  received  by  it  upon  bmdnesB  done 
in  the  state  leas  ratam  liiamliiiai  and  reinsmance  in  authoriced 
coaqMBies. 

Foreign  life  insurance  companies  pay  a  tax  of  2  per  cent  upon 
fRMB  piemioaM  less  paymenta  to  lesidenta  for  death  toases  within 
the  year,  provided  that  the  lax  shall  not  be  less  ttaa  per  cent  of 
the  gross  premiums  received  during  the  year. 

Hie  expenses  of  the  pubUe  service  comnrinriom  are  met  hy  a  lax 
levied  on  the  gross  receipto  of  the  railroads. 

Every  trading-stamp  company  shall  pay  a  license  of  not  less  than 
1250  nor  more  than  $1,000,  to  be  determined  by  the  governor  and 
conicfl.  Smy  diittflbalar  of  trading  stamps  diaU  pay  an  excise 
tax  of  3  per  cent  of  the  gross  receipts  from  the  sale  of  articles  with 
which  stamps  are  given.  Trading-stamp  companies  shall  pay  10 
pw  c«it  of  the  gram  aoMimt  leceived  iram  the  sato  of  mch  trading 

E.  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

Peddlers— for  each  town,  annually,  |1,  fee  of  secretary  of  state; 
and  the  following  amounts  for  the  benefit  of  the  town:  For  each 
toanef  l,tainhabitaBtaocleBs,  aammily,  |5;  fareachtown  of  1,000 
toSiWK),  annually,  |8;  for  each  town  of  2.000  to  3,000,  annually,  510; 
lor  each  1,000  in  e»»em  of  3,000,  annually,  $1 ;  or  general  license  for 
entile  state,  ammally,  ISO  whh  a  fee  eff»  far  the  secretary  ef^ate. 
Itinerant  vendors,  annually,  $25;  salesmen  of  lightning  rods, 
annually,  $300;  manufacturers  of  fertilizers,  annually,  $50;  also 
analysis  fees  of  $10  for  phosphoric  acid,  $5  for  nitrogen,  and  $5 
lor  potash,  but  the  lee  far  any  brand  does  not  etceed  $15.  Dealers 
in  cominrn  ial  feeding  stuffs,  an  analysis  fee  of  $15  annually. 
Nonresident  hunters,  |I0;  resident  hunters,  $1.  Insurance  brokers, 
fW.  Chddea,  fl;  mmiMldinls  for  guide  Heenee,  m. 

Liquor  licenses.— Innholders,  $25  to  $1,000;  sold  in  quantities 
less  than  5  gallons,  $250  to  $1,200;  any  kind  of  liquor  not  to  be 
drunk  on  premises,  $100  to  $800;  malt  liquors,  cider,  or  light  wine, 
BOlover  15  per  cent  alcohol,  to  be  drunk  on  premises,  $150  to  $600; 
druggists  and  dealers  for  medicinal,  mechanical,  and  chemical  xises 
only,  $10;  if  sold  otherwise,  as  provided  by  law,  $50  to  $500;  rail- 
road i  wtauraats.  amlt  Ikiaon,  cider,  or  Vi^t  wfaw,  IW  to  1200; 
associations  furnishing  food  and  lodgin<i  to  their  members,  $100  to 
$300;  distillers,  brewers,  and  bottlers  to  sell  in  packages  Ux  distri- 
hatloa  to  tile  trade,  99Wtof2,000;  common  TfetnalflrB,  tobednnA 
•on  premises,  $300  to  $1,200. 

Motor  vehicle  annual  registration. — For  motor  cycle,  $3;  com- 
mercial motor  vehicle  and  motor  truck,  $10;  automobiles  not  ex- 
ceedhig  1ft  horsepower,  $10;  16  to  SO  howi^wmer,  US;  90  to  40 
horsepower,  $20;  40  to  50  horsepower,  $25;  50  to  60  horsepower,  $30; 
60  horsepower  and  over,  $40;  substitute  r^;iBtration  for  motor 
Tohicle  previously  registered,  $2;  noavMllmit,  ooe-half  of  fore- 
going fees;  manufacturer  and  dealer,  $40;  in  excess  of  <me  for  hire, 
one-half  of  above  f?e;  operator'^  original  license  and  examination, 
$3;  chauffeur's  original  license,  examination,  and  badge,  $5;  sub- 
aequent  <^>entor'8  and  chuiffeur's  license,  $1;  additional  copy  of 
certificate  of  ngirtMtiaa  «r  iicwaaa,  W  oeati;  addirinaal  awaber 
plate,  $1. 

By  the  secretary  of  state.— Ohaiters  are  granted  to  corporations 

by  special  acta  of  the  legislature,  on  pav-ment  of  fees  as  follows: 
Savings  banks,  $100;  other  banks,  one-tenth  of  1  per  cent  of  capital; 
railroad  and  insurance  companies,  one-twentieth  of  1  per  cent;  other 
hmtaam  corporatfaas,  fSO;  asMndments,  $25;  corporaHaBa  to  do 
business  elsewhere,  according  to  capital,  $10  to  $200. 

By  the  insurance  commiiwioner. — ^Foreign  insurance  companies- 
filing  charter,  |2S;  filing  amwtal  atatoment,  $15;  fiEng  lioenw  aad 
each  renewal,  $5.  On  payment  of  a  fee  of  $2,  the  insurance  com- 
missioner may  issue  an  annual  license  permitting  the  licensee  to 
insure  his  property  in  foreign  companies  not  authorized  to  do  busi- 
aMi  ia  tiw  Btato;  each  Meeawe  later  paying  to  the  state  treasurer 

2  per  cent  on  the  gross  annwl  piwwMimMi,  in—  mrfwiw  yw^wai*^^  |>*i«l 

by  him  for  such  insurance. 


Fbr  medical  examinatioo  and  license— for  all  ewe^  matriculates 

of  New  Hampshire  Medical  School,  $10;  ioc  matricttlates  of  the  New 
Hampshire  Medical  School,  $5.  Beneficiary  societies,  $5.  For 
dentistry  certificate,  $10;  for  pharmadfltcertificate,  $5;  faraadrtuit 
pharmacist  certificate,  $2;  for  embabners — examination,  rq;iifltra- 
tion,  $1 ;  for  optometry  certificate,  $20;  for  certificate  of  exemption 
from  optometry  examination,  $10. 

F.  THB  mOOWm  TAX. 

Thare  is  no  income  tax  in  New  Hampahiia 

County  REVEiniES. 

A  AHD  B.  OBMSRAL  FBOPBSTT  AND  POU.  TAXSa. 

1.  Base — 

The  property  and  polk  indnded  and  tlie  method  of 
aaaessmeni  and  of  eqaaliBition  are  the  same  as  those 
of  the  state  already  daapribed. 

2.  i2ofe— 

The  count}'  treasurer  issues  his  warrant  to  the  select- 
men of  the  several  towns  in  the  county  reciuiriiig  them 
to  assess,  collect,  and  pay  over  their  just  proportions 
of  all  taxes  granted  by  the  oomity  eonvwtioiia. 

3.  (kiOatAim-' 

G^eetkm  ham  the  town  may  be  enforoed  by  the 
cotmty  treasurer  in  the  same  manner  as  by  the  state 
traesorer  iot  state  taxes. 

0.  n,  ASD       TBB  DnmiTAirCB  TAX,  CXIBFCXBATKIH 
TAZW,  AJm  MJBHnS  TAXSB,  UOENBSB,  ASD  ran. 

The  inheritance  tax  accrues  for  the  benefit  of  ^ 
state  only,  and  tliflce  aie  no  ocHpoiatiiin  taxes  or 
traainesB  tuaa,  fioeosss,  and  fees  in  the  eoQiK^ 

MmnciPAL  Retenues. 

A  AHD  B.  OBHBBAL  ttOPUmr  AHD  FOIiI.  TAXBS. 

1.  Base — 

Hie  property  and  poBs  ififlinded  and  tbe  melliod  of 
iMWMWinamt  and  of  equalization  are  in  general  the  same 
as  for  state  taxes.  Tlie  invoice  for  all  taxes  is  taken 
by  the  selectmen  of  the  towns  or  by  the  asaessois  of 
the  cities  and  the  appraisal  made  by  them. 

2.  Rate — 

The  selectmen  assess  all  taxes  duly  voted  in  their 
towna  and  all  sciiool  and  viBafe  dutrict  taxes  antlior> 
iaed  theran.  These  may  be  levied  in  one  assessment 
widi  the  state  and  county  taxes.  Towns  may  also  raise 

money  at  town  meetings  for  municipal  purposes. 

Each  town  shall  annually  raise  for  the  repair  of  high- 
ways and  bridges  a  sum  not  less  than  one-fourth  of  1 
per  cent  of  the  valuation  of  the  polls  and  ratable  estate; 
and  in  addilioB  to  said  sum  ss  mndi  more  as  they  deem 
necessary,  provided  that  no  town  shall  be  required  to 
raise  more  than  $60  per  mile. 

3.  Collection — 

Municipal  taxes  are  collected  in  the  same  manner 
and  by  the  same  official  as  state  and  county  taxes. 


■JL'lMi 


TAXATION  AND  REVENUE  SYSTBMS--NEW  JEKfifiY. 


c.  nn  nnuBErAiiOT  tax. 
^  The  inheritance  t&x  does  not  accrue  to  the  towns  and 

B.  OOKPfMUTION  TAXB8. 

See  state  inrenaet, 

m.  mmmmm  taxmb^  uobhsbs,  awd  wmm. 

Otf^mmtciiB  or  the  selectmen  of  towns  may  license :  Pawnbrokera* 
pliieAows,  and  ezMlwtioiis,  fl  to  faOO  per  day  (if  in  a  haU,  |1  to 
ISO);  billiard  tables  and  bowUng  alleyi,  flO  per  year;  aune  in 
wmmer  hotels,  fi  (when  licensed  they  ire  exempt  from  taxation); 
tam  ""Ib,  »;  dogs,  feBHfo,  |5;  breeders  of  dogs,  |12  to  |26;  ped- 
pwr  flW,  $5  to  $10;  itinerant  vendors,  2  par  ent  of  Wfim 
«i  findi  in  moA;  pimriMoi,  SO  cemta  aiiatt»%. 

ScMocML  RxvBiins. 

Sich  town  constitutes  a  school  district.  The 
■•leotnien  may  assess  taxes  on  the  property  subject 
lo  loini  tma,  lint  may  make  a  new  InToica. 

Hm  sttttutm  pnmiie  ikai  He  Mleetnm  in  eadi 
town  mm  to  asBees  aiiiitia%  "upon  the  polb  and 
■vtable  flitato  tlierein  a  sum  to  be  computed  at  the 
tato  off  1750  for  every  dollar  of  the  public  taxes 
•l^portMuied  to  such  town."   Towns  may,  however, 

M  miet  to  eqnaiae  tlie  sdmol  Mitaofnaut  to 
aiHil  in  providiiig  adequato  sufierviBion  tile  stoto 
iMfcM  an  enUiial  aivprapfiatMiii  viiiali  la  j^portimied 


to  tlie  towns  according  to  the  average  assessed  vaiuar 
tion  |ier  pnei^  of  aTwage  attondanee.  For  the  schod 
year  1912  the  amoont  apptoprieied  was  $11&,000. 

Tlie  proceeds  of  all  taxes  collected  by  the  stale 
upon  the  deposits  and  stocks,  in  savings  banks  and  in 
similar  corporations,  of  persons  who  do  not  reside  in 
the  state  are  known  as  the  'iiterary  fund,"  and  the 
"fund"  so  constitoted  is  distributed  among  the  towns 
iiiptofOftion totiMnvmberofsohol^^  and  aU money 
arising  from  dog  Heense  f eea,  tHbieh  m  wrt  paid  oat 
for  damagea  to  domeetie  animali  bj  do0^  ■  •ppliMl  to 
the  achofds. 

MMmmjkWtm  Amotnve  lawb:  ms. 

Til©  eagmpUm  age  dboneB,  mms,  and  mulea,  and  of  oxen,  cow8, 
and  other  neat  stock  was  raised  from  18  to  24  months. 

A  poll  tax  of  $2  was  imposed  on  every  male  inhabitant  of  the 
■tete  from  21  to  70  yean  of  age,  whether  a  citizen  of  the  United 
States  or  alien,  except  paapta^  inna*  pcMM^  aai  eflMM  mmtmpk 
by  special  pro  virion  of  law. 

Money  loaned  for  school  purposes  in  school  distiicta  at  a  rate  not 
exceediog  5  par  o«al;  pnpaitjr  of  edoeatkNal,  dMoitable,  leligiow 
institutions,  and  temperance  swieties;  bonds  or  notes  of  the  state 
and  of  any  of  the  counties,  municipalities,  school  districts,  and  vil- 
lage preeiaeto  of  atete,  bewing  mterest  at  a  rate  not  exceeding 
5  per  cent  was  exempted  from  taxation. 

Changes  in  motor  vehicle  annual  registration.— Nonpassenger 
ewxying  comjnercial  motor  vehicle  or  truck,  not  more  than  1  ton 
eaiMdty,  HO;  1  to  S  toaa,  mXM;  1  to  S  toM,  fIS;  moie  than  5 
tons,  $20;  automobiles,  used  exclusively  in  carrying  passengMi 
for  hire,  $10;  motor  vehicles  owned  or  controlled  by  anaanfactONr 
or  daalar,  t>S;  idiea  let  for  hire,  |10  additional. 


HKW  JERSEY.' 


New  Jersey  liaa  piMtiea%  adbleved  a  Mfaimta^ 
state  from  local  taxation  as  to  somves  of  vevwne.  Tlie 

one  exception  is  the  state  school  tax.   Thestato  defiree 
its  revenues  mainly  from:  (1)  Taxes  levied  on  railroad 
and  canal  property;  (2)  taxes  levied  on  the  capital 
atoek  of  DUsoeQaneoas  corporations,  including  a  large 
nnmlMr  wbidi,  altiioii|^  Ineotporated  in  New  Jersey, 
All  not  eany  on  bwlBBift  Hive;  (3)  a  eoQateial  inliwl- 
linoe  tax;  (4)  taxes  on  baling  and  ineimnee  eom^ 
pnies;  and  (5)  miscellaneous  fees  and  income  from 
fliato  propert}'.    The  revenue  from  these  five  sources 
%m  for  eeteral  years  been  so  ample  that  the  state  has 
Imhi  able  not  only  to  meet  ito  own  expenses  therefrom, 
l«l  also  to  make  Ibend  a]q»ropriataoiiB  in  aid  of  local 
ailwil  mtMeU.   («)  lliero  is  leiwd  by  geiMral  law 
enialable  property  as  assessed  in  tbe  loeal  taxing  dis- 
iiiolB  a  so-called  state  school  tax.    Ninety  per  cent  of 
ibe  proceeds  of  this  tax  is  returned  to  the  school  dis- 
llieto  as  soon  as  received;  the  remainder,  constituting 
lie  leserve  find,  is  apportioned  to  the  counties, 
logstbtr  with  additional  moQeys  fmm  tbe  state  treas- 
ury dsii^  from  other  sources. 

*  nkii  fsomptlatina  is  derived  mainly  from  the  following  sources- 
Ikl  Iaw  of  Ne^r  Jersey,  revision  of  1903.  with  annotations 

—anifriiwita,  and  supplements  to  1905;  prepared  by  the  board  of 

aenBiiaatioii  of  taxes. 
BSMBtt.  Sjura,  ]>903  to  1913. 


While,  as  above  explained,  the  general  property  tax 
is  used  primarily  for  local  purposes,  it  is  assessed, 
levied,  and  collected  vadv  gwni  il  and  vaifonn  Invs 

and  under  the  strict  control  and  st^Mrvision  (tf  the 
state  board  of  equaUzation  and  ke  i^Mlle,  and  tbe 

county  boards  of  taxation. 

The  "main  stem,"  the  franchiee,  and  the  rolling  stock  of  lailioad 
and  canal  piopevty  an  wftbdfswa  ten  local  taxation.  AH  other 
corporations  are  taxed  in  the  same  manner  as  private  individash^ 
and  public  service  corporations  using  the  public  streets  or  highways 
pay  a  tax  to  the  municipalities  on  their  gross  earnings,  in  addition  to 
the  taxes  levied  on  their  property. 

The  general  tax  law  was  extensively  revised  in  190S  and  IMiain  in 
1905,  and  in  1906  the  general  system  was  fundauMataflij  dianged 
by  tbe  mtradnetin  «f  «e  eoeatf  boHda  of  taxat^^  tte  lawa 
cooceming  the  state  tax  on  railroads  and  the  local  gross  eamingn 
tax  on  public  service  corporations  have  been  "fumndftii  naay  timis 
daee  Hm  oeiiwa  digest  of  1902  waa  compiled. 

CONSTITUTIONAL  PROVISIONS. 

ARTICLE  IV. 

iic.  7,  par.  12.  Fhiperty  shall  be  assessed  for  taxea  under  general 
Inroand  1»7  iiailm  ralM^  MoosdiBg  to  ito  true  vahte. 

omoBRS. 

"jnieofficers  mostdirectly  concerned  with  taxation  are : 

(1)  AsseoBcwB  under  various  titles,  but  the  general  tax  law  pro- 
vides^t  tlM  terra  "■■a— ii**  diaU  apply  to  all  oOoem  cbarged 


TAJUTSm  AND  BEVENUE  SYSTBM&-NEW  JEKSEY. 


15d 


In  the  townships  and  tOfViM  these  assessors,  one  in  each,  are 
elected,  for  Hw  moii  part*  lor  a  taimof  three  years;  in  the  smaUer 
cities  there  is  usually  one  assessor  only,  but  in  some  there  are  two 
or  more  ward  or  district  aflsessors,  Theae  are  in  some  cities  elected 
and  in  ottieiB  awK^nted  by  tiie  mayor  or  by  tito  coundl-^iMr  term 

ia  usually  three  years  when  elected,  one  year  to  three  years  when 
appointed;  in  the  larger  cities  there  are  boards  of  assessment  of 
bam  three  to  five  members  (EUaabeth,  12),  variooaly  appointed. 
Ufha  pfoper  local  antbority  faila  to  eleetor  appoiattti  asNMor  tiie 
governor  may  appoint. 

(2)  Ciounty  boards  of  taxation,  composed  of  three  nembeM^  ap- 
pointed by  tbe  governor  lor  tiuee  years.  Haae  boards,  imder 
supervision  and  direction  of  the  state  board  of  equalization,  act  as 
boards  of  review  and  of  equalization  for  the  counties  and  have  con- 
trol over  the  assessors. 

(8)  The  atatte  board  et  aflsessors,  composed  of  four  members  ap- 
pointed by  the  governor  for  a  term  of  four  years,  constitutes  the 
board  of  aawssment  for  certain  classes  of  raihroad  and  canal  property 
and  for  certain  clam  of  eerpatattoas  tucad  ea  gnw  eandaes  for 
local  purposes.  ^  _ 

(4)  The  state  board  ol  equalization  of  taxes,  composed  of  five 
members  appointed  by  the  governor  for  a  term  of  five  years. 

(5)  Tkx  coUectofs,  sometimes  called  receivers  of  taxes,  one  in 
each  township,  town,  and  city,  elected  for  three  years  in  towndiips, 
towns,  and  smaller  cities,  and  variously  appointed  in  larger  cities. 

(6)  County  collectOfB  or  Uuaauieta,  elected  for  three  years  by  the 
county  board  of  chosen  freeholders,  who  receive  the  funds  collected 
by  the  district  collectors  for  county,  state  (if  any),  and  state  school 
puipoaee  and  remit  the  state  tax  to  the  state  treaaorer. 

Statb  Keyenuss. 

A.  mnsAi.  nonoTT  taxbs. 

With  the  exception  of  a  levy  for  school  purposes, 
the  state  does  not  levy  a  tax  on  real  and  personal 
property  generally,  Maao^  H  still  leAeins  tbe  xi^ 
eotodo.  H  snob  a  tax  sbodd  be  necessary,  it  ^rould 
be  apportioned  among  tike  counties  in  proportion  to 
the  property  therein  as  assessed  by  the  local  assessors. 
Certain  kinds  of  raikoad  and  canal  property,  kno^vn 
popularly  as  the  "main  stem,"  are  assessed  by  the 
state  board  of  assessors  and  taxed  for  state  purposes, 
a  part  of  tbe  roTenne  bring  dialcibated  to  the  local 
taxing  distebti.  As  tbia  jb  not  ocmsidered  an  integral 
pari  of  tbe  general  property  tax,  although  in  some 
ledpeeli  resembling  that  tax,  it  is  treated  nnder  Ooi^ 
poration  taxes. 
1.  Base — 

a.  Tke  property  induded  and  exempt. — All  property, 
real  and  personal,  nitbbi  tiie  jiixisdietion  of  tbe  state, 
not  expressly  exempted  by  law,  k  aobjeet  to  taxation. 

Real  and  peroonal  property  are  not  specifically  de- 
fined for  purposes  of  taxation.  The  gansral  definitions 
fffcmk  in  the  statutes  are : 

(1)  Real  estate  includes  all  lands  and  all  waterpower  thereon; 
tU  buildings  and  trees;  all  mines,  quarries,  peat  and  marl  beds; 
■ad  an  fidietiea. 

(2)  Personal  estate  includes  all  goods  and  chattel?,  debt.>*,  and 
public  and  corporate  stock,  whether  said  personal  estate  be  within 
or  without  the  state. 

(3)  Exemptions:  Bonds  of  the  United  States,  of  the  state,  and  of 
ito  political  subdivisions;  propwty  of  the  United  States,  of  the 
state,  and  of  the  several  counties,  schools  and  taxing  diatricto  tdien 
Vied  far  public  purposes;  penooal  propar^  out  oi  ths  state  and 


tased  when  focsted;  an  property  of  tte  national  guard  uaed  aoleiy 

for  military  purposes;  all  buildin?s  actually  used  for  colleges, 
schools,  academies,  seminaries,  associations  and  corporations,  or- 
ganized exclusively  for  tiie  aacal  or  mental  impro>viement  of  men 
and  iVQiBen,  or  for  religioua,  diaritable,  benevolent,  or  hospital 
purposes,  not  conducted  for  profit;  all  buildings  actually  and  ex- 
clusively used  for  public  libraries,  religious  worship,  or  for  aaytama 
or  scbodb  far  foebi»4ttiaded  or  idfotic  persons  and  chiUien,  and 
owned  by  corporations  of  this  state  authorized  to  carry  on  such 
charities;  the  land  whereon  the  same  are  situate  necessary  to  the 
fair  use  and  enjoyment  tbereof,  not  esioeeding  6  acres  in  extent 
far  eadi;  the  furniture  and  personal  property  used  therein:  the 
endowment;  all  buildings  used  exclusively  for  purposes  considered 
charitable  under  the  common  law,  or  belonging  to  any  association 
or  curpomtMn  farmed  for  the  purpose  and  actually  engaged  in  the 
imkof  preventing  cruelty  to  animals,  with  the  land  wIktpoii  the 
ff%ma  are  erected,  necessary  for  the  fair  enjoyment  thereof,  and  the 
fcimituie  and  personal  property  used  thenin;  the  funda  of  aU 
charitable  and  benevolent  institutions  and  associations  collected 
and  held  exclusively  for  the  sick  and  disabled  members  thcnxf, 
for  the  widows  of  deceased  members,  or  for  the  education,  support, 
and  maintettaaoe  of  childseB  of  doccaaod  members,  and  all  endtjw- 
ments  and  funds  held  and  administered  exclusively  for  charitable, 
benevolent,  religious,  or  hospital  purposes  within  the  state  (the 
buUdings  hiied  far  rantsi  paid  to  a  landlord  aw  not  eaasqil);  !>■»• 
aonages  up  to  $5,000,  including  the  value  of  land;  shares  of  stock  in 
corporations  having  special  contract  for  exemption;  and  the  shares 
of  stock  of  any  corporation  of  the  state,  the  capital  or  propwty 
whenof  ia  made  taicable  to  and  against  said  corporation ;  graveyards 
not  exceeding  10  acres  of  ground  and  cemeteries  and  buildings  for 
oonetery  use  erected  thereon;  real  and  personal  property  of  fire- 
men's asOTriatiir—  and  of  vohorteer  tn  companias;  niart|;i«e8  on 
property  which  is  exempt  from  taxation;  bonds  of  biological  and 
fish  stations;  savings  bank  deposits;  offices  and  franchises  and  all 
property  used  for  railroad  and  canal  purposes,  the  tasatioaof  whldl 
iapravidfldfarbyaayolfairlMrofthiaatato.  BsMnptpaapactr  ia 
listed  by  the  sasasBors. 

6,  Assessment— AM  property,  except  certain  classes 
of  railroad  and  canal  property  assessed  by  the  state 
board  of  assessors,  is  assessed  annually  by  the  local  or 
district  sssessors  in  eaeb  "taxing  district^"  wbksb  m 
defined  aa  tbe  township,  village,  town,  city  or  ward 
or  district  in  tbe  &!bf,  in  wbich  it  is  located,  except 
intangihle  personal  property  wliich  takes  the  situs  of 
its  owner.   The  assessment  refers  to  the  20th  day  of 
May  and  the  valuation  must  be  completed  before  the 
third  Monday  of  August.   Real  estate  ia  to  be  aaseaaed 
at  the  "fun  and  fair  yafaie"  or  "at  snefa  price,  aa  in 
the  judgment  of  the  aaaoaaor,  it  would  sell  for  at  a 
fair  and  bona  fide  sale  by  private  contract."  Personal 
property  is  to  be  assessed  at  its  "  true  value,"  which 
term  has  been  defined  by  the  courts  to  l)e  equivalent 
to  fair  market  or  selling  value.  The  assessor  may  call 
on  every  inhabitant  for  a  statement  of  bis  rataUe  real 
property.    The  penalty  for  refusal  to  render  such 
statemoit  or  for  rendering  a  false  statmnent  is  an 
asseasment  "at  the  highest  value  he  (the  assessor)  has 
reason  to  suppose  it  may  be  placed.''    Land  and  im- 
provements are  by  order  of  the  state  board  of  equal- 
ization, separately  assessed.   Personal  property  is  to 
be  ascertained  by  the  assessor  "by  dOigmt  inquiry 
and  by  tbe  eatb  of  persons  to  be  assessed." 

Oertain  cbseea  of  ntilioad  and  canal  property  subject  to  local 
taaatKMi,  an  niiiiiBBoi  by  tbe  state  boanl  of  asseMora. 


TAXATION  AND  REVENUE  SySTEM&~NEW  JEBSEY. 


ll»«lortgtgB  or  debt  eecured  by  mortgage  on  real  property  idiich 
iMlBlid,  shall  be  listed  for  taxation,  and  no  deduction  from  the 
mmamA  iwlae  «lball  be  wtOo  on  Mcomt  ef  a  mortgage.  The  parties 
to  a  mortgage  may  agree  as  to  wh©  dull  pay  the  tax  on  that  part  of 
Hw  property  covered  by  the  moctpce.  A  mortgage  on  peraonal 
|iwf«%ni«jr  be  liM  if  tbe  owner  of  mortpiged  property  "^i^ 

fhm  taxpayer  has  the  right  to  claim  deduction,  from  tto  aggn- 
pie  ol  his  personal  property,  of  all  debts  due  persona  leridiiiK  in 
b«t  in  malctag       cWm  fa,  dedn^ 

cieditofs  and  state  the  amounts  owing  them. 

€02°«*^°»'  «»<*P'  »»  specificaUy  provided  otherwise,  are 
•gMliBd  M  iwMeiits  m  inhabitania  of  tbe  taadag  districts  where 
•wrdhiil  office  is  located:  Tbeir  raal  and  penonal  propeffty  fa 
ff***  ^  *ie<*me  manner  as  other  property.  With  the  excep- 
tfa«  el  (national,  state,  and  trust  companies)  the  shares  ol 
■Mefcoqimtiniaaae  not  taxable  as  nidi,  tiie  property  vbidi 
«HV  rapwmt  beii^  taxed  to  the  corpoiatioaia. 

mnm  of  elock  in  national  and  in  state  banba  are  assessed  against 
*•  itaclMieia  in  Hm  taxfag  district  where  they  reside,  those  of 
nonresident  botdeni  being  assessed  where  the  bank  is  located.  Hie 
bank  pays  the  taxes  on  nonre-^itl^nt  shares  and  has  a  lien  on  the 
nni  itvidenih  to  eoBure  reimbursement.   The  real  property 
«fbanlEB  ia  aasessed  to  the  bank  and  tbe  amount  ttMrarf  deducted 
lli|»e  tbe  value  of  theshares  is  determined. 
^Bfe  ittsonnce  companies  resident  in  the  state  aie  tnxed  ii  the 
mm  manner  as  oOer  cnrpemtiime  and  in  deducting  Ibeir  dflbla 
•J^fflowed  to  deduct,  not  the  fKe  of  lk»]p«iMii,  but  their  praMUt 
insurance  companies  are  taxed  on  tho  full  amount  of 
•jJJJ^^Lki^^i  and  tbe  accumukted  surplus,  leas  real  estate  as 

Stock  inanmnce  companies,  other  than  fire  and  life,  shall  be 
•Mned  in  liie  taxing  district  wbere  tbeir  principal  office  is  situated, 
m  tftni  mannw  ne  flte  'Inwamce  cnmpaniee  are  assessed.  The 
real  estate  u  aaseased  in  the  district  where  located.  lb«amo«tel 
^^w»l  estate  aswimment  diall  be  deducted  from  any  aesesBment 
nrnde  i^on  die  cq>ital  stock  ami  accumulated  surplus.  No  fran- 
dkise  tax  shall  be  imposed  npon  any  eodi  cempany. 

A  dqg  tax  is  leWed  and  collected  in  connection  with  the  peep* 
«%  tUL  Peracms  keeping  one  dog  above  the  age  of  6  months  pay 
^^g'^^^^g^J^y^^wa^^        ^^tl.  lliis  law  Implies 

c  £p>ltMfiofi.-~8iiiM>  1801  lii«it»ie]i«  «3nRMed 

*  wy  extensive  control  oyer  the  assemoit  nuuie  by 
IocaI  assessors.  This  control,  since  1906,  is  exer- 
ted by  the  state  board  of  equalization,  through  the 
•maty  boards  of  taxation.  The  county  board  is  a 
^*°^<y»tt^  to  aid  the  slate  board  in 

tin  mmmm  on  wm^lkig  llieir  ivte  }mm  to 
•ttend  personaHjr  htiam  tin  county  board  for  mwmm 
and  correction.  Hie  county  board  also  heare  appeab 
%y  ^taxpayers  and  acts  as  a  board  of  review.  The 
dMasions  of  the  county  boards  are  subject  to  appeal 
to  tin  st»te  ImmiC  Hms  conntj  boards  have  power 
U  mqM  Omi  tUmOMmm  of  w^mmm  and  may  raporl 

iftiiai  has  poww  of  dimniiwal.  llicy  exeroke  tile 
power  of  revision  formerly  vested  in  the  district  com- 
miasionera  of  appeal  and  in  the  old  county  boards  of 
•qpialimtion.  The  changes  made  in  the  lists  for  the 
MiplM  of  aipaliastiiMi  take  effect  iu  the  original 
■11%  m  that  mam  it  Imi  om  i&al  Bftmr  te  ioH,  for 
ai|NM|piM^il'iaa*iM. 


2.  Iltit§ 

governing  ho^^  if  mwy  taxmg  dbtriet  in  eMsli 
county  in  the  state  reports  to  the  county  board  of 

taxation  of  their  respective  counties  the  amount  to  be 
raised  for  state  (if  any),  state  school,  county,  school 
dislnct,  and  local  puri>oses,  and  may  ad(i  10  ]>er  cent 
tiusreto  for  contingencies.  In  like  manner  the  ' '  board 
of  i^mm  &M|iflld«»  m  each  county  reports  the 
amount  to  be  raved  for  aooatypnrpoeea.  llieooimty 
board  of  taxation  then  computca  ^  tut  rates  nooai 
sary  in  each  district  to  raise  the  sum  required,  on  Hiq 
basis  of  the  assessed  valuation  as  equalised. 

The  general  tax  law  of  1905  provides  a  limit  for  all  purposes, 
exdnsive  of  the  state  school  tax,  of  $1 . 70  in  ciUes  having  over  50  000 
inhabitanteandof«.60ino*hertaxinfdiiitrlcte.  Sobeequent hiwe 
provide  for  a  fradual  r.xlurtion  of  rates  in  all  countica  where  the 
aggregate  rate,  including  the  state  school  tax,  is  over  $2.  The 
linHrtieaeiiqMised  upon  tbe  tax  mte  in  any  district  shall  not  apply 
to  the  tax  rate  required  to  raise  the  state  tax,  tbe  etate  adMel  tax,  to 
P*y  against  the  taxina:  di-stricts,  or  to  pay  the  cost  of 

milltimil|||g''ilUid  maintaining  any  sewage  system  in  any  borough 
^udi  amy  be  in  ndfiliaa  to  Hm  Kiiytnd  nt».  IKs  legisktion 
■ppeais  to  be  intended  to  prevent  an  increase  in  the  actual  bodoB 
of  taxation  which  might  have  resulted,  if  the  old  rates  had  been  con- 
tiniNd,  from  tiie  InenM  fa  the  awcMcd  valuation  brought  about 
by  the  action  of  the  ainta  bond  of  eqpaltntion  and  by  tbe  oonaty 
board  of  taxation. 

3.  Collection — 

Taxes  are  collected  hy  the  collector  of  each  taxing 
district.  They  are  due  the  1st  day  of  October,  and 
deUnquent  the  20th  of  December.  The  penalty  for 
ddinqiienqr  k  7  per  eent,  imksB  the  governing  body  of 
the  taadng  dirtriel  tea  a  li^iale,  b«l  b  not  to 
ceed  12  per  cent.  Taxes  on  personal  property  aieool- 
lectible  by  distress  and  sale  immediately  after  Decem- 
ber 20,  and,  if  no  goods  and  chattels  are  found  to  seize, 
the  delinquent  may  be  imprisoned.  Real  estate  taxes, 
if  ddinquent,  become  a  Hen  on  December  20  and  war- 
lant  for  liie  aale  iMOea  tbe  following  July. 

■Hi*  tuee  m  nal  eMMe  may  be  collected  from  the  tenant  or 
other  person  in  possessiont  wbo  in  turn  may  racover  ftoB  tte  Imd- 
IwdL  The  taxes  on  unimproved  or  untenanted  lands  may  be  col- 
l^cted  by  Miauiv  ami  mle  of  timber,  wood,  herbage,  or  other  vetodi- 
blee.  Comity  taxaa,  together  with  tbe  state  school  tax  and  the 
state  tax,  if  any,  are  paid  by  the  district  collectors  to  the  county 
collectors,  and  the  state  taxes  are  remitted  by  the  cooaty  coUaelm 
tathetwMiniioftbegtete.  ywMecuw 

B,  fou.  Tank 
Tim  poE  tax  k  not  used  to  supply  state  revenue. 
0.  mi  juuiuuxaiiQii  «ax« 

A  tax  ia  Impoaed  on  the  transfer  of  any  property 

real  or  penonal,  of  Hw  Talne  of  mo  or  orer,  or  of  any 
interest  therein  or  meone  therefrom,  in  trust  or  other- 
wise, topenoiiBwooipoMlkna,mtlieMlo«JiigeM0a: 

(1)  When  the  transfer  is,  by  will  or  intestate  kws  of  thia  etale, 
of  PTOPOrtv  from  a  nanm  dvi»y  moA^  ^  rwlimt  111 

tbe  etotew 


TAXATION  AND  REVENUE  SYSTEMS— NEW  JERi^EY. 


(2)  Whenthetraa8feri8,bywmorinto0tfttekw,ofteagiblepiop- 
erty  within  the  state  and  dwideat  ww  a  aoaiwddwit  a<  Uia^Bte 

at  the  time  of  his  death. 

(3)  When  the  transfer  is  of  property  made  by  a  recident,  or  of 
taa^fe  P>op«ty  iriiQiiB  the  etale  made  by  a  nonresident,  by  deed, 
grant,  bargain,  Mli,  or  gift,  made  in  contemplation  of  death  of 
grantor,  intended  to  take  effect  after  such  death. 

(4)  ^en  any  person  comee  into  Ae  poawonon  or  enjoyment, 
by  a  transfer  from  a  resident  or  nonresident  decedent,  when  such 
nonresident  decedent's  property  is  within  the  state,  of  am  estate 
in  expectancy  of  any  kind  or  chacaeter  whidi  is  contii^nt  or 
defeasible,  transferred  by  an  instrument  taking  effect  after  the 
peaage  of  this  act,  or  of  any  property  transferred  pursuant  to  a 
power  of  appointment  contained  in  any  inetnunent  takuig  effect 
«ter  tlM  iMa«i  of  tbie  act. 

Tim  tax  is  at  the  rate  of  &  per  cent  of  the  clear 
marlsrt  yalne  of  the  property  and  is  to  be  paid  to  the 
state  treasurer  for  the  use  of  the  state. 

Property  passing  to  father,  mother,  husband,  wife, 
child,  or  lineal  descendant  born  in  lawful  wedlock, 
brother,  sister,  son-in-law,  or  daughter-m4aw,  or  to 
any  child  or  children  adopted  as  snch,  of  the  decedent, 
or  to  any  ehtid  to  whom  such  decedent  for  not  less 
Iban  10  jeani  prior  to  such  transfer  stood  in  relation 
of  a  parent;  provided  such  relation3hip  began  at  or 
before  the  child's  fifteenth  birthday  and  was  con- 
tmuous  for  said  10  years  thereafter,  or  to  churches, 
hospitals,  orphan  asylums,  public  libraries,  Bible  or 
tract  aocieties,  religious,  benevolent,  and  diaritable 
Bwtitatkme,  or  for  a  public  nuBiiflMnt  or  mamorial,  is 
esBBmpt. 

If  the  tax  is  paid  within  one  year  from  the  date 
of  the  death  of  the  testator,  a  discoimt  of  5  per  cent 
is  allowed;  if  not  paid  within  one  year  from  such 
date  interest  at  the  rate  of  10  per  cent  per  amnoa  is 
added. 

9.  oomrtmienam  Tazw. 

All  corporations,  both  domestic  and  foreign,  are 
taxed  <m  their  property  wiHun  the  state  for  loeal 
purposes  and  by  several  different  methods  for  state 
purposes.  Some  are  also  taxed  for  local  purposes  on 
the  basis  of  gross  earnings.  (Only  state  taxes  are 
described  in  thia  section;  for  local  taxes,  see  Municipal 
Revenues.) 

1.  StaU /nmehiae  tax  on  capital  stock. 

An  oorporatlonB  incorporated  under  the  Inweei  New  Jersey  ,  other 

those  which  are  subject  to  the  payment  of  a  state  franchise  tax 
assessed  upon  the  basis  of  gross  receipts  (to  wit :  gas  and  electric  light 
companies  when  not  using  the  public  highways;  domestic  HleinBiir- 
saee  fwpr«**— :  puior,  palace,  or  deeping  car  companies,  and 
■fBjpw  companies  operating  in  the  state),  or  subject  to  a  local  fran- 
dlintax  based  on  gross  beamings  (to  wit:  street  railway  companies, 
water  companies,  gas  and  electric  Bgbt  or  power  coeopanies,  tele. 

and  telepbone  companies,  district  telegraph  messenger  com- 
panies, sewer  companies,  oil  or  pipe-line  companies,  all  when  using 
public  highways),  and  other  than  insoranoe  companiee  subject  to 
a  tax  on  ffom  pwmluma  or  to  retatbtory  taxea,  collected  by  the 
commiflrioner  of  banking  and  insurance,  pay  an  annual  license  fee 
at  fnncbiae  tax  of  one-tenth  of  1  per  cent  on  all  amounts  of  cajntal 
itodkiMBdaBdoiitrtaadinguptoandfBdndfaigf8,tW,mO;  oaaU 
^I^Ual  stock  issued  and  outstanding  in  excess  of  $3,000,000  and  not 
MfiBinWn  |6y000,000,  one-twentieth  of  1  per  cent,  and  the  f urtber 


sum  of  950  for  eadi  9LM«0  <»  fraction  tiiereof  in  excew  of 

$5,000,000. 

Thia  Ux  does  not  apply  to  the  following  classes  of  corporatknu,  in 
addition  toUMMinentioiiedaba^:  Railway,  camel,  or  banking  cook- 

panios,  including  savings  banks,  com-  torirH,  ..r  roli-ious  corpora- 
tions, charitable  or  educational  aseocia lions  not  conducted  for  profit, 
or  manufacturii^  or  mining  companies  at  least  50  per  cent  of  wfaoae 
capital  stock  issued  and  outstanding  is  invest^'d  in  mining  or  man- 
ufacturing? carried  on  in  the  state.  Mining  and  manufacturing  com- 
panies doing  buaineas  in  the  state,  but  having  less  than  50  per  cent 
of  thebetock  invested  in  siicb  buaineas  in  Hie  atote,  are  entitled  U> 
deduct  from  the  amountof  tbe  capital!  sto<-k  issued  and  outstanding 
subject  to  taxation  an  aSKNint  equal  to  the  assessed  value  of  the 
property  used  in  tbe  state. 

"nibitaxisaaBesBed  on  the  basis  of  a  return  made  totbeetate  boMd 
of  assessors  and  is  coll<»cted  by  the  controller. 

2.  State  franchise  lax  bated  on  grot*  eamxnga  or  on  grow  prantiimf 
ondnvpin*. 

The  foUowinsj  elapses  of  corporations  arc  sul>jcct  to  a  state  tax 
based  on  gross  earnings  or  gross  premiums  received  within  the  state 
at  the  rate  named:  Gas  and  eleetric  compaaiea,  when  not  nwig  tbe 
public  streets,  highways,  etc.,  at  the  rate  f)f  one-half  of  1  per  cent; 
life  insurance  companies  incorporated  in  New  Jersey,  on  gKMB 
premiums  at  the  rate  of  thirty-five  <»e-himdred11iB  of  1  per  cent^ 
with  an  additional  tax  on  aor^ua  at  lite  rate  of  1  per  <  cnt;  parlor, 
palace,  or  sleeping  car  compaaieB,  on  gross  receipts  at  the  rate  of 
2  per  cent;  exjwess  companiee  on  gross  receipts  at  the  rate  of  2  per 
cent.  Tbesetaxne  are  as«j«d  by  tbe  state  board  olaMiesore  and 
collected  by  the  controller. 

S.  The  StaU  tax  on  railroads  and  canal  companiea— -Historical  note.-^ 
This  tax  originated  in  the  "act  for  tbe  taxntiott  of  raitaoad  and 
canal  property"  approved  AprU  10, 1884.  The  chief  provieiont  of 
this  act  wore:  First,  that  all  property  f«f  any  railroad  or  canal  com- 
pany not  used  for  raihroad  or  canal  purposes  shall  be  assessed  and 
taxed  by  the  aaine  auutiw,  and  in  the  aaaw  mannar  aai  at  ti« 
same  rate  of  taxation  as  the  taxable  pri>p<  rty  of  other  owners  in  the 
same  municipal  diatricta;  second,  that  all  property  used  for  railroad 
and  canal  purpoaea  AaU  be  aMMd  by  tbe  etate  board  of  aMH» 

(1)  The  main  stem,  consisting  of  the  ri<:ht  of  way  not  ovBT  lOOfoet 
wide,  with  raik  and  sleepers  and  all  passenger  depots. 

(2)  The  i«ad  estate  other  than  the  main  stem,  including  road- 
bed and  tracks,  outside  of  the  lOOfeet;  all  buildinpotber  thandeyot 
buildings  used  for  passengers;  all  water  tanks,  wmtecwoika,  riparian 
rights,  docks,  wharves,  and  piers. 

(3)  The  tangible  personal  property,  including  rolling  stock,  cars, 
locomotives,  ferry  boats,  machinery,  t<K)l9,  etc 

J 4)  The  franchise:  All  four  of  these  classes  of  property  were  to  be 
ued  and  Meened  by  the  state  board  of  a&sessors.  They  were  all 
to  be  subject  to  a  state  tax  at  Ibe  rate  of  one-half  of  1  per  cent,  and 
items  2  and  3  were  to  be  apportioned  among  tbe  local  taxing  dis- 
tricts where  they  were  to  be  ^;'.Ibject  to  the  same  taxes  as  were  levied 
on  other  property  in  these  dibtricts,  but  the  latter  tax  waa  not  to 
exceed  1  per  eeiiL 

Tbe  railroads  objected  to  this  tax  on  tbe  ground  that  it  wiw  un- 
constitutional in  that  it  created  a  Kjjccial  class  of  property  for  pur- , 
poses  of  taxation,  but  tbe  courts  susUined  the  constitutionality  of 
Hietax.  Tbe  act  waa  fnrOer  attadced  by  certain  cities  wfaidi  re- 
garded it  as  -vvithdrawinr;  tix)  much  property  from  lo<-al  a.ssessnient« 
and  taxation,  and  it  was  also  the  object  of  attack  by  a  political  move- 
ment in  favw  of  "equal  taxatiwi**  on  the  ground  Ilia*  raBwid  prop- 
erty waa  not  thereby  taxed  at  the  same  rate  as  other  property.  The 
act  was  amended  sixteen  times  down  to  and  including  the  session  of 
the  l^islature  in  1908 ;  in  one  year  (1906 )  it  was  amended  three  tiBBCS. 
It  waa  also  tte  snl^eet  of  frequent  litigation  and  the  fatm  whiA  it 
took  in  1906  and  1907  was  held  to  be  unconstitutional. 

Present  form,  1908— The  state  board  of  assessors  assesses  the  fol- 
lowing three  items  of  raihroad  and  canal  property:  No.  I  of  tbe  act  «f 
1884  modified,  tbe  "main  stem"  including,  in  tbe  case  of  railroads, 
the  right  of  way  100  feet  wide,  with  rails  and  sleepers  and  all  struc- 
tures other  than  passenger  and  freight  depots;  in  the  case  of  canals 


TAXATION  AMB  BB?lSlfUE  S¥8TE1IS-~NEW  JERSEY. 


Ife*  wmmwmf,  im^  wrf  Imiii  bMik;  «  «!  llii  .une  act, 
the  tangible  penomd  property,  iiieiiMiii«  raOi^  sIm^,  tan,  loeo- 
■Wttve^fanybostB,  and  tha  tuigible  pen^onal  property  of  canal 
fiiHwiliin;  tad  No.  4  of  tbe  act  of  1884,  the  irancliiae.  ThoM 
properues.  due  allowance  being  iiiiid»farpi«|Mrty  unicr  No. 
•ctof  1884,  with  the  addition  of  passenger  depots,  are  tmmmim 
«he  bMis  of  a  report  allowing  the  stock  and  bonds  and  the  market 
mteetlMraof.  Tha  nto «fte]«ivM on  tliis  property  la  the  av^r- 
^^^^^^^^^'^'^^■••MpwpM'tf  witiorla«ipttpwi,iiiy.t>t 

1i»  IM  Mt  i«lMlv«  to  mibmd  taanillni^paned  at  the  Maiimaf 
M88,  provided  that  pn^wtty  of  tlie  dwi  Ni>.  S  ia  the  wt  «f  laa^ 
wtate  other  than  main  stem,  including  iwdb«d  lad 
mMMlIu  of  the  100  feet;  all  buildii^  (includiw  paMomui 
ijiwte  fonwstly  iwdadei  111^ 

•^^man  rights,  dork,  wharvee,  and  pienaiMMiid  be  aasened 
■irttiilOMl  assesBoiB.  This  act  beii«  found  unconstitutional  after 
■■■■■■aBtiadhteB  nndt  for  IMW  and  1907,  the  l^^ture  in  1908 

.iBir  lfcMe  yeaw.  Rwromably  all  the  old  prov-isione  of  the  statutes 
•WW  mil  thoae  dedaied  unconstitutional  are  still  in  force  and 
-«» 19(»  this  p«pi^li«i  1«« 

Honed  to  the  local  taxing  districts  where  it  m  keatad,  aadaohjaelad 
to  taxation  in  each  sacii  dirtrict  at  the  saaa  niia  aa  alkar  «MMlv 

^Oiiit«f  the  state's  share  <rf  the  proceeds  at  this  las  ttuM  h  Mr» 
■■a  wiHy  appropriated  to  the  support  of  the  local  schools  a  sum 
•fMltoiaalMf  el  1  per  cent  of  tite  total  valuation  of  the  moDertv 
as  «M  Ike  toxi.  levied.  M  iMHwy  k  Mittad  l»y  Oa  litato 
0aatiul]a>  to  the  county  collector  and  apportioMd  to  Aa  aaMHil 
wAetA.  districts  by  the  coon^  Biq;>erintendent  of  aehaoh. 

•ill  immmmmmm  BWii|waiit.^BoBmtie.  Mfa  ii— imce  com- 
piliaii  ana  taaad  on  surplus  and  gross  prnmiiiMMi  0h4 "tiadar 
Hiila  liaaiiiiBi  toa,  above.)  The  following  taxes  are  assessed  and 
^IIJII^''*'^      '    rtfothw"*"*'  ^  '>*"^  and  insurance:  Fire  imnr- 

pamnms,  and  retaliatory  taxes  against  the  companiea  dTstetes 
^idi  levy  aure  than  2  per  cent  on  New  Jeney  companies,  at  the 
laaw  niie  aa  m  Hhtm  rtaies.  Voieigii  lifa  iaamaace  companies  are 
taxed  only  under  the  retaliatory  law.  AU  oiliiv  dkmmid  iHMaaea 
oompaaiBBfe  2  per  cent  on  grass  premhniM. 

(ibr  Ifca  qpaeiai  fieandiiw  tez  on  ompoations  using  the  public 
atoeets  and  for  the  annual  'j^tfln  fm  «■  atoaat  laiiMadK  aaa 

wmmmm  mastatf.  wsmmm,  ah©  warn. 

I»amaw5e  agmt,  tenim  eoaqwiy,       Mnerant  vendon,  |25; 
mt.  Me,  marine,  aod  Iiv«  stock  insonace  *<t>mmp,fnift,  ^gg^ 
laridents  to  auction  jewelry  within  the  state,  $100. 

tl»  the  aeotatoiy  of  state.— Incorporation  fee,  20  cents  for  each 
HM  of  capital  clock  autiiorited.  |2»  adnimam  tax;  incraaaa  of 
itock^20  cents  per  $1,000,  $20  minimum  tax.   Consolidation  and 

!2S  ^         ^'        ^^'^  authorized  beyond 

Ofttal  of  mipuaStam  conaolidatod,  |20  minimum.  Extension  of 
aavporate  existence,  same  as  ogpniMtian;  danlntioD,  d^«a  of 
■■^mciaaae  el  capital  stock,  etc.,  |20;  foreign  corporations, 
fawflqpa  tax,  11%  fnwign  insurance  con^wny,  |20;  annua]  atate- 
MHt  at  itaanaea  Qoaipaalas,  Pi. 

F.  TBR  IirCX>M£  TAX. 

"tttte  is  no  income  tax  in  New  Jeraegr. 

^mmrt  MmwmvmL 

Thm  coonlj  reiffinues  are  entirely  derivative  in  New 
^ktmy.   Thme  h  no  independent  assessment  of 


property  for  the  purpose  of  county  taxatkm,  nor 
does  the  county  levy  or  collect  directly  a^'pol^ 

o<Hporatiou,  or  business  taxes. 
^Iia  si^porl  oi  tlM  ooonty  comes  mainly  from  a  tax 

h^yliicliMiioltlieaMBMBiirahM  of  property  aa 
detemined  by  the  assessors  «f  tiie  IomI  teadng  dfe> 

tricts  and  equalized  by  the  ootmty  bond  of  taxation. 
The  amount  to  bo  raked  for  county  purposes,  to  wit, 
for  current  expenses,  dobt  and  interest,  public  works, 
poor  relief,  and  other  county  purposes,  Ls  determined 
by  tbo  "bottd  of  chaeen  freeholdere"  not  later  than 
the  Itsl  Tuesday  of  Aqgttii.  Thk  smouni  k  limitad 
to  a  sum  which  shall  not  eoDMed  60  omts  tot  each  $100 
of  assessed  valuation  in  the  county,  but  an  mcrease 
not  to  exceed  10  cents  may  be  granted  on  nppKnstiwt 
to  the  county  board  of  taxation. 

The  county  also  receives,  for  distribution  to  the  local 
school  districts,  the  state  sdiool  tax  and  a  portion  of 
the  state  tu3L  on  taairMd  and  canal  prv^rtj.  (3ee 
State  EoftBiMB,  A  and  IK) 

IAdbiuifal  Revenues. 

A,  'flmUAL  XMmXT  TaJOM. 

(See  under  State  Bemnes,  a.) 

% 

B.  POLL  TAxna. 

A  poll  tax  of  $1  p«r  aumm  m  aMMd,  lensd, 

and  collected,  with  the  property  taxes,  on  aSi  m^lft 
resident  in  (Jie  state  over  2 1  years  of  age.  Exempt  are : 
Paupers,  idiots,  and  uisane,  firemen,  veterans  of  the 
CM  War,  and  members  of  the  national  guard.  The 
assessor  entets  tiie  poU  tax  in  his  list  together  with 

the  ratalde  propevfj;  tMt  is  ooBsoted  and  enftwce- 
able  in  the  sane  manner  as  an  tlie  taxes  on  penonal 

property. 

o.  THB  uaaaarAxcm  tax. 
ISis  iidMritanoe  tax  is  not  a  mnmeipal  tax. 

D.  COSPOBATION  TAXXS. 

Corporations  genersUy  are  taxable  on  thMr  property 

in  the  same  manner  as  individuals.  The  following 
are  special  cases,  and,  except  as  otherwise  stated,  aia 
taxed  in  addition  to  the  property  taxes: 

«omM»^  of  public  service  eorporatioru.— An  persons, 
•ofaaiiaaAlqp^  aanciatioaa,  or  corporatkma  other  than  municipal 
or  corporations  operating  railroads  and  canals,  which  haw 
rigit  to  use  or  occupy  the  streets,  highways,  roads,  lanes,  or  pubUc 
ptaoea"  are  taxable  on  their  gross  earnings,  in  addition  to  the  taxes 
on  their  property,  at  the  rate  of  2  per  cent  upon  their  gron  receipts 
except  street  railroads,  which  paid  for  1906,  2J  per  cent;  for  190?' 
3  per  cent;  for  1908,  3^  per  cent;  for  1909,  4  per  cent:  for  WiL 
41  per  cant;  lor  mi  and  thereafter,  5  per  cent. 

These  taxes  are  assessed  by  the  state  board  of  asBoaaoiB  aod  appoa. 
tioned  to  the  various  taxing  dLstricts  in  proportion  to  the  value  of  the 
"property  located  in,  upon,  or  under  any  pubUc  street,"  etc  aa 

shownbytheretomsofthediilrietMMeRiia.  BstHiahaMdhaatha 

power  to  oqvaSae  aach  ninawiMiiili). 


TAXATION  AND  REVENUE  SYSTEMS— NEW  MEXICO. 


I  taxes  are  due  and  payable  at  the  same  time  as  other  taxes 
and  are  collected  by  the  district  collectors  in  the  same  manner  as 
taxes  on  other  property.  They  are  in  lieu  of  all  of  the  township, 
town,  boros^  orcityfraaddas  taxea,  butdo  not  impair  the  validity 
of  any  coateaetar  agiaasaaat  for  tha  original  parchaaea  of  the  fcan- 
chiae. 

Tba  dam  of  corporatioaa  aetnally  aaKSsed  on  groaa  eandnga 

hi  tiiis  way  are  street  raihrayl^  water  companies,  gas  and  electric 
companies,  telegraph  and  telephone  companies,  district  tcle- 
l^ph  meennger  comj)anieB,  sewer  companies,  and  dl  or  pipe- 


E.  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

Hie  common  oovncils  and  boards  of  aldermen  have 
power  to  license  junk  shops,  l)illboards,  billposters, 
roller  skating  rinks,  omnibuses,  carriages,  and  other 
▼ehicles,  peddlers,  pawnbrokers,  auctioneers,  milk 
dealeiB,  stxeet  mnsicians,  shows,  and  tbeatrieal  per- 
fonnaness.  Bates  given  in  gtoMal  statotes  aie: 

Gbeaa-adadarion  25  cnila,  not  to  exeeed  ISOO  per  day;  adndaaon 
l^to  25  cents,  not  to  exceed  $100  per  week.  Concert*— adadaacm 
80  cents  or  more,  $25  per  concert;  theater,  $350  per  year.  Saqpioy- 
Blent  agencies,  not  to  exceed  $25. 

The  board  of  excise  commissioners  has  the  power  in 
towns  and  cities  of  granting  rets^  fiqiior  fioenses. 
The  rates  loimd  in  gwieral  statutes  axe: 

liqtKxt.— Hbaatatote  fixea  tiie  ndaiaiuaa  Ucease  fee  but  t»>t  the 

maximum,  according  to  population,  as  follows:  $100  for  a  popula- 
tion not  exceeding  3,000;  |150  when  it  exceeds  3,000  but  not 
10,000, and ISOOwhenitiahiezceaBof  10,000.  BeerboCt^ fUK>; 


Other  Hoenses  are  detefndned  by  municipal  ordi- 

School  Rsvenues. 

The  free  public  schook  are  supported  by  the  statc> 
school  tax,  by  appropriations  out  of  the  revenues  of 
the  state  made  to  compensate  for  the  withdrawal  of 


nulroad  property  from  local  taxation  and  to  leduce  the 
state  school  tax,  by  interest  and  other  income  of  the 
moneys  invested  in  tlie  state  school  fund,  including 
rents  of  riparian  leases  of  lands  under  water,  by  tlie 
poll  tax,  and  such  taxes  as  may  be  voted  loisally, 
the  local  taxes  being  by  far  the  gzeater  part  of  tho 
support  of  the  schools. 

The  aggregate  amount  of  the  annual  state  fund  other 
than  that  from  investments  is  to  equal  $5  for  each 
child  in  the  state  l)etween  5  and  IS  years.  What  is 
necessary  over  and  above  the  state  appropriation  is 
levied  as  the  state  school  tax  and  is  apporUcmed  88 
above  in  proporlion  to  tiie  assessed  vtiae  of  the  inop> 
ei^  tftyftMi*  in  eadi  ocnmty  and  taxing  district.  Tlui 
money  is  collected  by  Ae  eoonty  eoUectors  and  re- 
mitted to  the  state  treasurer.  As  soon  as  received 
90  per  cent  thereof  is  immediately  returned  to  the 
counties  and  taxing  districts,  being  apportioned  by  the 
county  superintendents,  and  10  per  cent  is  placed  in  a 
iflservo  fund  and  ^qportkmed  to  the  ooontieB  by  tha 
state  board  of  edneatioa.  The  other  monei^  in  the 
state  school  fund  are  apportioned  by  the  state  board 
of  education.  The  funds  raised  by  local  t>a»ation 
are  under  the  control  of  the  local  authorities. 

LKnaLAXfON  Amanm  bbvbhub  laws:  ibis. 


The  governing  body  of  any  village  may  appoint  a  board  of « 
consialuvoittweaBMHBbeia  lor  Ihfea  years  at  a  salary  iixedby  such 
£^overning  body,  ^he  first  assessors  appointed  under  this  law  shall 
hold  office  for  one,  two,  and  three  years,  respectively.) 

Osteopaths,  lawyen,  atatuoary  engineeia,  and  opentani  of  pane 
bums  are  required  to  take  out  state  licenses.  Muuii  ipalities  were 
authorized  to  exclude  from  the  maximum  tax  rate  prescribed  by 
law  a  levy  to  provide  for  the  interest,  sinking  fond,  and  coaatrae- 
tson.  and  maintenance  of  aewet  systems.  Provision  was  made  ior 
the  iannace  of  new  liquor  licenses  in  the  ratio  of  1  license  to 
500  inbmMtamVij  which  are  granted  to  the  highest  bidder  therefor. 


NEW  MEXICO.' 


New  Mexico  draws  its  revenues  mainly  from  the 
general  property  tax.  There  are  certain  special  cor- 
poration taxes  on  car  and  express  companies,  and 
on  foreign  corporations  engaged  in  producing,  refin- 
ing, and  selling  petvolsnm  or  coal  qH.  There  is  no 
inlievitanee  taac,  and  sacb  liecnsea  as  are  provided  for 
1^  statute  go  d^reet  to  the  suppcn^  of  schools  and  the 
general  conatgr  governnuBt  m  oomty  in  which 
collected. 

In  changing  from  a  territorial  to  a  state  form  of 
government  (Jan.  6,  1912)  provinon  was  made  in 
section  4,  artide  12,  ol  tbe  new  constitntion  that  all 
laWB  of  the  territ^xry  in  force  at  the  timo  of  admission 
into  the  Union  as  a  state,  not  inconsistent  with  the 

*  TUa  comnflsdon  is  derived  maiidy  inm  the  following  sources: 
Compiled  Laws  of  New  Mexico,  1897:  Santa  Fe,  N.  Mex.,  1W7. 
Laws  of  New  Mexico,  1899:  Santa  Fe,  N.  Mex.,  1899. 
Laws  of  New  Mexico,  1901:  Albuquerque,  N.  Mex.,  1901. 
ThB  Bonrion  Laws  to  1913,  and  Beport  of  the  Secretary  of  the  Ter- 
lilary^lMMI. 


I 


constitution,  should  remain  in  force  as  the  laws  of  the 
state  until  they  expire  by  their  own  limitation,  or  are 
altered  or  repealed. 

Tbe  i^visions  of  the  new  constatntion  oonoeming 
taau^on  an  aa  folkma: 

OONSTmmONAL  PTOVISXOK8. 

ARTICLE  vm. 
TaxeUion  and  revenue. 

Sec.  1.  The  rate  of  taxalMn  shall  be  eqoal  and  uniSiMBaiVQaaU 

subjects  of  taxation. 

8bc.  2.  The  legialatiiieihall  have  power  to  provide!^  tha  levy 
and  collection  of  licoise,  excise,  income,  coUateral  and  direct 
inheritance,  lef^acy,  and  succession  taxes;  also  graduated  income 
taxes,  graduated  collateral  and  direct  inheritance  taxes,  graduated 
legacy  and  aucoeasion,  and  other  specific  taxes,  including  taxes 
upon  the  production  and  output  of  mines,  oil  lands,  and  foraata; 
but  no  double  taxation  shall  be  permitted. 

Sac.  3.  The  ennoMcatipa  of  subjects  of  taxation  ui  aedaon  2  of 
tMaatlidsd^Mtillllii  lhe  Iqgiaiatuie  of  the  power  la  iw|iii>a 


TAXATION  AND  iUBVENUB  S¥BTfiiB-NEWlfEX100. 


«il|0i!lt  l»  Im  luwd  in  audi  manner  as  may  be  consistent 
wHk  tike  principles  of  taxation  fixed  in  this  constitlitkn. 

Sic.  4,  There  sliaU  be  levied  annually  for  state  revenue  a  tax 
■at  t©  esceed  4  miliB  on  eacb  dollar  of  the  assessed  valuation  of  the 
pKuporty  in  the  stale,  except  for  the  support  <rf  the  edocatioiuil, 
psmal,  and  charitable  institutions  of  the  state,  payment  of  the  state 
i*t,  and  intefcet  thereon.  For  the  first  two  years  after  this  con- 
atittition  gum  into  effect  Hie  total  annual  tut  levy  for  all  state  par- 
pases,  exclusive  of  necepfarv-  levies  for  the  state  debt,  shall  not  «- 
ceeil  M  milla;  and  thereafter  it  shall  not  exceed  10  mills. 

Sw, »,  A  state  bowd  of  eqnOitatlon  is  hereby  created  which 
siali  eonslM  of  Ihe  gormm,  ttaveHng  auditor,  state  aoditor,  sec- 
m^my  of  state,  and  attorney  general.  Until  othowise  provided, 
aid  boasd  dull  have  and  «cerciseall  the  powen  now  vested  in  the 
icniMal  boMd  of  eqaaUaation. 

Sbc.  6.  The  kgjslatme  shall  have  no  power  to  release  or  dis- 
<*«8e  any  coun^,  city,  town,  school  district,  or  other  municipal 
coipoiatioB  or  Biibdivirimi  of  tiieslate.  finm  its  proportionate  share 
sff  tases  levied  for  any  purpose. 

SmK.  7.  Ihm  property  of  the  United  States,  the  state,  mi  all 
ei««ntiaB,  tovns^  cities  and  school  districts,  and  other  iwfff>%^l 
ceipanlioM,  pubic  liims,  coinmiuiity  ditches  and  all  latemb 
thereof,  all  church  property,  all  property  used  for  educational  or 
charitable  purposes,  ftU  cemeteries  not  used  or  held  for  private  or 
flMpMle  pnft»  i«I  all  beads  of  tlM  state  of  New  Mexico,  and  of 
'ttie  counties,  —**■"![  1|i  iiiilllis,  Htd^diMcIs  lliinwf  **ntl'  be  «swn>t 
ftomtazatiDi. 

fc:.  8.  thm  power  to  license  and  tax  corporations  and  corpoimte 
property  shaU  not  be  iisiiiH|Qidied  or  suspended  by  Hbe  state  or 
•ny  subdiv-ision  thereof:  Protnded,  That  the  l^lature  may,  by 
feneml  law,  exempt  new  railroads  from  taxation  for  not  more  than 
si*  yaM%  §mm  and  after  the  completion  of  any  such  raihoad  and 
twcfces;  SMdt  raihoad  being  deemed  to  be  completsd  iir  fte  pnr- 
paee  of  taxation,  as  to  any  operative  division  thereof,  when  the 
mam  is  opened  far  business  to  the  public;  and  new  sugar  factories, 
■■clliiBy  radueliMb  and  leffaiiag  wach%  and  'pnaqnqg  plants  far 
irr^ation  purposes,  and  irrigation  woritSi  far  not  ONM  ten  wht 
ycais  from  and  after  their  establiahnmt. 

Aw.  t.  AB  pNpsrtjivi^  the  tmitnial  limits  of  the  authority 
inOfitlt^  ^>  *nd  subject  to  taxatioii,  akall  be  taxed  theran  for 
mtm,  emmtj,  municipal  and  other  purposes:  pro\'ided,  that  the 
M»  board  si  equalization  shall  detwmine  the  value  of  all  property 
i^iiiB%  sleeping  ear,  tefagnph,  tdepbene  and  etber 
tansportation  at  transmission  companies  used  by  such  companies 
in  the  opeeatkm  of  their  lailraad,  express,  sleeping  car,  telegraph, 
er  teiepiione  linse,  or  other  tmnqmtation  or  transminon  lines, 
and  shall  certify  the  vmlue  thereof  Ma»«blmdnad  i»  fhr'timrty 
and  municipal  taxine  authorities. 

8nc.  11.  The  legisiature  may  exonpt  from  t^'g^tiftn  property  id 
adk  band  ef  «  faniiy  to  the  swMat  sf  IMS. 

Sec.  12.  Lands  held  in  lar<;e  tracts  shall  not  be  aMMed  far 
tion  at  any  lower  value  per  acre  than  hmds  of  the  sum  chaiacter 
^^'^^^[^''^^^'^^^  ^IZSii       ^  — Theplov- 

onmam. 

Tbm  often  moBl  diroetlf  WMMMRMd  nitii  timl&m 

P)  Oonnty  asseaaor,  elected  every  four  years. 
^^^W^Cwnttjf  ooiieelor;  iSm  county  treasurer  is  ex  officio  tax 

(3)  County  bsMi      :«qpBliatisn,  -■TTiiiiiiii  of  'tiw  mumr 
commissionefB. 

(i)  8Me  bend  efe(|«BiiaaSien,  created  by  the  c(»stltiitloii,<90B- 
■flts  of  the  governor,  traveling  auditor,  state  auditor,  secretary  (rf 


State  Reybmubs. 

A.  onniAL  mmanr  taibs. 
1.  Bm§-^ 

a.  The  property  included  and  exempt. — All  psopvij 
in  the  state  not  exempt  by  law,  is  sabject  to  faf^^^ftpp 

(1)  Real  estate  includes  all  lands  w-ithin  the  state  to  which 
title  or  right  to  title  has  been  acquired,  all  mines,  minerals,  and 
quanie^  and  all  lig^  and  privileges  appertaining  to  land,  and 
improveuMBts  iddch  include  all  buildings,  structures,  fixtims,  and 

fences  afflated  to  land,  wiwtlMr  titk  IQ  tiM  Iwd  bM  beoB  aet^id 

or  not. 

(8)  pHWMd  property  iadodiaB  everything  subject  to  owner- 
ship not  included  -n-ithin  the  term  "real  estate." 

(3)  Exemptions,  in  addition  to  public  property  are:  Bonds  of 
state,  county,  nranicipality,  and  districts;  public  libraries;  cem- 
eteries; property  flf  literary,  scientfic,  benevolent,  i^cuUuial,  and 
religious  institutions  and  societies:  fair  associations;  a  fandly  home* 
stead,  to  the  value  of  $200,  or  other  property  to  make  up  an  esenytfon 
of  taoo-,  ailnss  and  uMag  ckiiH  bearing  gold,  silver,  and  other 
precious  metals  (but  not  the  net  product  and  surface  improve* 
ments),  for  a  p^iod  of  10  years  from  the  date  of  the  location; 
irrigating  ditdies,  canals,  and  flumes  beloa^i«  to  communities  and 
used  on  a  mutual  basis;  and  all  othw  ditdMa,  etc.,  far  lii^Mli^ 
purposes,  for  a  period  of  6  years  after  conplatkm;  property  of 
irrigation  districts,  tanning  factories,  for  6  ymn;  and  railroads, 
far  6  yean  aflw  the  completion  ef  tiw  nad  and  bnmdiea. 

Beet  stigar  and  broom  factories,  woolen  mills,  smelters,  watv 
power  plants,  cement  and  plaster  nmnufactuiing  works,  waterwajrs, 
pipe  lines,  canals,  and  irrigation  phmts  and  r^ning  and  reduction 

works  coBipietwl  bsfaMApa  1,  IMt,  AaD  teeoEMipt  fawn  taatisa 

for  six  years. 

No  tax  is  to  be  bvied  on  any  mining  claim  located  under  laws  of 
the  Uoilad  StatsB,  or  upon  any  dMft  er  weildng  thenin  nntn  after 
a  patn^  Ins  been  issued  by  the  United  States  and  for  one  year 
tharoaflai;  but  other  net  improvements  and  the  att  pn?dnct  is 

h.  AssetsmerU. — ^Every  person  is  required  to  furnish 
a  sfram  Hal  of  Hmm  wad  value  of  his  property  us 
of  Januaxy  1  of  eadi  ywr,  Imi  tbe  nnniioil  rtikm  m 
fixed  at  the  value  of  the  property  aa  daftenniiied  by 

the  aaseasor.    For  a  false  list  or  failure  to  render  a  bat 

the  penalty  ia  an  incraMO  ol  26  piT  o«tt  ia  thA  aiMMad 

value. 

Lands  are  to  be  designated  on  the  assessment  lists  according  to 
their  c^acacter,  as  agricultural,  grazing,  coal,  saline,  mineral,  tim- 
ber, and  town,  city,  or  village  lots. 

Bona  fide  debt*  may  be  deducted  from  credits. 

Corpcxations  are  assessed  on  their  property  where  the  "iwne  is 
aitaalsd.  Bat  vfaaMlfaeeailfaaaipllricr  property  fa  aMMd,  tW 
stockholders  are  not  taxed  individually  on  their  stock. 

Bank  stock  in  national  or  state  banks  is  assessed  where  bank  is  lo- 
cated, by  tibe  stale  boaid  of  eqnaUaation,  on  the  basis  of  statements 
by  the  corporate  oAoers,  and  the  taxes  are  paid  by  the  corporation. 
Baildag  and  savings  and  loan  associations  are  assessed  with  the 
asBOont  riiown  to  have  been  paid  into  the  aBsociation,  up  to  the  1st 
day  of  January,  upon  outstanding  shares  of  stock,  less  the  amoont 
diown  by  the  statements  to  have  been  loaned  to  nhareholders  upon 
mmtgage  security  listed  for  taxation,  and  upon  shares  of  stock  of  said 
association,  and  neither  the  asbodation  nor  the  shaiekoldan  tiberain 
shall  be  liable  to  other  taxation  upon  shares  of  stodc  Moftgages 
on  real  estate  held  by  building  and  savings  and  in^n  aMOflfstiins  are 
exonpt  if  the  real  estate  is  listed  lor  taxatimi  by  the  oaasis. 

Bailniad,  telegraph,  telephone,  and  sleeping  car  companies  and 
other  transportation  or  tianamiasion  cnmpanies  are  to  be  awaed  by 


TAXATION  A10>  REVia^  g¥ST@MB— NEW  MEXICO. 


the  state  board  of  equalization .  All  property  fa  10  be  assessed  at  its 
actoal  mdae.  The  valuation  is  apportioned  to  the  counties  where 
the  pn^rty  is  located,  on  a  mileaire  basis.  The  power  of  tb^ board 
extends  to  all  classes  of  property  owned  by  the  railroad. 

The  state  board  of  equaHsation  fixes  and  determines  the  minimum 
value  <rf  all  items  of  property  other  than  those  which  it  assesses 
and  prqMies  a  schedule  such  valuation  which  it  files  with  the 
auditor. 

An  flheep  and  goats  belonging  to  nonresidents  may  be  assessed  by 
the  assessor  at  any  time  durinfj  the  year  in  the  county  where  they 
are  found  grazing  and  the  tux  thereon  is  payable  immediately. 

c.  Equalization. — Tho  county  board  of  equalization 
equalizes  between  individuals  in  the  county  and  hears 
complaints  in  regard  to  the  aaaeaanMLt. 

The  atate  boaid  of  equalizatioii  heara  sppeA  from 
the  eomkij  homed  ci  equalization  or  from  atqr  city 
aaMssor  or  city  council.  The  board  acyaatB  or  equal- 
izes also  betweea  tha  Gountiia. 

2.  Rate— 

The  rate  for  state  revenue,  except  for  the  support 
of  educational,  penal,  and  charitable  institutions,  pay- 
mait  at  the  atate  <M>t  and  infenat  thereon  is  nol  to 
exoeed  4  mills. 

The  constitution  provides  that  for  the  first  two  years 
alter  the  same  goes  into  effect  the  total  annual  tax 
levy  for  state  purposes  exclusive  of  necessary  levies  for 
the  state  debt  shall  not  exceed  12  mills;  and  thereafter 
it  shall  not  exceed  10  mills. 

A  tax  of  I  adll  is  levied  to  oeato  a  fond  to  be  known  as  ^  "  New 

Mexican  mounted  police  fund." 
The  sheep  sanitary  board  may  levy  a  special  tax  uptrn  thaasssssed 

value  of  all  sheep  in  the  state. 

3.  Collection — 

Taam  are  ooBected  by  the  county  treasurer,  irbo  is 
eac  offido  tax  eeOaetor.  Hie  cofflector  is  required  to 
visit  each  precinct  and  give  notice  to  all  persons  to  call 
and  pay  their  taxes.  Payment  may  be  made  in  two 
installments,  the  first  between  August  1  and  January  1 
and  the  second  within  six  months.  On  the  1st  of  De- 
cember in  each  year  half  of  the  unpaid  taxes  become 
ddinqueDt  and  on  the  lat  <rf  June  iwmining  half, 
fipooi  wUok  dates  1  per  oent  is  added  as  a  penalty  and 
4  per  eent  additional  at  the  end  of  a  month.  Delin- 
quent taxes  are  to  be  collected  by  distraint  and  sale  of 
personal  property,  and  10  per  cent  is  added  as  com- 
pensation to  the  collector.  Real  estate  is  subject  to 
sale  on  July  1 .  Taxes  are  a  lien  from  the  date  of  the 
lefvy  thereof. 

Delinquent  taxes  accruing  prior  to  1911  are  to  be  distributed  as 
foUows:  That  portion  of  said  taxes  levied  for  state  purposes  to  be 
paid  into  the  state  treasury  and  by  said  official  covered  into  the  state 
road  fund;  all  the  remainder  of  said  taxes  to  be  covered  into  the 
ooonty  load  fond  aad  oonaty  school  faad;  fta  appMtioMaaat 
between  county  road  fund  and  county  school  faad  to  be  made  in 
HwdiaaMiug^  of  the  county  commissionera. 

n.  fou.  TAxmt, 

A  pofi  tax  ol  91  is  kivied  up<m  all  able-bodied  male 

persons  oyer  the  age  of  21  years  for  school  purposes. 
AHpoB  taxai  ara  to  bepaid  to  the  county  tt'CMurar  for 


lit 

the  use  of  the  respective  school  districts  in  which  the 
same  are  collected.  Exempt  are  actiTe  menibero  of 
fire  companies. 

C.  THE  INHERITANCE  TAX. 

Tbem  m  no  inheritance  tax. 

D.  CORPORATION  TAXES. 

Corporations  are  in  general  taxed  under  the  general 

property  tax. 

Car  companies  operating  palace,  dmwing  room,  dining,  or  sleeping 
cars  are  to  pay  |1.50  upon  eadi  flM  <rf  the  vakm  of  the  can  used  in 

this  state  fixed  on  the  imit  basis.  Each  standard  car  is  valued  at 
$5,000  and  each  tourist  car  at  .$1,500.  One-half  goes  to  the  state 
treasury  and  one-half  is  apportioned  to  the  counties  according  to 
mileage. 

Express  companies  are  to  pay  $2  on  each  fllQO  of  gross  rereiY>tP 
on  the  business  in  the  state.  One-half  is  distribatod  to  the  counties 
according  to  business  done  therein. 

The  Santa  Fe  Railroad  Co.,  under  act  of  Congress  of  June  27, 
1902,  pays  to  the  collector  of  the  rnuiitips  of  Bernalillo,  Valencia, 
and  McKinley,  respectively,  an  annual  tax  at  the  rate  of  $175  per 
mile  for  each  mila  «f  aadn  tsaek  hi  ssid  coonlaes,  this  tax  bemg  in 
lieu  of  all  other,  eaeepting  that  on  Ihe  hmd  gnmt  and  the  shops 
and  land,  etc.,  at  Aflbuquerque. 

Insaaaee  companies  are  taxed  2  per  cent  on  the  grass  aaioaat 
of  iiiwniMHis  iwsiwMl,  I—  lUwaad  pwmiaaM. 

B.  BUB1WB88  TAXES,  LICENSES,  AND  FEB8. 

A  number  of  licenses  or  occupation  taxes  })rovided 
for  by  statute,  are  required  to  be  paid  direct  to  the 
county  treasurer  to  be  uaed  for  achoola  and  gennral 
county  purpoaea.  Sndt  lieenaea  an  treated  aa  eotmty 
revenuea.  Otiiier  business  taxea  and  lieenaea  impoaed 
by  the  atate  and  uaed  for  atate  putpoaea  are: 

Automobiles,  |10;  embalmers,  $25;  renewal  of  registration,  $2. 

Hunter's  license. — ^Each  guide,  $5;  each  big  game  license,  resi- 
dent, $1;  each  bird  license,  resident,  $1;  each  big  game  and  bird 
license,  nonresident,  flO;  each  big  game  aad  bird  license,  resid^t, 
alien,  $10;  each  big  game  and  bird  license,  nonresident,  alien,  $10; 
each  general  big  game  and  bird  license,  resident,  $1.50;  storage  or 
taansportation  peradt  (each),  fl;  each  pensit  to  hasp  gMue  ia 
captivity,  $1;  each  permit  to  ship  fish  out  of  state,  $1  for  each  lot; 
to  ship  deer  out  of  the  state  (each),  |2;  for  duplicate  license  or  pcr> 
mit,  $1;  noniendents  over  12  yean  of  age,  to  fish,  |1;  all  non- 
residents not  aliens,  who  pay  taxss  ia  the  state  amounting  to  not 
less  than  $100  annually,  are  entitled  to  resident  licenses  npoa  liie 
payment  of  same  fees  as  required  of  residents. 

UesBBO  to  Bsn  llqwr  ea  tadam  mft,  to  be  paid  into  the  slala 
school  fund . 

Corporation  charters,  railroads,  10  cents  for  each  $1,000  of  capi- 
talization  and  same  for  eadi  sobesqvant  iamauu  of  capital,  in  no 

case  less  than  $25;  amendments,  other  than  increase  of  capital, 
$10;  filing  certificate  of  business  and  agent,  $5;  filing  other  in- 
struments or  documents,  $1.  Ovporations  for  mining,  maan- 
faetoiing,  iadastriol,  and  oliMr  purposes— certificate  of  incor- 
poration, 10  cents  for  each  $1,000  of  capital,  in  no  case  less  than 
$25;  increase  of  ct^tital  stock,  10  cents  per  $1,000  of  total  increase, 
bat  in  BO  case  less  tiwa  fSO;  euusdHdating  and  BMiger,  saaM  as 
Cor  increase  of  capital;  extensi<m  or  renewal  of  corporate  existence, 
same  as  for  original  certificate  of  <Mrganization;  dissolution,  change 
of  name,  change  of  nature  of  business,  amendmrat  (no  increase  of 
capital  stock),  decrease  of  capital  stock,  increase  or  decrease  of  par 
v«daeorBumber<tfaharas»|aO;  (te8eolloeataQa,i&;  filiaglistoC 


190 


TAXAHON  AND  RfiVENUE  SYBTKMS-NEW  MEXICO. 


<*Bew  aid  dfawlom^  fl;  til  utiar  certificates,  $5;  a  fee  of  |5  is 
pM.  by  'loHglNM  IV  diMiliaik  MMcbtitM  or  wliicmtiaMl  tmoA^ 
tfaw  Imving  no  tmpital  stock. 

€«t^ed  copia!  of  laws,  certificates,  appoiiitmeiits,  bonds,  and 
oilier  uMtnunentB  of  pobHe  lecotd  in  olBc«  of  seaotary  of  state,  $1 
fcr  each  certificate  of  comparison,  and  15  cents  fcr  c«dl  folio  <rf 
iW  woids  for  cop>-iQg  plain  written  matter,  and  75  cents  for  each 
mt0  dm  paps  of  tabulated  matter;  fumishing  plain  copies  of  cer- 
tlin  rla«w3  of  records,  etc..  .^0  cents  per  hour  for  copying,  and  76 
Mtsper  hour  for  cq»ying  tabulated  matter;  certifying  to  officially 
■'WifOuimyf  dwsion,  onnpiled,  or  revised  statutes  of  the  state,  |5; 
ii  pHMfill*  iorai,  12  f «b«  irat  100  ptgm  iad  H  for  mek  aiidi- 
•■■•I  Hi  pgee;  certified  copy  of  election  legistiaioii  booil,  fl, 
ani  Ii  mm  per  page  of  registered  names;  poll  books,  ceitifyiiig 
mtary  pvibUc,  fl;  traaufenng  tnilMittty  of  notary  public  from  one 
comrty  to  BBotieff,  |1;  ina^  dttfliaile  cranmisnons  to  notaiies 
pABc^;  memMag  all  official  and  bank  depositorj-  bonds,  where 
lie  coaKniB  do  aot  esKoeed  15  folios  of  100  words  each,  |2.50,  and 
IS  cents  for  eadi  adiitioiial  foKo  of  100  wokIb  Ofer  IS  ItMbr,  ior 
ifcgaU  oatlw  of  office.  $1 :  admini.-^terin!:  oath  and  affixing  sea!,  50 
mmto;  recofding  and  indexing  all  other  papers  than  official  bonds 
ScenlB  to  tlie  int  folfo  of  lOi  mfe,  and  15  cente  for  each  ad^^ 
lilMnlfoiio;  fiMn^requisitioiipqjtfs,  issuing  mandateoand^ipoini. 
mmta,  13;  eniching  records,  etc.,  50  cents  per  hour;  comparing  a 
cmpy  of  any  law,  etc.,  5  craits  for  each  folio  of  100  words;  certificate 
wmA  wmlf  ft;  commission  to  conunissiinier  of  deeds,  f5;  cerliflcate 
toGenewl  Oflfee,  Wa.«.hington,  D.  C,  $1;  filing'emblem  of 

pntical  party,  fl;  certifying  to  appointment,  etc.,  of  county,  dis- 
m-  iIMB  'dieer,  fl;  for  oHmt cerlfleates,  $i.  nwmnefols— 
«Bmination  and  registration,  $10;  certificate,  $3.  Fhysiciaw-* 
•—mination  and  certificate,  |25.  Dentist8-<?ertificate,  $5;  exam- 
■■Ifa*  md.  ceitiiwie,  ffK.  Bond  of  bar  examiners— examina- 
*n,$15  Board  of  ooteopalfcy-c«itllk»te  to  p»ctice^#26;  re^ 
"^f*^  certificate  m  county  where  practicing,  $1.50.  Board  of 
<9«aMtiy— examination,  $10;  certificate,  $5;  registering  certifi- 
cate m  county  wkmm  pncticinf  ,  SO  ceate;  lemovi^  to  tmaQtet 
comity,  $1  to  board:  certif>-ing  to  registration  by  county  ck^  $1- 
annual  renewal  fee  not  to  exceed  $2.   (Funds  for  use  of  the  board. ) 

fdeforiuRdngautonofeiieiieease,  ^;  annual  renewal,  60  cents. 
The  fees  are  parable  to  the  seenrtary  of  stoto. 

Game  and  fish  preserves.— Each  permit  to  capture,  $1-  each 
qnadraped  park  (2  year  Ucense),  $15,  and  each  renewal  of 'mm 
•10;  each  pai^  (10  year  license),  |H>,  md  NaMraloisHn^  ili;«^ 
hkm  (2  year  license),  $10,  and  renewal  of  same,  |8;  addi- 
tiaual  bko  (2  year  licnse),  96,  and  renewal  of  same,  $3;  one  lake 
for  10  yearn,  IB,  kbuotbI,  flS;  mA  additiona]  lake,  10  years, 
ffS»  each  renewal,  $5 ;  certiicate,  $1. 

Bj^M,  building  and  kan  associations,  and  trust  companies  pay 
■■■■illy  dto  foUoving  fees  ka  examinatirai:  Capital  stock  not 
mam  tinui  i»;  mmmjm,  m. 

TOe  territorial  (state)  engineer  collects  fees  ranging  from  60  cents 
iniW  for  services  in  connection  with  the  use  and  distribution  of  the 
wmr  of  Iko  rtete,  aad  coMtiuclion  and  inspection  of  irrigation 
work,  proceeds  to  be  applied  to  the  hydrogn^Iiic  survey  fund 

The  Caty  Act  hmd  board  collects  the  following  fees:  For  filing 
apidlcutiM,  H;  for  making  certified  copies,  same  fees  as  chained  by 
secretwy  of  state.  SottlemondaoeitlnndpiynfoooffStoaaiOT 
taking  praof  of  claim,  to  deteimino  to  ImmMu  of  inteifoB 
wmln;  Amdsfo  to  state  treasury. 

8kH|i  iMiiclam  to  bo  paid  3  canto  per  Ml  far  examination; 

for  sheep  bemg  shipped  or  driven  out  of  the  state,  6  cents  per  head 

^  ^  certify  as  toiMltoiycoBditicn  of  each  sheep- 

mm^  boiRK  dipped  or  driven  into  db  state  for  puipoee  of  gnmng ' 
•oento  per  head.  FnndsfatbsaelltofaiieepsanitBiybaMd. 
Inqpoctoa  of  cattle  hides,  10  cents  each.    Funds  paid  to  cattle 

foTtotocmSii  fc^ds*****  collects  a  foe  of  25  oonts 

Tnstoompanies  pay  to  the  BUditlirmf  siafai  to  lliww  ■  ■iiii  ■■  1 1  wmmm^ 
Mdforenaminatiop.  |50. 


Insurance  companies  pay  for  filing  articles  of  incorporation,  $50; 
power  (rf  attorney,  $50;  copy  of  charter  or  deed  of  settlement,  $50: 
annual  statemmit,  fSD;  oertiicato  of  Mrikority,  $2;  cmtlficuto  of 
authority  for  agent,  $2;  copy  of  any  paper,  per  fbtio,  20  cento; 
for  afiixing  seal,  $1;  fraternal,  religious,  or  benevofonl  soduty  Bum 
fS  for  fiUuKamual  statement. 

r.  THE  INCOMS  TAX- 

TlHt«  is  no  inooBw  tec  in  Neir  Mdieo. 

County  Revenues. 
A.  oamyki.  nonaar  tmmm. 

1.  Aim— 

Tbe  property  included  and  Oia  Mnimoiii  and 
equalization  tlioraol  «•  tho  maub  lor  tmuitiii  M  for 

the  state. 

2.  RaU— 

The  boards  of  county  commissioners  of  the  various 
oountiea  aro  aaiboriMd  to  levy  for  currwit  expenses  an 
anniial  tax  of  not  to  esoeed  5  niOi  on  tho  dollar  upon 
the  assessed  value  of  all  taxable  pniporty  in  ^ 
county.  Additional  levies  for  MMMNH  I^Mild  ftt^ 
poses  arc  also  authorized. 

3.  Collection — 
Same  as  for  stalo. 

m.  rOLL  lASH. 

Evoiy  aido-bodied  man  beiwMa  tba  agea  of  21  and 

60  years  pays  to  the  eoonty  road  board  a  road  tax  ct 
$3,  or  in  lieu,  labor  on  public  roads  three  days,  ezoapi 

that  active  members  of  fire  companies  are  exempt. 

Counties  collect  and  disburse  the  general  state  ooU 
tazforaoiiooli. 

B.  OORFOKATION  TAXSi. 

Oa»^mM  of  the  state  tax  nyon  car  oompaidaB  k 

apportioned  to  the  counties  aoeofding  to  mflnagn, 
and  one-half  of  the  tax  on  the  gross  receipts  of  express 
companies  is  distributed  to  the  coimtin  aoeimlinff  tA 
nVMNHM  done  tnerem. 

Tlio  Santa  Fo  BaiOvoad  Co.  pays  to  the  counties 
of  Bmialillo,  VaiMda,  and  MdQid^  an  annual  tax 

of  $175  per  mila  of  main  traek  in  aaid  eonnftiia  In  Kan 

of  all  other  taxes  except  the  taxea  on  tibo  grant  ' 
and  shops  and  land  at  AlbuaiMmn. 

■.  Busmnaa  TAxna,  uonvana,  axd  ma. 

One-half  of  the  tax  on  occupations  provided  for  by 
statute  is  paid  into  the  general  current  expense  fund 
of  tho  oonnty,  and  ooaJudf  into  tha  county  school 
fund;  also  the  prooaada  of  al  fioooMa  on  tha  lotail 
traffic  in  malt,  vinous,  or  diatiBad  Ikgaon  go  into  tiia 
county  school  fund. 

Itinerant  vendors  of  drugs,  etc.,  $100  annually. 
Itinerant  vendors  pay  following  fees  to  procure  license  from  the 
ooun^rdrit:  Itawrsling  OB  foot»  with  one  hone,  $2^ 
t*a|ii|iiiiiii|iih,p||;  ;tiai«rilaf  ;«u'bfefcl%tUI;  tevoUsfiawyote 


TAXATION  AND  REVENUE  SYSTEMS— NEW  MEXIC50. 


161 


manner,  $350;  doinp;  business  in  any  building,  tent,  etc.,  for  each 
eiirh  place,  1250.  The  revenue  thus  derived  is  to  l)e  divided  equally 
between  the  general  county  fund  and  the  school  fund  in  the  respec- 
tive counties  where  collected. 

Peddling  boef«  $250.  This  fund  fo  to  bo  pid  into  tilie  "wiM 
an'T"»^l  boontjr  fund  "  of  the  county. 

Dealers  in  merchandise,  odier  than  li<{aara,  annul  sales  not 
exceeding  $10,000,  pay  liooise  tax  of  ^0  per  annum;  $10,000  to 
$20,000,120;  $20,000  to  $50,000,  $50;  $50,000to$75,000,  $75;  $75,000 
to  $100,000,  $100;  over  $100,000,  $150.  Real  estate  i^ent^,  $10; 
hotels  and  restamants— receipts  11,000  to  $2,000,  $20;  receipts 
$2,000  to  $5,000,  $40;  receipts  over  $5,000,  $G0.  Livery  and  feed 
stables  and  stage  lines,  $10;  pawnbrokers,  $250;  theaters  and  public 
htfliH- capacity  300  persons,  $10;  capacity  over  809  penoDs,  |25. 
License  taxes,  one-half  of  which  are  for  state  and  one-half  for  county 
porposes,  are  levied  as  follows  upon  liquors:  Wholesale  liquor 
dealers,  $100;  brewers,  $60;  distillers,  $200.  Retulliqaordeolm— 
to  be  paid  into  iiie  county  school  fund;  cities,  towns,  or  pndncts  of 
600  inhabitants  or  less,  $100;  500  to  1,000,  $200;  1,000  or  over,  9400. 
Municipalities  may  impose  additional  licenses. 

Umnsafssi  BsysNinEa. 

A.  OSmntAL  FBOPBBTT  TAXB8. 

1.  Base — 

The  property  indnded  and  the  mofiioda  of  aoaeaa^ 
nant  and  of  oqnaHaatien  are  tha  same  as  for  county 
and  state  taxation. 

2.  Bate— 

Not  more  than  1  per  cent  ad  valorem  is  to  be  levied 
by  any  municipality  for  general  purposes.  Additional 
levies  for  special  purposes,  however,  are  authorized 
from  time  to  Mma.  In  towna  the  tax  is  limited  to  <me- 
half  of  1  par  eent  for  foneral  purposes  with  the  aame 
proTbion  for  leviia  for  a|Mdal  poipoaea. 

3.  OdUeciian — 
Sane  aa  for  atate. 

B.  VOU.  TAXB8. 

Each  able-bodied  male  citizen  between  21  and  60 
years  of  age  may  be  required  to  pay  a  poll  tax  of  $1,  or 
to  do  a  certain  amount  of  labor  in  lieu  tbeieof . 

There  are  no  municipal  corporation  taxes. 

X.  nmnmaa  taxxs,  uGBNana,  aitd  fxbs. 

The  city  oooDoil  town  board  ot  trustees  fixes  the 
amount  of  Hcenses  on  sale  of  liquors  and  peddlers, 
pawnbrokers,  ordinaries,  cabmen,  amnsements  and 

games,  toll  bridges  and  ferries,  and  various  similar 
lines  of  business.  The  occupation  taxes,  other  than 
Uquor  hcenses,  are  collected  by  the  city  treasurer,  of 
and  for  theineocporated  city  where  such  occupation  is 
oondueted. 

Bvery  inonpotated  dty,  town,  or  village  collects  a  tax  of  $1  per 
saCTtt  flo  ock  aaJo  dog,  and  $2  on  eadi  fa— is  dog,  for  municipal 


ScnooL  BxvxinjBs. 

TbtB  public  adiools  are  maintained  by  revenues  from 
the  foBowing  sources:  Local  taxation  of  property,  lease 
of  common  school  lands,  lease  of  forest  reserve  and 
the  sale  of  timber  from  the  same,  poll  taxes,  liquor 
licenses,  other  licarwwB,  fines,  escheats,  and  misceUar 
neous  receipts. 

In  the  taxation  of  property  the  boards  of  county 
commisdoners  are  required  to  levy  and  cofleet  aonn- 
ally  a  tax  of  oae-half  of  1  mill  on  the  f  1  of  tax- 
able, property,  the  proceeds  to  be  pud  to  the  state 
treasurer  to  be  added  to  the  current  school  fund,  one- 
half  of  which  constitutes  a  reserve  fund  for  the  purpose 
of  maintaining  schools  for  a  period  of  five  montlis. 
The  superintendent  of  pubhc  instruction,  from  a  state- 
ment of  the  funds  made  by  the  treasurer,  apportions 
the  corrent  school  moneys  to  the  counties  acccNNling  to 
the  nmnber  of  children  of  sdiool  in  each  county. 
The  reserve  fund  is  distributed  among  the  school  dis- 
tricts in  which  the  income  from  the  special  tax  of  15 
mills  plus  the  regular  apportionment  from  the  county 
general  fund  are  not  sufficient  to  maintain  the  school 
for  a  period  of  five  months. 

To  fvDtiier  provide  funds  lor  aeiools,  county  com- 
missioners annually  levy  a  tax  of  3  millB  on  the  dollar 
to  be  placed  to  the  credit  of  this  fund.  An  additional 
levy,  to  be  known  as  the  ' '  county  lugh  school  levy, " 
not  to  exceed  2  mills,  may  be  levied  in  counties  having 
a  population  of  5,000  or  more.  (In  1913  this  was 
amended  to  include  all  counties.) 

Special  aehool  tax  not  to  axeaed  15  mills,  in  distrieta 
other  than  incorporated  eiiiea,  towns,  and  viBages, 
and  20  mills  in  such  cttiea,  towns,  and  villages  may  be 
levied  by  the  county  commissioners  and  paid  to  the 
treasurer  of  the  board  of  education,  for  the  purpose 
of  purchasing  and  repairing  schoolhouses. 

Under  the  acts  of  Congress  of  June  21,  1898,  and 
June  20,  1910,  about  9,627,814  acna  of  pobBe  hnd 
hATe  bean  granted  to  Newlieodeofor  edoeational  pnr- 
poaes,  and  of  this  about  8,464^000  acres  go  to  the  com- 
mon schools  for  maintenance  and  new  buildings.  Five 
per  cent  of  the  money  derived  from  the  stile  of  public 
land  witliin  the  limits  of  New  Mexico  is  also  given  for 
the  support  of  the  public  schools.  It  is  expected  that 
wilidn  a  few  years  the  pubfie  sdioob  wiSL  be  self-sup- 
porting through  the  leaaing  and  sale  of  si^  landa,  ao 
that  it  will  not  be  neeeasacy  to  hfWf  any  tax  for  school 
pmywaa. 

UMOBLATioxr  Arvnoftnn  mmwrnm  ulwb:  ists. 

Ropetty  to  the  vahieof  fiOO  to  eachheadofaSsmilyand  tlie 

properly  of  county  fair  associations  was  exempted  from  taxation. 

Boards  of  county  commissionen  and  the  councils  or  other  govemp 
ing  bodies  of  incorporated  cities,  towns,  and  villages  are  audujiiaed 
to  levy  and  collect  a  tax  not  to  exceed  one-half  of  1  wU,  for  ttMl 
itfft  and  maiwtffwanrft  vl  twrk  wd  indigrat  psnoBB. 


lit 


TAXATION  ANB  BEVENUE  SYSTEMS— NEW  YORK. 


Upon  petition  of  tuqwyers,  the  board  of  county  commisBioners 
■Mf  liners  tlx  fvoooiitjlMn^  In  counties  of 

dM  A.  125,000;  coimti«  of  ckm  B,  |10,000;  counties  of  clan  C, 
^  classes  are  divided  according  to  valuation  of  assessed 
pMpHty,  tanging  from  $2,000,000  or  le»  in  claw  C  to  countiee  where 
Hw  MMnd  Y^e  ia  ft«a  mjmjm  to  fMO^tfW,  dM  B,  mi 
over  $4,000,000,  clans  A. 

Beginning  in  1915  the  county  commiaaionegB  are  authori— d  to  hrvy 
m  tkz,  not  to  exceed  1  niill.  In  aid  of  public  hedttk. 

provide  for  display  of  the  products  vi  the  state  at  liie  Ftamtoar 
IMifaniia  International  Exposition,  the  auditor  of  state  is  authorised 
tlie  mnriny  levy  of  tax  for  the  years  1913  and  1914, 


The  date  for  listing  of 
January  1  of  each  year. 

Tito  M  boMd  of  «|aali««ii«  aaontaiiM  liM  inw  triM  fit  a 

property  belonging  to  railroad,  express,  sleeping  car,  telegnqph,  tele- 
phone, or  other  transportation  or  transmission  companies,  used  in 
opeiatimi  <rf  same,  national  and  state  banks  and  trust  companies^ 
and  ascertains  the  true  value  of  itage  cattle,  horses,  sheep  and  goats^ 
and  other  live  stock.  When  the  true  -s-alue  is  determined  the  board 
fixes  a  valuation  for  taxation  purposes  of  33^  per  cent  of  the  true 
value.  wiikh-falnkiM  Is  final  aadUndi^.  UMboMdaof  couttj 
commissioners  proceed  in  the  MOM  nOMr  to ) 
value  of  all  other  property. 


NEW  YORK.* 


Hew  York  has  deT«bped  a  syitam  of  st«te  tezsliiiii 
hy  which  the  state  jrovemment  depends  less  on  the 
general  property  tax  for  state  revenues  than  on  taxes 
denied  from  other  less  direct  sources.  The  largest 
single  item  in  the  state  revenues  is  the  inheritance  tax. 
Mviiiiportant  soniiM  <yf  atftto  ro^^ 

MiieB  ni  gsnend  and  wpmM  eoiiMffistion 
«id  «  number  of  nusoelkDeous  items,  iMgest 
which  are  the  stock  transfers  (stamp  tax), 
teeured  debt  tax,  mortgage  tax,  and  motor  vehicles  tax. 

Hie  general  property  tas,  used  mainly  for  coimty 
and  nmicipal  purposes,  pitsaiElB  marked  peculiarities : 
fiiat»  Ifaon  is  no  "Wttiog  syatam"— tliai  ia^  the  tix- 
]iqrw  M  not  oidinMilr  laquM  to  nn^ 
aramemting  his  property.  Corpanl&mf  bowmr, 
alike  indhidnab,  are  required  to  render  such  state- 
ments. Second,  the  rule  that  personalty  follows  the 
situs  of  its  owner  is  carried  to  a  far  greater  extent 
lliaiiiB  vnal  ln  other  states.  Third,  each  taxpayer  is 
•■liiiiHl  in  didnBl  Ms  dobls  from  tbo  ontin  ¥da^^ 
Hi  paoMMil  pmpmty  instead  of  torn  hm  eradilB  only, 
aa  is  asoal  elsewhere.  Foortb  (and  this  is  a  ooose- 
fwnee  of  the  third),  "special  franchises,"  by  which 
it  meant  mainly  the  right  to  use  the  pubhc  streets  on, 
r,  or  under  the  ground,  are  classed  for  purposes  of 
aa  nal  eBtate.  This  premtB  ooiporations 
mA  .ftanchinew  Iram  dadnalaif  tlieir  antiro 
vhioli  oftm  amount  to  moro  tlian  the 
▼alue  of  tlia  panoBtHvf,.  and  Uma 
antinfy. 

cxMfsrrruTioNAL  provisions. 

Hie  constitution  of  the  state  of  New  York  contains 
jnrovisions  specihcally  relating  to  the  revenue 
but  by  an  amandment  adopted  in  1901  the 
Iqsiiiataio  waa  fotbiddan  to  pass  my  ptwata  or  loeal 

ar  ■eiKMiiatiiini  from  Itiaitkn 


Hie  offiasn 


dine%  etmcemad  wiili  taxation 


(1)  Town  assessors,  three  in  each  town,  two  for  a  teim  «l 
and  one  for  a  term  of  two  years,  elected  biennially. 


*  This  compilation  is  derived  main^  from  the  following  sources: 
ConsoUdated  Laws  of  the  State  of  Nev  Yfllll,  IfW  mhI  IglO. 
I  Lsm,  1910,  ISU.  and  191S. 


In  villageB  the  tnutees  may  actae  MWMBorB,  or  they  nMy^^Miat 
Bwne  of  their  own  members  to  act  as  a  committee  for  that  piu^KM. 
The  voters  may  at  the  annual  election  adopt  a  propositioii  for  tfto 
electioaof  eepwito  mumm.  ffcetriwIiMtnfiwt— disceaddMi 
villages  may  by  resolution  direct  that  three  assessors  be  elected  for 
tMms  of  one,  two,  and  three  years.  At  each  annual  election  i 
•ftar  one  wnaor  ihill  be  elactod  for  a  teim  of  three  years. 

(2)  ne  taeallseiaii,«MiB«eAtoMi 
h.  (%- 

(3)  In  dttM  of  Okm  second  class  (50,000  to  175,000  inhabitanta)^ 
four  asBMHn,  «ImM  for  a      Wm  ti  km  y«M,  two  at  mdk 

biennial  election. 

(4)  In  cities  of  the  second  ches,  a  board  of  estimate  and  appor- 
tiMSMBt,  composed  of  tibe  mayor,  comptroller,  corpontum  counsel, 
praiident  of  the  conunon  council,  and  flUf 
the  council  in  preparing  the  tax  levy. 

(5)  In  New  York  City,  a  board  of  taxes  andi 
of  a  presidrat  and  f  ettw  pwf— ii  spiiriiitufl  1^  ^  mayor 
missionars.   They  appoint  deputies  not  to  exceed  40  in  number; 

(6)  In  New  York  City,  a  receivw  of  taxM,  who  is  bsad  d 
bwainrfteceiiwtfancf  taw. 

(7)  In  New  Yoric  Gity,  a  board  of  estimate  and  appoitiaoiiMnt, 
composed  of  the  mayor,  comptroller,  president  of  the  board  of  alder- 
men, and  the  presidentB  of  the  bcnoughs  of  Manhoi^ii^  The  Bronx, 
JkmUtfUf  QaiSM,  tmA  BklMsd,  nfeAdi  prep—itlw  budget 

c.  County — 

(8)  The  county  boards  of  n^pflrviaora,  who  act  aa  oealf  bondi 
of  equaliaatMB. 

d.  State— 

(9)  The  state  board  of  tax  CQmrniswi oners,  composed  of  ftum 
members,  appointed  by  the  govenior,  to  hold  office  for  a  lann  «f 
three  years,  «M  SMBbcr  MlUbf  «ack  ywr. 

(10)  The  state  board  of  equalization,  composed  of  tha  mtm^ 
sioners  of  the  hmd  office  and  the  coidmisBioners  of  taxes. 

(11)  Slale  caaqplraDer  and  alatetreaaarer,  elected  for  teima  of  t«» 

SlATS  KSTKNUXa. 


Una  tax  is  used  primarily  for  county  and  local  pv> 
poses.  It  is,  howarer,  an  in^pwtant  aooiea  <tf  jMa 
revenue  and  tlwwfaia  mkt^ti.  mt4  dunlM  htm. 

1.  Base — 

a.  The  property  induded  and  exempt. — ^AIIiealpiop> 
erty  within  this  state,  and  all  personal  property  sito- 
ated  or  owned  within  tibia  atate,  ii  ^Tt^^  vaiaM 
exempt  by  law. 

(1)  Real  estate  indudea  land  and  all  buldin^B  and  alractans 
afiMd  tiwNto;  wIm»v«b  Mid  idan  sad  Mm  eoi^^ 

with;  bridges,  telegraph  lines,  wiraa^  polea,  and  appurtenances;  all 
supp<^  and  indonires  for  electrical  conductors;  all  surface,  under- 
ground, or  akvated  nuboada;  the  value  of  all  iranchiaea,  «r 


TAXATION  AND  REVENUE  SYSTEMS— NEW  YORK. 


163 


permission  to  oonatnict,  maintain,  or  operate  the  same;  all  railroad 
structures;  branches,  etc. ,  on  public  roads  or  grounds;  mains,  pipes, 
or  tanks  for  conducting  steam,  heat,  water,  oil,  electricity,  or  any 
property  or  substance,  including  the  value  of  all  fnachises,  rights, 
authority,  or  permission  to  construrt,  maintain,  or  operate  the  same 
in,  under,  above,  upon,  or  through  any  streets;  all  trees  and  under- 
wood growing  upon  had,  aad  aiti  inineB,  nuaenla,  quaniea,  and 
foRflils  in  and  under  the  same.  A  franchise,  right,  authority,  or 
permission  specified  in  this  subdivision  shall  for  the  purpose  of  taxa- 
tion be  known  as  a  "npecial  franduse."  A  special  baodiiae  riiall 
be  deemed  to  include  t^ie  value  of  the  tai^ble  property  of  a  person, 
copartnership,  association,  or  corporation  situated  in,  upon,  under, 
or  above  any  street,  highway,  public  place,  or  public  waters  in 
oolinectiOB  with  the  special  fnmdtfae.  The  taagilde  pwiparty  so 
Uicluded  shall  be  taxed  as  part  of  the  erppc  ial  fraadUaa. 

The  term  "special  franchise"  shall  not  be  deaaaed  to  include 
Uie  crossing  of  a  street,  highway,  or  public  place  outside  the  limits 
of  a  city  or  incorporated  village  where  such  crossing  is  less  than  2S0 
feet  in  length,  unless  such  crossing  be  the  continuance  of  an  occu- 
pancy of  another  street,  highway,  or  public  place.  This  subdivision 
doaa  not  apfdy  to  aa  «la«aled  nlkoad. 

(2)  Personal  pwparty  includes  ohattols^,  money,  things  in  action, 
debts  due  from  solvent  debtors,  whether  on  account,  contract, 
note,  bond,  or  mortgage;  debta  aad  obl^ations  for  the  payment 
of  iBoaay  doe  or  owing  to  penona  residing  within  the  state, 
bowever  secured  or  wherever  such  securities  shall  be  held;  debts 
due  by  inhabitants  of  this  state  to  persons  not  residing  within  the 
Uaited  ftataa  (or  tbe  puidiaee  of  any  real  estate;  pablie  stocks, 
stocks  in  moneyed  corporations,  and  such  portion  of  the  capital  of 
incorporated  companies,  liable  to  taxation  on  their  coital,  as  shall 
not  be  invested  in  real  estate.  Ifortgages  are  not  taxable  as  prop- 
erty, but  are  subject  to  the  mortgage  recording  tax. 

(3)  Exemptions  from  taxation,  in  addition  to  all  public  property, 
aie:  The  lands  of  any  Indian  reswation;  all  property  exempt  by 
hirfcasiaMcalionotiwflMaaaaaaBiptlioacatoad;  lealprapaity 
purchased  with  the  proceeds  of  a  pension  received  from  the  United 
States  government;  cwtain  bonds  of  the  state  and  all  refunding 
booda  of  municipal  oocpotstions;  property  of  a  municipal  c(»pora- 
tion  outside  its  corporate  limits  ia  not  exempt;  the  real  property  of  a 
corporation  or  association  organized  exclusively  for  ^e  moral  or 
mental  Iminovement  of  men  or  women,  or  for  religious,  Bible,  tract, 
charitable,  benevdent,  ariaaeaary ,  hospital,  infirmary,  niliiralinaal. 
scientific,  literary,  library,  patriotic,  historical,  or  cemetery  pur- 
poses, or  for  the  enforcement  of  laws  relating  to  children  or  animals; 
real  property  of  vohmtoer  fhe  depaitaamto  ttot  exceeding  916^000; 
parsonages  up  to  $2,000 ;  real  property  of  a  fratem  al  association  if  the 
net  income  is  used  for  the  free  education  or  relief  of  members  or  their 
familiea;  real  inoperty  ot  agricultural  aodetiea  permanently  used 
for  exbibitiaa  grounds;  real  and  peraonal  piopeity  of  ministers  and 
priests  to  11,500;  vessels  engaged  in  ocean  commerce  and  the  com- 
panies owning  them  until  1923;  certain  property  of  nonresidenta; 
ad  depoaltB  ia  aavi^  baaka. 

Moneys  collected  by  insurance  companies  used  for  the  payment 
of  aasessmentB,  or  fur  death  losses,  or  for  benefits  to  disabled  members; 
owMn  aad  boldan  ci  atock  in  an  incoipotated  company  liable  to 
toxatiaa  on  its  capital,  are  not  taxed  as  individuals  for  sucJi  ato^; 
personal  property  in  excess  of  $100,000  of  a  mutual  life  insurance 
company  incorporated  in  the  state  before  1849;  real  property 
from  i^di  no  income  ia  d^wd  and  pemnal  prspMty  aitaatod 
in  first-class  cities  and  belonging  to  a  medical  todety  of  any  county 
within  such  city,  which  society  was  incorporated  under  chapter  94, 
LawB  181S,  exemption  tat  any  toaOty  not  to  exceed  $150,000  in 
Wtagi  and  New  York  counties  or  $80,000  in  any  other  county, 
and  real  property  from  which  no  rent  is  derived  and  personal 
property,  situated  within  any  city  of  the  first  class  and  belong- 
ing to  aa  iaooiporatod  phanaaoentieal  aociety  wfckk  baa  beea 
or  may  be  authorized  by  act  of  the  legislature  to  establish  a  college 
of  pharmacy  in  sudi  city,  not  exceeding  $100,000  in  the  counties  of 
Ibip  and  Nev  ToA,  aad  $50,000  in  otiier  ooontiea;  the  nal  and 


personal  property  of  an  academy  of  music  which  was  purchased  with 
the  proceeds  of  general  or  popular  subscription,  when  it  appears  that 
such  association  has  not  earned  a  net  annual  income;  homwhoM 
furniture  and  personal  effects  to  the  value  of  $1,000;  land  oonlaiBlng 
from  1  to  100  acres  planted  with  trees  for  fomatoy. 

6.  Assessment. — ^Therc  is  in  general  but  one  assess- 
ment roll  for  state,  county,  and  local  purposes.  This 
is  made  up  in  the  first  instance  by  the  local  a.ssessors. 

The  assessment  is  generally  made  between  the  1st  of 
May  and  the  1st  of  July.  In  lovns  having  an  incor- 
porated village  with  more  than  10,000  popylatimi 
assessors  may  hare  from  April  15  to  Jofy  I.  The 
to^vn  board  may  fix  an  earlier  date  if  they  determine 
that  a  longer  time  is  required  for  the  assessors  to  do 
their  work,  which  may  be  at  a  time  after  the  1st  day 
of  January.  The  assessment  of  banks  is  made  on  the 
basis  of  reports  wbiobi  show  their  ccmdition  on  June  1 . 

GorporatkMiB  are  required  to  render  reports  in  detail 
on  or  before  June  15. 

Property  is  to  be  assessed  at  its  full  value.  What 
this  value  is  has  not  been  defined  by  statute,  but  the 
courts  have  held  it  to  be  the  "amount  of  money 
the  property  would  sell  for  at  a  fair,  free,  and  well- 
adTMtised  sale." 

Debts  owing  may  be  deducted  baMi  tbe  fail  value  ci  the  personal 
property  owned. 

Real  estate  is  assessed  in  the  tax  district  in  which  it  Js  situated, 
and  personal  property,  with  few  exceptions,  at  the  place  of  residence 
of  ti>eoimew;oaaeacaptaonia  the  paMBBal  property  at  aaBrBBdaHla 
having  an  actual'situs  in  the  siato  ia  saaeaaad  aad  laaed  irhara  alb* 
uated,  unless  exempt  by  law. 

In  general,  corporatinia  are  aaasssed  upon  their  cafilii  **9wUtag 
in  money  or  pwipatly>  **  aad  theihawihnldw  aaa  aotaaaaaMble  vpaa 
their  interest. 

State  and  national  banks  pay  a  lax  of  1  per  cent  on  the  capital, 
surjrfuB,  aad  aadividBd  pnfita  tvttont  dedaelion  far  dabt  or  far 

funds  invested  in  real  property. 

The  value  of  "special  franchises"  subject  to  aanaanent  in  citiei^ 
towns,  and  villages  is  annually  fixed  and  determined  and  after* 
wards  equalized  with  the  assessment  of  other  real  property  in  ^e 
same  locality  by  the  state  board  of  tax  commissioners.  This  assess- 
ment is  the  basis  for  state,  county,  and  local  taxation  for  the  enauiug 
yeHT. 

The  assessment  of  railroad,  telegraph,  telephone,  nrptpn  Han  raw 
panies  made  by  the  assessors,  also  all  special  trancMaa  assessments 
as  equaliaed  are  apportioned  by  the  naaoaBoaa  atnong  the  achool  and 

e.  Eqwdimlwn.---'Ihe  snmwmnint  roll  Is  oompleted 
by  the  aasesBors  on  or  before  the  1st  day  of  August;  it 
may  be  seen  and  examined  by  any  person  until  the 
third  Tuesday  in  August,  when  all  complainants  may 
appear  before  the  assessors  who  sit  ai>  a  board  of  review, 
and  if,  after  taking  testimony  under  oath,  the  assessors 
are  satisfied  that  a  change  should  be  nuide,  they  may 
chai^  any  swianprneat. 

In  cities  the  assessment  roU  vhm  oompleted  is  filed 
on  or  before  the  1st  day  of  September  in  the  office  of 
the  city  clerk,  to  remain  for  15  days  for  inspection. 

The  board  of  supervisors  of  each  county  equalizes 
the  assessment  of  real  estate  between  the  different  tax 
districts  within  the  county,  but  may  not  change  Uie 


164 


TAXATION  ANB  REVENUE  8YSTEM&--NEW  YORK. 


aggregate  valuations  of  the  county.  In  regard  to  per- 
ional  property  it  has  the  power  only  to  correct  illegal 
iir«rroiifl(nis  aflMasmeiits. 

fhe  sttte  bowi  of  eqiuiliiataoii  «}iiali9es  the  wnrnn 
ment  of  real  estote  m  between  coontifls,  but  may  not 
reduce  the  aggregate  Takation  of  all  counlaeB.  This 
equalization  by  the  state  board  affects  the  apportion- 
ment of  the  state  taxes  only,  as  the  levy  is  made  by 
tlie  supervisors  on  the  valuations  as  equaUzed  by  the 
eoviityiMMinl. 

Any  suiMsrviaor  may  ^peal  ttmk  tlie  actum  ot  the 
lioeii  of  8ii|Mrriaoro  k  rapi^ 
board  of  tax  commissioners. 

There  is  no  provision  for  the  equaliaalioii  of  the 
•Bsessment  of  personal  property. 

Tbe  amoiiiii  of  state  taxes  to  be  raiaed  it  tiipor- 
timed  amonfi  the  oonntieB  by  the  comptroller  on  the 
basis  of  the  assessment  as  equalised  by  ^slile  boaid 
ef  equalization.  The  rate  is  expressed  in  miUs  on 
the  doUar.  The  amount  required  from  each  county, 
as  determined  by  state  equalization,  is  levied,  together 
mA  the  local  taxes,  by  the  supervisors  upon  the 
asMssmtnls  as  equaliaed  by  them. 
S.  fkBmiHon — 

State  and  all  other  taxes  on  individuals  and  i*^^ 
me  collected  by  the  local  tax  coUectois.  Those  OB 
individuals  are  a  lien  on  the  real  and  personal  property 
of  the  taxpayer;  and  those  on  bank  stocks,  on  the 
dividends  and  stees. 

BailioMl,  telegMph^  telephoae,  and  electric  ligbt  or  gaa  rnmpsstiM 
■■f ,  «iliia  ao  dftya,      IMr  tUDw  wtOk  1  pm  emt  im  flw 

CMDity  treaauren).  If  not  bo  paid,  they  are  collected  by  the  tax  col- 
iMlar.  Unpaid  taxes  may  be  collected  by  aeizure  and  aale.  There 
■tiii^liMnie  proviawm  lu     eoflutliw  ef  Iixm  Itoib  BonrendeDta. 

lie  tiBIl  collectcM-  is  entitled  to  receive  as  fees  for  collection  2  per 
Oiat  il  aB  turaa  ctdlected  within  30  days  of  notice  that  he  has 
iMrf«eitf»iiia(«l^aniiiheoaorbaiot«I)eoNnber  20)  if  the 

Hintion.  On  aU  taxes  collected  after  the  expiration  of  30  days 
ta  il  entitled  to  receive  an  additional  5  per  cent,  which  ia  the  delin- 
ZmTiUt^'mmf^  ■ewiiw  1  ftr  ctt.  1  fcn  jg  SB  turn 

m.  TOLL  TJOm. 

There  is  no  poll  tax  for  state  purposes. 

C  THE  IXHEKrrANCB  TAX. 

(KJHyini  as  the  transfer  tax.) 

A  tsEX  is  imposed  upon  the  transfer  of  tangible  prop- 
erty within  the  state  and  of  intangible  property,  or  of 
aay  interest  therein  or  ineome  therefrom,  to  persons 
m  ^  foioiraig  esses: 

(1)  «aa*r  liy  vfO  or  faiaMste  hsm  of  Hihm^  ««  pilMrty 

m  iVinaiDi'  of  prapwly  -vMiii  tiio  aisle  and  decedent  was  a  n<»- 
Mridmt  of  the  fltete  at  the  time  of  his  death. 

^3  >  Property  of  a  raaident  decedent,  or  of  a  nonresident  decedent 
within  the  state,  Iwmrfii  d  by  will,  if  not  qwdfically  deviiad, 


shall  be  deemed  to  be  tiaufoned  fafmOmMfy  to  aU  hfateia 

named  in  will. 

(4)  TiaiHfBr  of  property  irttMa  tiw  stale  aado  by  a  tirfdent,  or  of 

tangible  property  within  the  state  made  by  a  nonresident,  by  deed, 
grant,  baigain,  sale,  or  gift,  made  in  contemplation  of  death  ol 
gMrtor,  intended  to  taks  tUtd  iftar  such  death. 

(5)  When  person  becomes  entitled  to  proper^  by  aay  oiidi  tians> 
fer  made  before  or  after  the  passage  of  this  chapter 

(6)  When  any  person  shall  exercise  a  power  of  appointment, 
derived  InMidiqMrilkn  Of  iMopavlyaBado  befoworiMvthe  paang^ 
of  this  chapter,  such  appointment  shall  be  deemed  a  transfer  taxable 
in  the  same  manmt  as  though  thepitq)erty  beloi)ged  todoaeeof  Mch 
power. 

(7)  Tax  imposed  hereby  shall  be  upon  the  clear  market  value. 
Exempium$,— Any  property  devised  or  bequeathed  for  religious 

ceremonies  for  the  deceased  donor,  or  to  any  person  who  is  a  bbhop, 
or  to  any  religkms,  sffciratimal,  dMsilablo,  adarioMSfy,  boaevoisnt, 
hospital,  or  infirmary  corporation,  for  Bible  or  tract  purposes,  and 
to  corporations  organized  for  the  enf<%cement  of  laws  relating  to 
cUMNBor  animals,  shall beexempt.  Thmsban also  be  exempted 
personal  property  other  than  money  or  securities  bequeathed  to  a 
corporation  or  aseodatira  organized  for  the  moral  or  mental  im- 
pnveuMnt4>f  men  or  women  or  for  scientific,  literary,  library,  pa- 
triotic, craaetery,  or  historical  psipoaa^  eaospl  wlMie  ofltoom  or 
members  thereof  shaU  Mc«v»  sagr  pawniaty  pnm  tram  the  o|>fia- 
tions  thereof. 

Rate  of  tax: 

(1)  Property  in  excess  of  $5,000  to  father,  mother,  husband,  wife, 
child,  brother,  sister,  wife  or  widow  of  a  son,  or  the  husband  of  a 
daughter,  or  child  adopted  as  sadk,  of  tbe  docedeat,  or  Tsador  or  to 
any  child  to  whom  such  decedent  or  vendor  for  not  less  than  10  years 
priw  to  such  transfer  stood  in  relation  oi  parent,  provided  such  rel»- 
tiooflloii  iMfw  bofoiecilld*B  tllosBth  birthday  and  was  continuous 
for  said  10  years  thereafter,  or  to  any  lineal  descendant  of  such  dece- 
dent or  vendor  bom  in  lawful  wedlock;  the  tax  on  such  transfer 
dtaU  be  at  the  rate  of :  Bir<widing  15,000  to  $50,000,  1  per  cent; 

•GO^  to  $250,000.  2  psr  eoB*;  fHMIO  tolMiMM,  t  par  eont; 

ia  OKcees  of  $1 ,000,000,  4  per  cent. 

(I)  Upon  a  transfer  of  property  of  an  amount  in  excess  of  $1,000  to 
any  pema  nibsi  tbiii  IImm  iiSBBMaaliid  in  paragraph  1  (under  rate 
of  tax)  the  tax  shaU  ba  allka  nte<rf:  Exceeding  $1,000  to  $50,000, 
5  per  cent;  $50,000  to  $250,000,  9  percent;  $250,000  to  $1^001^60^  7 
per  c«*;  in  wccoss  of  $1,000,000,  8  per  cent. 

If  the  tax  is  paid  within  6  mouths,  a  discount  of 
5  per  eeat  is  allowed;  if  Bot  paid  within  18  moaUis^ 
iaterast  at  the  nte  ef  10  per  ecnl  is  ehaiged. 

Salaiied  appraisers  are  appointed  m  eertain  oovb- 

ties  to  assist  in  the  collection  of  the  tax,  which  is  ptjf- 
able  to  either  the  county  treasurers  or  the  state  comp- 
troller. In  counties  where  there  are  no  such  appraisers 
the  county  treasurer  receives  5  per  cent  of  the  first 
150,000  eoOeeted,  2}  per  cent  of  Uie  next  $50,000,  and 
1  per  ecnt  of  addBtkml  smns. 

Tlie  proceeds  of  tlds  tax  an  paid  into  the  state 
t  ronsury  and  are  not,  as  such,  q>portk»ed  to  the  nuaar 
divisions. 

D.  cxnvoKaTKMr  xazw. 

TbB  priiielpal  eovporatkn  taxes  in  New  Totk  are  a 
fraaehise  tax  applyii^  to  aB  classes  of  corporations, 
an  "oiganization  tax"  on  domestic  coipontiais,  and 

a  corresponding  "license  tax"  on  foreign  corporations. 
The  two  latter  are  treated  under  "Business  taxM» 


TAXATION  AND  REVENUE  SYSTEMS— NEW  YORK. 


16S 


Bemses,  snd  fees"  because  of  their  close  snalogy  to 
the  fees  chai^^  fw  inoorp<nrati(«  in  othor  sti^. 
The  franchise  taxes  should  not  be  confused  with  the 
taxation  of  "special  franchises"  or  the  privilege  to  go 
on,  over,  or  under  the  public  streets,  which  are  taxed 
as  real  estate  under  the  general  property  taxes. 

Franchise  taxes  on  coriwrations  in  general. — This  tax 
is  briefly  deecribed  as  foOows:  For  the  privilege  of 
doing  business  or  exercising  its  corporate  franchises, 
every  corporation,  joint-stock  company,  or  associa- 
tion, doing  business  in  the  state,  except  insurance 
companies  and  certain  other  corporations  mentioned 
below,  is  required  to  pay  on  the  amount  of  its  capital 
stock  employed  within  the  state  (determined  by  tsMng 
such  portion  of  the  total  cai»tal  stock  as  the  gross 
assets  employed  in  any  business  within  the  state  beam 
to  the  gross  aaBcts  wherever  emi^yed)  the  following 
tax: 

1.  If  the  dividends  upon  the  capital  Ptock  amount  to  6  por  cent 
or  more  than  6  per  cent,  the  tax  is  at  the  rate  of  one-foiulh  of  1  mill 
ior  esdk  1  per  eeat  of  the  dividends  pud  w  dedared  nptm  sodi 
stock. 

2.  If  auch  dividend  or  dividends  amount  to  lees  than  6  per  cent 
of  the  par  vahie  of  the  capital  stock,  and  the  assets  do  not  exceed 
tte  liabilities,  exclusive  of  capital  stock,  or  the  average  price  at 
nUdl  such  stock  sold  during  said  year  did  not  equal  or  exceed  its 
par  value,  or  if  no  dividend  was  declared,  the  rate  is  thi«e-fourths 
of  1  mill  on  each  dollar. 

3.  If  such  dividend  or  dividends  amount  to  loss  than  6  per  cent 
of  the  par  value  of  the  capital  stock,  and  the  assets  exceed  the 
BaMlities  esdnstw  of  ih»  cairftal  stock  by  an  amount  equal  to  or 
greater  than  the  par  value  of  the  capital  stock,  or  if  the  average 
price  at  which  such  stock  sold  during  said  year  is  equal  to  or  greater 
ttan  the  par  value,  the  rate  is  1^  mills  on  each  dollar  of  the  valua- 
tka  of  tiu»  capital  stock;  such  valuation  most  not  be  less  Atw  the 
par  value  of  such  stock,  the  difference  between  the  assets  and  lia- 
bilities exclusive  of  the  capital  stock,  or  the  average  price  at  which 
■■k  iloek  wid  during  Mid  TMT. 

4.  If  such  corporation  or  company  has  more  than  one  kind  of 
Ci^ital  stock,  and  upon  one  of  sudi  kinds  of  stock  a  dividend 
aaiounting  to  6  per  cent  or  more  has  been  declared,  and  upon  the 
other  no  dividend  has  been  dedaned,  or  tiie  dividrad  amomta  to 
lees  than  6  per  cent,  the  rate  is  fixed  at  one-fourth  of  1  mill  for  each 
1  per  cent  of  the  dividends  dedared  on  the  capital  stock  upon 
f»biiA  tiMtfvideDdsanKNmtedto6perc«it<vmoie.  In  addition, 
a  tax  is  charged  upon  the  capital  stock  upon  which  was  declared  a 
dividend  of  less  than  6  per  cent  ai  described  ia  fr^i^  S 
preceding. 

5.  All  corporations  not  covered  by  the  provisioos  of  po^mplH 

1  to  4  are  required  to  pay  a  tax  not  less  than  would  be  produced  by 
an  assessment  of  1|  mills  on  each  dollar  of  die  actual  value  of  its 
espilil  stock  or  1|  mills  upon  each  doUar  of  sadt  capital  stock  at 

the  average  price  at  which  said  stock  sold  during  the  year. 

Banks,  savings  banks,  institutions  for  savings;  title  guaranty, 
insurance,  or  surety  companies;  trust  companies  organized  under 
the  laws  of  New  York ;  laundering  corporations,  Tn*niifaf»t|iring  cor- 
porations to  the  extent  only  of  the  capital  actually  employed  in  the 
state  in  manufacturing  and  in  tlie  sale  of  the  product  of  such  manu- 
iMtatiag,  owning  coiporslioaawfaollyengi^ed  in  raining  ores  ^nOin 
the  state,  agricultural  aad  horticultural  societies;  companies  oper- 
ating elevated  or  surface  railroads  not  operated  by  steam  or  formed 
for  supplying  water  or  gas  for  electoic  or  steam  heating,  lighting,  or 
power  purposes  are  exempt  from  this  tax,  but  to  gain  su^  nToaip 
tion  each  laundering,  manufacturing,  and  mining  company  must 
have  at  least  40  per  cent  of  its  capital  invested  in  the  state,  and  used 


by  it  in  its  lamidering,  manufacturing,  or  mining  businesB  in  the 

state. 

An  "additional  frauchi^  tax  "  is  levied  upon  corporations  formed 
for  steam  surface  railraad,  canal,  steamboat,  fory,  express,  navi> 
gation,  pipe-line,  transfer,  baggage  express,  telegraph,  telephone, 
palace  car,  or  sleeping:  car  purpofjcs,  and  all  other  transportation 
companies  not  liable  to  llic  taxes  described  in  the  two  following 
parag^rairiiB.  The  rate  per  annum  is  five  tenths  «/t  1  per  cKot  of  tbe 
srross  eariiiiiL^s  in  llic  state,  whidi  incliides  fjjoss  earnings  from 
its  business  originating  and  terminating  within  the  state,  but  not 
earnings  dmved  bam  business  of  an  interstate  charactor. 

Elevated  railroads  or  surface  roads  not  operated  by  SleHa  pay  I 
per  cent  of  gross  earnings  and  3  per  cent  on  dividends  in  excess  of  4 
per  cent  upon  actual  amount  of  paid-up  capital  employed  by  such 
corporations  or  company.  Any  su(^  railroad  corpomtioB  whose 
property  is  leased  to  another  railroad  corporation  is  only  required 
to  pay  a  tax  of  3  per  cent  upon  the  dividends  paid  in  excess  of  4  per 
cent  uptm  the  amount  of  its  capital  stock. 

Waterworks,  gas,  electric,  or  steam  heating,  l%hting,  aad  power 
companies  pay  five-tenths  of  1  per  cent  of  grosi  and  S  psr 

cent  of  dividends  in  excess  of  4  per  cent. 

Franchise  tax  on  insurance  corporations. — An  annual 
state  tax  for  the  privil^e  of  exercising  corporate  fran- 
diises  or  for  carrying  on  business  within  the  state  oqunl 
to  1  per  cent  <mi  the  gross  fnemioms  veeeiTed  dhiring 
the  preceding  calendar  year  for  business  done  at  any 
time  in  the  state,  which  gross  amount  includes  all 
premiums  received  during  such  year,  whether  such 
premiums  were  in  the  form  of  money,  notes,  credits, 
or  any  other  substitute  for  money,  is  paid  annually 
into  Ihe  treasury  of  the  state  on  or  before  June  1  by 
the  ffAowing  ocHpotatioos: 

(1)  Every  doaiestac  insurance  coipoiation  iacoiporaled  by  or 

pursuant  to  a  general  or  special  law. 

(2)  Every  insurance  corporation  organized  by  or  pursuant  to  tlia 
laws  of  any  other  state  of  tbe  United  States  and  d<Hng  burineas  hi. 
the  state,  except  fire  and  marine  insurance  business. 

(3)  Every  insurance  corporation  oi^ganized  under  the  laws  of  any 
state  without  the  United  States,  or  of  any  foreign  country,  except 
life,  health,  or  casualty  inaoraace  liusinsai,  aad  daii^  fiiMlnnai  ia 
this  state;  but  the  tax  on  gro.ss  premiums  of  a  corporation  so  incor- 
porated, organized,  or  formed  and  doing  a  fire  or  myine  insurance 
busiaesB  widiin  the  state  shall  be  equal  to  five-tndM  of  1  per  cent. 

This  section  does  not  apply  to  a  frateraal  beneficiary  society^ 
order,  or  association,  a  corporaticm  for  the  insurance  of  domestic 
aninuila,  a  town  or  county  cooperative  insurance  corporation,  nor  to 
any  corporation  subject  to  the  supervision  or  reqniiied  1^  or  M 
pursuance  of  law  to  report  to  the  superintendent  of  banks. 

Other  franchise  taxes. — ^Trust  companies,  domestic,  pay  an  annual 
fraadiiae  tax  equal  to  1  per  cent  «f  tihe  capital  stodc,  surplus,  and 
undivided  profits. 

Savings  banks,  domestic,  pay  an  annual  tax  for  the  privilege  of 
exercising  their  corpinato  faanchise  equal  to  1  per  cent  of  the  par 
value  of  their  sur^us  and  undivided  earnings. 

Savings  banks,  trust  companies,  and  insuranfo  companie.^  obtain 
a  credit  on  their  state  franchise  tax  for  an  amount  equal  to  1  per 

cent  OB  the  par  value  of  state  bonds  bearing  iaiersst  at  a  mto  Bot 

exceeding  3  per  cent  held  by  than. 

Foreign  bankers  pay  5  per  cent  on  kterest  earned  on  noney 
loaned  in  the  state. 

E.   BUSINESS  TAXES,  LICENSES,  AND  FEES. 

Liquor  taxes. — Trafficking  in  liquors  to  be  drunk  on  the  premises— 
m  c^lflR,  towns,  ete.,  of  1,800,600  iiAabitMito  or  more,  |l,a0O; 
500,000  to  l,8IM>,Mi^  $975;  50,000  to  500,000,  |750;  10,000  to  SO.OOO, 
1525;  5,000  to  1«,060^  9450;  1,200  to  5,000, 1900;  in  any  other  ptaoa^ 


Hi 


TAXAHOH  and  revenue  SYSTEBIS-NEW  YORK. 


9190.  Tnfficking  in  liquors  not  to  be  drank  on  the  premisee— in 
citiM,  efec^  of  1,SOO,000  inlubitKnts  or  mora,  $750;  500,000  to 

vmMM,  9t»;  m,m  to  aiw^on^  tiiii;  iimiw  to  mjm,  W»; 

IhffOO  to  10,000,  1150;  1,200  to  5,000,  $112.50;  any  other  place,  $75. 
Tlnnmcist  fm  mediol  purposei  only,  $7.50.  Our,  Bteamboftt,  or 
9301k.  pBnnoa,cto.,holdiiigfic!«nwto8eUliqiMniiotto1w 
:  m  tih»  pnHi'iiiii,  lor  delivery  mgona,  each,  $150.  Alcohol, 
Iw  industrial  purposee— in  cities,  etc.,  of  1,500.000  inhabitants  or 
■01%  137 .SO;  500,000  to  1,500,000,  $30;  50,000  to  500,000,  $22.50; 
]|^toiO,OB0i,ilS;iit«ByetfMr]ilM»,i7Ji.  OiaweraofMto, 
•le.,  for  right  to  sell  liquors  not  to  be  drunk  on  the  premises,  $75. 

the  revraue  derived  irom  the  liquor  tax  is  paid  to  the 
>  mvnie^ality. 

]liHi«iiacaii¥lct4Mid«  foods,  $500.   PedilMioiiiDot,  $20;  one 
,etc  ,  $30;  more  than  one  horse,  $50.   In  all  cases  $2  additional 
;  be  paid  to  the  secretary  of  state.  Fiivate  detectives,  if  one 
,|iat;  itapitiwiMyorcwyiwIiBBt  Wli.  'fiiiliBiiMi  ii 
I  hf  Hkm  alMto  comptroller  and  is  for  5  years. 

L— "rho  onraer  of  a  vessel  shall  pay  fees  for  inspection 

|B;ov«r]Ooiid 
r  SO  tons  burden,  $10; 
under  100  tons  burden,  $12.50;  over  100  tons  burden, 
pilot,        licensed,  pays  $5  for  original  license  and 


ipehicles. — ^The  following  fees  are  paid  to  the  secretary 
vpon  the  registiation  or  reregistiation  of  a  motor  vehicle: 
or  leas,  $6;  man  than  25  honepower  and  less  than 
^  li  hMeepoirMr  and  leos  ttoa  H  h— if  w,  91ft; 
SO  horsepower  or  more,  $25.  ConuDMcial  motor  vehicles  pay  $5. 
For  motcMr  vdiicles,  other  than  thooe  nsod  for  commercial  puipoooa, 

tlWiWllpi  f^;pst— *j»n  fwftsfcatiiii  p—Mad'  dmiiig— M  piwTnti, 

die  animal  ngisliiitini  fee  thereoftar  aball  be  one4iaIf  the  amount. 
Hm  boo  impoeed,  other  than  those  for  manufacturers  and  dealers 
ii— loiilil  iiuffBO,       'is  Hmi  «I  aB  tnm, 

local. 

A  IMI  #  19  cents  Ik  each  9]i9  fv  fraction  there(rf    the  principal 


mtMiiing  at  flie  same. 

i  on  all  transfers  of  shares  of  stock  in  any  domestic 
k  a  tax  of  1  eonto  on  «adi  9199  of  ^  face  value 
or  fraction  thereof.  In  cases  where  the  shares  are  issued  widtovt 
4"gipi**^  money  value  the  tax  is  2  cents  fnx  each  share. 

Ji  toK  of  oowi'liaif  of  1  par  cent  npoii  lSk0  iKe  vafaw  of  bonds, 
mi/tm^  or  ddbto  seenied  by  mortgage  on  real  property  recorded  in 
any  c^te  other  than  New  YoriE,  and  not  remrded  in  the  state  of 
New  York,  and  upon  certain  classes  of  unsecured  debts. 

ly  niien  incoipoiatod  pays  a  ao-caBod  otgani- 
i  tax  of  one-twentieth  of  1  per  cent  of  authorized  capital  stock, 
wyAiswdlectedhjlhaitate  treasurer.  The  same  rate  applies  to 
IsVlBsball  MKb  tax  be  kio  tlMn  16. 

•■IV  taMpI  banMug  ooipoKtioao,  certain 
insnrance  companies,  and  btilliHig  tad  loan  associations,  entering 
the  state  pays  a  "license  fee"  of  alwaighth  of  1  per  cent  of  capital 
9mA  oaplofed  by  it  in  Omi  state  daring  Ito  inl  yoat  of  bwlMOi 
tad  upon  any  increase  in  subsequent  years. 

BanlEBhave  to  pay  all  the  expenses  of  conducting  the  department 
ofi^dtiilfc  irilidh  aw  t§fartSamd  among  fliem  as  flie  superlnteud- 


IMpviitaBdent  of  insurance  collects  the  following:  For  filing 
1^  IMt  oauopt  corporations  for  the  insurance  of  domestic  ani- 

I  im  im  919;  annual  statement,  $20,  except  cooperative  and 
domeetie  animal  insurance  companies  in  which  case  the  fee  is  $1 
k)t  each  100  mesnbers  or  fzacticm  thereof,  not  to  oxeed  $25;  certifi- 
— tai  to  niiBta»  mm  mm  'tig  eiytw.  of  pyow  on  11^  19  conita  per 
folio;  cortilFing  same.  $1;  wiwIHin  of 


v. 


tez  in  V&w  ToiIl 

County  Revenues. 

1,  Beue — 

The  property  included  and  the  method  of  a.ssessmeni 
and  of  equalization  are  the  same  for  the  county  as  air 
ready  described  for  the  state. 

The  rate  Is  detendMd  9ad  IIm  tax  Ifffy  in9d0  bj  IIm 
board  of  snparfigom. 

3.  Collection — 

County  taxes  are  caU9el9d  with  otlier  taans  by  tha 
local  tax  collectors. 


B|       ASH  Oh  VOULy 


IHHERITA1I0% 

TAXES. 


There  ""is  no  county  poll  tax,  and  counties  do  not 
share  in  the  inheritance  tax  nor  in  the  special  corporar 
tion  taxes. 


DagBc—ooB  Or  taxes  may  be  impoeed  by  the  county  board  of  supa^ 
viMnaintas  to  be  fixed  by  them.   They  are  collected  by  the  tax 

not  ottwrnibi  iaed,  tt»  ntaa       A*  OM  WeimMr  iMdir,  99; 

each  additional  bitch,  $5;  for  one  dog  oflMr  than  bitch,  50  cents; 
each  additional  dofe  92.  Tba  tax  luBirtw  nCaina  10  per  cent  aa 

his  fee. 

MmmaFAi. 


A*  OSNXBAL  FBOFSBTT  TAZX8. 

1.  Base — 

The  property  included  and  the  method  of  assessment 
and  of  equalization  have  already  been  described  under 
State  rewBUM. 

2.  Bali— 

The  imte  is  fimited  to  2  per  cent  in  certain  cities  by 
oharteTi  in  aome  it  is  limited  by  statute,  and  in  others 
it  is  fixed  by  the  various  municipal  authorities.  In 
New  York  City  it  is  fixed  by  the  board  of  aldermen  on 
certification  from  the  board  of  estimates  and  appor- 
tionment; and  in  a  aimilir  mnoMr,  in  «itua  cl  Ibe 


3.  CoUecHom — 
Municipal  taxes  are  collected  by  the  local  coUeotora 
nndar  State  revanuea,  above. 


Villages. — ^Unkea  a  village  decides  not  to  impose  a 
poll  tax,  an  BMQ  bflitirean  tibe  afw  of  21  and  70  yean 
residing  in  the  village  are  fiabla  to  an  annual  poll  tax 
of  $1,  oxoept  firemen,  haaonhfy  discharged  aokbfin 
and  sailors  who  lost  one  arm  or  1^  in  the  service 
of  the  United  States,  clergymen  and  priests,  paupers, 
idiots,  and  lunatics.  All  personal  property  is  subject 
to  levy  and  sale  in  the  collection  of  a  poll  tax. 


TAXATION  AND  REVENUE  SYSTEMB—NOBlfi  CAROLINA. 


107 


Towns. — The  town  board  of  any  town  may  by  reso- 
hition  determine  that  no  money  shall  be  raised  in 
such  town  for  the  ensuing  year  for  the  removal  of 
obilraetim  in  liia  big^iway  eansed  by  flBOw,  and  lha 
audi  obstnictioBa  ahall  be  removed  by  labor  of  per- 
sons and  corporations  liable  to  be  assessed  in  such 
town  for  highway  taxes.  The  town  superint«adent 
of  a  town  in  which  the  obstructions  in  the  highways 
are  caused  by  snow,  annually  makes  an  estimate, 
giving  the  probable  number  of  days'  labor  needed 
during  the  foflowii^  year  for  the  removal  of  snow, 
and  ■Mrmnn  mm  day's  labor  upon  each  male  of  the 
town  above  the  age  of  21  years,  excepting  honorably 
discharged  soldiers  and  sailors  who  lost  an  arm  or  leg 
in  the  service  of  the  United  States,  members  of  any 
fiire  company,  persons  of  70  years  of  age  or  over, 
clergymen  and  priests,  paupers,  idiots,  and  lunatics. 
ThB  hthaot  of  aoch  eaiimatad  number  of  daya  is 
apporttoned  and  Miiwwnd  upon  the  general  property 
of  the  town  as  the  same  appears  by  the  last  assess- 
ment roll.  All  assessments  upon  which  parties  fail 
to  appear  or  commute  are  certified  to  the  town  board, 
and  by  such  town  board  to  the  supervisors  and  high- 
way commission  and  are  inelnded  in  the  next  tax  roll 
of  the  tofwn  and  favied  against  the  pemona  assessed  at 
the  rate  of  $1.50  per  day  as  other  taxes  are  levied. 
Nonresidents  if  caUed  out  and  refuse  to  appear  or  to 
conmiute  at  SI  a  day  are  charged  by  the  town  super- 
intendent $1.50  per  day  for  each  day  required,  and 
the  same  is  assessed  against  the  property  of  such 


o.  IBS  nnnBHTAiron  tax. 

There  is  no  inheritance  tax  for  cities  and  towns. 

HbB  tax  on  aharea  of  bank  stodc  ooDec^ed  by  the 
oouilj  treaaurer  ia  i^p<Mttioned  ammig  the  dlies, 
towns,  and  sdiool  districts.  The  basis  of  apportion- 
ment is  the  number  of  shares  owned  by  residents  of 
the  several  civil  divisions  and  the  rates  within  such 
divi8ion9.   In  some  cities  public  service  corporations 


pay  an  annual  rental  fi)r  their  franchises,  and  all 
municipalities  levy  on  "special  franchises"  as  on 
other  property. 

m,  BuauiEss  taxsSi  licenses,  and  feu. 

Pawnbrokers  in  cities  having  a  ]>opulatiott  of  200,900  or  nan, 
$500  annually.  Cities  get  one-half  of  the  liquor  liconaoo  (see 
State  license).  Towns  may  license  peddlm  and  fix  latoa.  Bof 
fiooBoaa— b  seoood  and  tfdid  daas  dtiM,  fl. 

Villages  may  liconso  oarrii^s,  cabs,  etc.,  auctionccrinj^,  hawking, 
peddling,  retail  business  from  canal  boats,  circuses,  theaters,  or 
other  oddbttionB,  billiaid  nloona,  boiHiiig  aUeys,  etc.,  and  ptdiMc 
halls  and  opera  houses. 

The  board  of  aldermen  of  New  York  City  may  license  and  tSK 
carts,  Iiacks,  cabs,  expressmen,  etc.,  car  drivers,  boatmen,  bool- 
UadDi,  pawniiiohMM,  f«A  dealain,  kaepeta  of  intdligenoe  oAcea, 
dealers  in  secondhand  articles,  hawkers,  peddlers,  vendors,  scalp- 
ers in  coal  freights,  menageries,  circuses,  shows,  bone  boiling,  fat 
rendering,  etc. ,  and  dogs.  In  Neir  Totk  City  these  Uoeosea  are  aa> 
nual:  For  each  public  cart  or  truck,  $2;  public  hack  coach,  $3;  pub- 
lic hack  cab,  $2;  special  hack  coach,  $5;  special  hack  cab,  $3;  ex- 
press wagon,  $5;  junk  shop  or  dealer,  $20;  dealer  in  secondhand  arti- 
deo,  «85;  jvak  cart  or  iKMft,  $5;  peddler  nw«  hoM  and  wagon,  98; 
peddler  using  push  cart,  $4;  peddler  carrying  merchandise,  $2; 
ticket  ^peculator,  $50;  coal-freight  scalper,  |250;  conmum  show, 
125;  public  Aootfng  gallery,  |5;  puMe  boiwIiBg  alley,  95;  poUic 
billiard  table,  $3;  dirt  cart,  $1;  general  hoisting,  $25;  special  hoist- 
ing, $1;  fruit  or  soda  water  stand,  or  both,  $10;  newspaper  ot 
periodical  stand,  or  both,  and  in  addition  also  a  fruit  or  soda  water 
stand,  or  bo<h,  $15;  movable  newspaper  stand,  $1;  newspaper  and 
periodical  stand,  $5;  chair  of  a  bootblack  stand,  $5;  stand  undor 
elevated  railroad  station,  $10;  driver  of  any  licensed  vehicle,  50 
cents;  aactioaoow,  9100. 

School.  Revenues. 

School  tftxes  are  levied  on  the  real  estftte  and  the 
personal  property  of  each  school  district.  There  is  a 
special  equalization  made  by  the  two  or  more  super- 
visors concerned  when  a  district  occupies  parts  of  two 
or  more  towns;  otherwise  the  assesameat  b  the  aune 
as  for  other  taxeB.  The  levy  k  nude  aiid  the  fute 
fixed  by  the  echoed  trastees,  b«t  the  tuee  en  eoDected 
as  are  state,  county,  and  mnnicipal  taxes.  School 
districts  also  receive  a  portion  of  the  taxes  on  bank 
shares  collected  by  the  county  treasurer,  and  by  him 
i  apportioned  among  the  minor  civil  divisions. 


NORTH  CAROLINA.* 


North  Carolina  draws  its  revenue  from  various 
sources.  In  addition  to  the  general  property  tax  there 
is  an  elaborate  system  of  privilege  or  Ucense  taxes,  for 
both  state  and  county,  and  ako  state  inheritance  and 
iDfiome  Ittxes.  On  oorporatifniB  Hum  k  a  franchise 
tax,  gradoftted  accoiding  to  capital  stock.  Bailroad, 
telfigraphi  telephone,  express,  and  insurance  compa- 
nies also  pay  specaal  taxes,  based  on  gross  receipts, 

*  This  compilation  is  derived  mainly  from  the  following  sources: 
"Bevenue  Act,"  Public  Laws  and  BeeolutioDS  of  the  State  of 

North  Carolina,  Session  ot  1911. 
' '  Machinery  Act, "  An  act  to  {wovide  for  the  i 

and  the  collection  of  taxes,  SessiiHi  of  1911. 


but  in  some  cases,  where  the  assets  of  the  company 
are  invested  in  the  state  and  taxable  there,  these  are 
reduced. 

CO— imrnoHAL  waafwmmiKA. 


8no.S.  Laws  shall  bepassed  taariag,  hya<Btfiawiwili,riii 

credits,  investments  in  bonds,  stocks,  joint-stock  companies  or  othoV- 
wise;  and  also  all  real  and  personal  property,  according  to  its  trot 
value  in  money.  The  genecd  assembly  may  also  tax  trsdoa,  profaa- 
sions,  franchises,  and  incomes,  provided  that  no  income  shall  be 
taxed  when  the  property  from  which  the  income  ia  derived  b  taxed. 

Skc.  1.  The  general  assembly  shall  levy  a  capitation  tax  on 
ersry  smIs  iakaUtsat  avm  SL  tni  odor  W  yean  of  iMdk 


118 


TAXATION  AND  REVENUE  SYSTEMS-  NORTH  CAROLINA, 


I  of  the  seveial  coUitieB  may  exempt  from  capita' 
1  tax  in  special  ca.«es,  on  account  oi  poverty  and  infiimity,  and 
iHliate  and  county  capitation  tax  combiiMd  dhall  never  exceed  |2 
■a  ihe  head. 

Sec.  2.  The  proceeds  of  the  state  and  county  capitation  tax  shall 
be  applied  to  Hie  pmpoaes  of  education  and  the  eupport  of  the  poor, 
but  kk  no  one  year  Adi  luarolkaiiffipw  ceot  thereof  be  appit^iri- 
■led  to  the  latter  purpose. 

Sec.  5.  Property  belonging  to  the  state  or  to  municipal  corpo- 
ntioiie  ahall  be  exempt  from  taxaticn.  The  genoml  aosembly  may 
ex^pt  cemeteries  and  property  hekl  ior  educational,  adaiitific, 
literan,-,  charitable,  or  relijrioiis  purposes;  also  wearing  apparel,  arms 
for  muster,  household  and  kitchen  furniture;  the  mechanical  and 

ef  ae^auioa  mA  fumen;  libiariea  and 
(— mi'  jpwipartyf  toavahMiiiot 

;  13011. 

fliHJ.t.  Tim  tMrae  levied  by  the  cwnmiwiioaOTi  el  the  aevwal  conn- 
ties  for  county  pmposes  shall  be  levied  in  like  mamier  with  the  alate 
lever  aBDaad  the  doable  of  the  state  tax,  except  for  a 
'•■i"  iMk/'^ilm  special  approval  of  the  general 


I. 


poet  lacto  hmrn 
mhtii  pmikmm,  or 


No  law  taxing  retiospec- 
acts  previoiiBly  done,  ong^t  to  be 


AKHCLB  vn. 

Wmx.  7.  (Ho  county,  city,  or  town  or  other  municipal  corpotmtion 
iiliiliivy  any  tex  except  for  necessary  expenses  thereof,  unless  by  a 
note  of  the  majority  of  the  qualified  votem  therein.) 

Sec.  9.  All  taxes  levied  by  any  county,  city,  town,  or  township 
ahall  be  uniform  and  ad  valorem,  upon  all  property  in  the  same, 
ropattyeBMrnptedby  tMaceaatUittiMi. 

KMT  r  X\y  ABO  • 

The  officers  most  directly  concerned  with  taxation 
©• 
(1) 


(2)  Township  or  ward  assessors  (asbistanta  to  county  anwawf ) 

i  12  muMiths  by  boaida  of  coonty  coamia- 


I  (3)  appointed  for  four  yearn  by  boards  of  alder- 
i%iag  in  two  or  flMxe  countieB. 

(4)  dty  boMdi  of  eqwaWaaHiw  mmMkf  of  ^  bonl  ef  tMrn- 
1  and  one  of  the  assessors. 

(5)  Board  of  county  commissioners. 

Comrty  board  elwpaliiatioa  r  imiiatiiig  of  ttiaboaid  of  comity 
Cmmissioners  and  county  assessor. 
(7)  The  sheriff  is  ex  officio  tax  cdlector. 
(B)  Hw  corpotatiaii  commiswon  conristing  of 
•iBded  far  flix  yean.  Acting  aa  (1)  the  slate  board  of  tax 
siooen,  it  exercises  general  supervision  over  tax  listers  and  assessing 
and  is  required  to  make  an  annual  report  to  the  governor. 
m(2)  aboardofappraiserc  and  asseaMwHaaMMeaaad  values 
1^  property  of  railroad,  telegraph,  telephone,  street  railway,  canal, 
mtd  steamboat  companies,  and  other  companies  exercising  the  right 
eiewiawrtdaaaili.  Juet&ng  aa  (S)  the  atato  boaid  of  tax 
,  ttiiiilHiilin  tta  atite  howd  of  ( 


A.  <iw«™a.t.  rmumuT  tazbs. 

I  .  Base— 

a.  The  property  included  and  exempt. — All  real  and 
personal  property  is  subject  to  taxation,  except  as 
czempted  by  statute, 
p)  ^ImI  fltpiity,  far  .pmpoaBB  of  tasatioii,  iaeladeB  aol  oaly 


(2)  Personal  property  includes  moneys,  goods,  chattels,  choSMiD. 
action,  and  evidences  of  debt,  including  all  ♦^'Hfrrapablffof  uifMM' 
ship,  not  descendable  to  the  heirs  at  law. 

(3)  Exemptitms,  in  tO/Mlkm  to  pvUBc  property,  aro:  Ptaperty 
set  apart  for  educational  purposes;  c;raveyarda  or  burial  lots;  prop, 
erty  of  religious  bodies,  including  the  minister's  residence ;  property 
of  benevolent  and  diaiitable  aasodationB;  proporty  belonging  t» 
y.  If.  C.  A.  and  other  similar  religious  associations;  orphan  and 
o^r  asylums;  reformatories,  hospitals,  and  nunneries,  including 
the  endowment  funds  of  same;  property  of  Indians  not  citizens, 
except  lands  hM  by  pnn^aae;  weariag  mpfttii;  private  Ubiaiiee; 
kitchen  and  household  furniture  not  exceeding  in  value  $26;  grow« 
ing  cn^.  All  corporate  property  is  made  liable  to  taxation  and 
tax  exMBptioaa  to  corpowilic—  an  rqpeakd,  except  as  property 
held  for  raUgkraa,  chaiitride,  edacatioaal,  Utemy,  or  benevolent 
purpoaea,  and  cemeteries. 

h.  Assessment. — Every  person  owning  property  is 
required  to  make  out,  sign,  and  deliver  to  the  assist- 
ant assessor  a  statement,  verified  by  oath,  of  all  real 
and  personal  property  in  his  possession  on  the  1st 
day  of  l^j.  Real  property  is  listed  in  the  township 
in  wU^  said  property  kntanted.  In  Hstii^  minflnly 
quaiiy,  or  timber  interests  the  owner  ahafl  dcaerilM  tlifr 
same  in  his  list,  together  with  the  separate  value  of 
each  separate  tract  of  land  in  or  on  which  the  same 
shall  be  situated.  An  owner  of  separate  timber  inter- 
ests shall  list  the  same  whether  the  timber  be  attached 
or  detaehed  from  the  soO. 

AH  tumUe  polb  aad  pmaal  property  loested 
tiMniii  ahall  be  listed  In  the  township  in  n^ch  the 
person  so  charged  resides  on  the  1st  day  of  May. 
Goods  and  chattels  situated  in  a  township,  town,  or 
city  other  than  that  in  which  the  owner  resides  are 
assessed  in  the  township,  town,  or  city  where  such 
property  is  located. 

An  property  k  required  to  be  aiwiwiBd  at  ita  ten* 
value  ia.  moogy  which  is  held  and  deemed  to  be  idiat 
the  property  would  bring  at  cash  sale  when  aold  in. 
such  manner  as  such  property  is  usually  sold. 

The  assessment  of  real  property  is  in  force  for  four 
years  except  when  improvements  or  deteriorations  to 
Hie  Tiloe  of  SlOO  have  been  made.  Penalty  for  not 
Baling  property  k  $10  for  erery  $10d  -witlibeld  from 

Debli  Oiling  by  any  person  may  be  deducted  by  the 

tax  lister  from  the  amount  of  the  person's  credits, 
and  insurance  companies  may  deduct  from  solvent 
credits  an  amount  equal  to  their  reinsurance  reserve. 

Coiporations  are  required  to  make  a  repturt  to  the  c(»poratkm  cmh- 
mierian  en  or  before     lit  day  ol  My  eadi  year,  and  Aall  eirtfaMte 

and  appraise  the  capital  stork  at  its  actual  value  in  cash  on  fte  lat 
day  of  May,  after  deducting  the  assessed  value  of  all  real  and  per- 
Bonal  eatato  upon  iHudi  the  cocporaticm  pays  taxes,  and  the  value 
of  the  shares  of  atock  legally  haid  by  such  corpooitiim  in  other  cor- 
porations incorporated  in  the  state  and  paying  taxes  on  their  capital 
atock,  as  indiaited  by  the  amount  of  profit  made;  and  when  the 
mma  k  trely  appraiaed  a  certttaite  Aewel  shall  be  imwdad  te 
the  corporation  commission. 

II  the  c(»rpomtion  commimion  is  not  satisfied  with  the  apjmuae- 
ment  they  are  raopinrered  to  make  a  valuation  baaed  upon  kcte 
in: 


TAXATION  AND  REVENUE  SYSTEMS— NORTH  CABOLINA, 


169 


There  is  a  penalty  of  $50  for  failure  to  report  on    before  the  Ist 

day  of  July,  and  it  is  the  duty  of  the  corporation  commission  to  add 
5  per  cent  to  the  tax  for  each  and  every  year  said  report  is  not 
knlihed. 

Companies  taxed  on  capital  stork  are  not  apscpscd  further  on  mort- 
gBges,  bonds,  or  other  securities  and  credits  owned  by  them  in  their 
own  right.  Individual  shareholdeiB  are  not  taxed  on  thdr  atock. 
Hie  carpomtkm  is  lequked  to  pay  the  alato  tax  on  stock  diiectly  to 
the  state  treasurer. 

Banks  shall  list  real  estate  in  district  where  located  for  the  pur- 
pose of  state,  county,  and  municipal  taxation,  and  shall,  during  the 
month  of  Jime,  list  annually  with  the  corporation  commipsion,  in 
the  name  of  and  for  its  shsureholders,  all  the  shares  of  its  capital 
Slock  at  their  market  or  actual  value,  (m  the  1st  day  of  June.  Lista 
(A  abareholders  and  number  of  shares,  with  value,  o%vned  by  each 
resident  of  the  county  shall  also  be  furnit-lied  to  the  county  com- 
missioners. Insolvent  debts  due  banks  may  be  deducted  from  the 
jtema  o(  profits  or  surplus.  Vidua  is  fixed  by  corporation  commis- 
aion.   The  rate  of  taxation  is  the  same  as  for  otlier  moneyed  capital. 

The  coimty  commissioners  of  the  county  in  which  such  banks  are 
located  shall  assess  against  the  vahie  of  duoes  of  reridents  the  tax 
imposed  for  school  and  county  purposes,  and  sliall  asseai  i^gunst 
the  value  of  the  shares  held  by  nonresidents  of  the  state  the  said 
tax  imposed  for  school,  county,  and  municipal  purposes,  all  of 
Hfhich  taxes  shall  be  paid  to  the  sherilf  ct  that  county. 

Shares  of  stock  in  building  and  loan  assoc  iations  are  to  be  listed 
by  the  secretary  with  the  corporation  commission  on  the  first  Mon- 
day in  June  at  their  actual  vahie.  The  actual  value  of  shares 
pledged  as  security  for  loans  are  deducted.  The  secretary  is  to 
pay  to  the  state  treasurer  the  state  tax,  and  to  the  sheriff  the  county 
tax  and  school  tax.   No  other  tax  is  to  be  charged  on  the  association. 

For^in  building  and  loan  associationa  doing  business  in  the  state 
are  required  to  list  for  taxation  with  the  corporation  commission, 
through  their  agent,  the  stock  held  by  citizens  of  the  state,  county, 
city,  or  town  whero  the  owners  <rf  tiie  rtoci:  roride.  The  stock  is 
valued  for  taxation  as  other  money  investmente  of  citizens  of  the 
state.  Associations  or  officers  who  fail  or  refuse  to  list  such  shares 
owned  by  citizens  of  the  state  for  tsxatkt  will  be  barred  from 
doing  business  in  the  state. 

Railroads  are  assessed  by  the  corporation  commission  upon  all 
property  necessary  for  the  construction  and  successful  operation  of 
^  road  or  used  in  the  daily  operation.  All  machine  and  repair 
dhops,  general  office  buildings,  storehouses,  and  contents  located 
oolilide  of  the  right  of  way  and  also  real  and  personal  property,  other 
than  the  property  returned  to  the  corporation  commlarion,  ^all  be 
listed  for  purpoees  of  local  tuntian  with  tl»lisl  irtMsef  1i»  eoottty 
where  prop)erty  is  located. 

The  corporation  commission  values  the  tangible  property  and  the 
ftaa^ueseparafedy.  The  aggregite  ia  apportioned  to  counties 
accOTding  to  the  number  of  miles  of  road  therein.  All  taxes  due 
the  state  except  for  school  purpoees  are  paid  direct  to  the  state  treas- 
urer. The  boards  of  county  commiswoiiBiB  assess  against  the  rail- 
roads only  the  tax  imposed  by  the  sMe  lor  adiMl  pnrposss,  and 
those  imposed  for  county  purposes. 
Canal  and  steamboat  companies  are  to  be  assessed  like  railroads. 
Tslegmph,  telephone,  express,  sleeping  car  and  snnilar  car  com- 
panies, freight,  and  refrigerator  car  companiea,  street  railway,  water- 
works, electric  light  and  power,  gas,  ferry,  bridge,  and  cfuial  com- 
panies and  other  coiporations  ocerdsii^  the  rig^t  of  eminent 
^Ifwiii  are  required  to  make  an  annual  rep>ort  to  the  corporation 
commission  between  the  1st  and  20th  day  of  June,  verified  by  the 
oath  of  the  officer  or  agent  making  the  same,  giving  the  total  capital, 
irriae  of  shares,  pwyerty  subject  to  local  tax,  etc.  The  corporation 
eonunission  shall  thearenpon  value  and  assess  the  property  so  reported 
iooording  to  its  true  vahie;  valuations  are  apportioned  to  the  coun- 
tiee.  AU  taxea  dae  the  atate  except  for  sdiotd  purposes  are  paid 
divaot  to  the  iMe  tni«mr. 


c.  Egwdisaium.— The  coimty  board  of  equalization 
equalizes  the  valuation  of  property  l)y  raising  or 
lowering  the  assessment  to  make  it  conform  to  its  true 
value  in  money  and  to  the  average  valuations. 

The  state  board  of  tax  commissioners  constittlllii 
the  state  board  of  equalization  for  the  purpose  of 
eqiiaMsag  the  valuatioDfl  on  real  property  among  the 
several  oonnties  In  the  state. 

2.  B9ie— 

An  ad  valorem  tex  of  45  cents  on  every  $100  of  the  value  of  ml 
and  personal  property  is  imposed  as  follows:  General  state  purposes^ 
21  cents;  pensions,  4  cents ;  public  sdiools,  20  cents.  The  taxes  for 
paUie  adHMda  are  paid  by  the  sherifif  direct  to  the  county  treasurer. 

3.  OdUec^onr- 

Taxes  are  due  on  the  first  Monday  in  October  in 
each  year  and  are  collected  by  the  sheriff  of  the  county, 
who  may  levy  on  personalty  after  November  1.  Taxes 
are  a  lien  on  real  ])roperty  assessed  after  June  1. 
Taxes  due  the  state  from  corporations  assessed  by  the 
state  board  of  corporation  commitwioneTS  are  to  be 
paid  by  tiie  Mcrotaiy  of  ik»  company  diiect  to  the 
state  treasurer.  CompanieB  faihng  to  paj  the  tax 
are  liable  to  suit  and  to  a  penalty  of  50  per  oellt»  to  be 
included  in  the  judgment. 

B.  nXLL  TAXm 

On  each  male  between  21  and  50  jean  of  afe,  except 
tbe  poor  and  infinn,  then  k  levied  a  poll  tax  of  $1.35, 

t)ie  prooeedb  to  be  devoted  to  education  and  to  tlie 
solvit  of  tbe  poor. 

o.  THB  DnnBrrAircK  tax. 

Both  real  and  ^enoaal  property,  passing  by  will  or 
descent,  or  transfiHr  made  in  contemplatkm  of  deatli, 
where  the  decedent  was  a  resident  or  the  propertj  wm 

located  in  the  state,  except  to  the  husband  or  wife  of 
the  deceased,  or  for  religious,  charitable,  or  educational 
purposes,  is  subject  to  an  inheritance  tax  as  foUows: 
Where  the  share  of  real  or  personal  property  is  over 
12,000,  all  in  excess  of  $2,000  shall  be  taxed— (a) 
UibBal  issue  or  ancestor,  brother  or  «ster,  or  adopted 
diild,  75  cents  per  $100;  (&)  descendant  of  brother  or 
sister,  SI. 50  per  SlOO;  (c)  brother  or  sister  of  father  or 
mother,  or  descendant  thereof,  S3  per  ?1()0;  (d) 
brother  or  sister  of  grandfather  or  grandniotlior  or  de- 
scendant thereof,  $4  per  $100;  other  collaterals  and 
strangers,  where  tiie  share  is  in  excess  of  $2,000  and 
up  to  $5,000,  $5  per  $100;  in  exeess  of  $5,000  and  up  to 
$10,000,  $7.50  per  $100;  in  excess  of  $10,000  and  up 
to  $25,000,  $10  per  SlOO;  in  excess  of  S25,000  and  up 
to  S50,000,  S12.50  per  SlOO;  over  SoO.OOO,  S15  per 
$100.  If  the  tax  is  not  at  the  end  of  two  years,  6 
per  cent  per  annum  shall  be  chained  until  paid. 

This  tuc  is  payable  to  tiie  state  teeasurer  through 
the  xMgb  of  the  county  courts,  and  is  for  the  beneit 
of  the  state. 


TAXATION  AND  BEVENtJE  SYSTEIIS—NORTir  CAROLINA 


H.  OOKFOmATlON  TAXU. 


Qmmvmf  aspontiiMi  doing  bueineaB  in 

I  (railroads,  banks,  building  and  loan  amociationei,  insurance 
s,  tel^raidi,  exiaeas,  and  telephone  companies  excepted) 
t  frandiiae  tex  biiapQwd:  tlock,  |»,«IOiirkii,  |6; 

iB,linito|50,000,$10,-  $50,000 to $100,000, $25;  $100,000 to $250,000, 
teO;  1250,000  to  1500,000,  9100;  9500,000  to  $1,000,000.  $200;  over 
fl,flMI,OOD, net.  W»mi^t^,mmmmiiKmham1iMpinm1o 
lavy  aiif  fmcftigi  tHb«  Wmilt^  «aiporations  maintaming  an  oflEice 
in  the  state  for  9Mm  work  only, 
I,  pay  an  annMl  iui:  of  $100. 
Raiaroadi  pay  m  piMlife  tax  according  to 
tl.OOOorleteper  mile,  per  year,  $2  per  mile;  $1,000  fo  $2,000  per  mile 
r,  $3  pwmile;  ^,000  to$3,000  per  mile,  per  year,  $4  per  mile; 

mdb.  'ta'it  tobepaidto 
atate  treasurer. 

Expieas  companieB  pay  a  license  tax  of  S  per  cent  €n  gron  Teven  u  es 
derived  frwnbiuiiMa  done  within  the  state.  Tekgiaph  ompaniee 
pgr  M  ]Mr  ceat  on  gvna  eaniifli  wiWn  Itm  ilnla.  Tinliniiww 
)  pay  ^  per  cent  on  groee  receipts  within  the  state.  Pro- 
campany  files  a  statement  with  the  board  of  state  tax 
I  to  %y  ili  m'intii'ljial  oAcOr, 
^at  at  least  one-fourth  of  its  assets  are  invested  and  taxable  in  the 
the  tax  is  1}  per  cmt;  it  the  amount  so  invested  is  one-half  of 
f  lax  is  1  far  cant;  11  tt«  anouat^  so  imnistod  is  three- 
I  «f  ils  assefeB.  Oe  tax  bime-half  of  1  pereiut.  No  county. 


antaxed 

in  the  state  in  addition  to  the  license  and  ad  valorem 
But  if  one-fooith  of  the  aas^  are  invested  in  prop- 
is  1  yveamtott  posB  leeaipto  and 
If  the  amount  invested 

to  be  one-fourth  of  1  per 
of  Hbm  amount  named.  Com- 


texm  lor  IIm 


of 


oanTing  on 


llieatas,  annual,  in  cities  or  towns  of  1 ,000  inhabitants  or  less,  $10; 
'  1.000  to  3,O0C,  $15;  over  3,000  to  5,000,  $50;  over  5.000  to  10,000, 
miiwmimmt»nm»mm;mmUJtm,$m.  ThasaHoanses 
hf  tba  sMfl.  and  on»4Ml  «l  tia  proceedi  «•  to  tte 
mi»-ialt'  to  Urn  oaunty;  no  oilier  state  or  county  license, 
nmgf  iavy  n  lax  not  paatar  than  the  amount  levied 
hf  tha  atotou.  TmnBeag  tbaatrical  ceMpnaies,  per  day,  IB; 
exMluting  paintings  or  statuary,  work  of  their  own  hands, 
day,  f2;  aU  places  of  amusement  chaiging  not  more  than 
aalB  nAaunion,  and  paifanuagia  ngivan  ]rinoa  aa 
wmk  at  a  time  shall  only  pagf  nliMHaid  tax  for  Um 

dUies,  and  t««aB,.i||||iJ^  a  greater  amount  than 

Oat.  of  tiW'  atote  tox.  tllllllf'  shows,  on  each 

sanaad  t/Hm mim,  aa MIows:  Intownaof  lanittnn 
inhabitants,  $10  per  annum;  2,500  to  5,000,  $20  per  annum; 
to  10,000,  $40  per  annum;  10,000  to  15,000,  $50  per  annum; 

rilWpcraunm.  Owmtiea, dtiai, tonmai^ 
nalle%7  a  greater  amount  than  that  of  the  statok 

menageries  and  other  shows  not  Ucansed  otherwise,  are 
[  topay  the  loiloiringliceaBe  Ism  lor  aachday's  pwformance: 
rnqniring  less  than  lA  can. 93S;  15  to  99  car  tadna^  980;  20  to 
'  ttnins,  $75;  30  to  40  car  traina,  9199;  49  to  90  cartniM,  9150; 
tiains,  9200;  00  to  75  car  tnina.  9180:  wrir  79 


925;  every  diow  chaiging  more  than  50  cents  atlmiwiBn,  9309. 
Covntiea  may  fix  county  tax  not  to  exceed  state  tax. 

On  evwy  carnival  company  and  otho-  likeaanmnents  condaelld 
for  profit  in  week  stand  engagements,  with  not  more  than  six  attrae* 
tions,  $50  for  the  state,  and  a  like  amount  for  the  county;  when  0Qtt> 
rfiling  of  OMira  tban  rfx  atlaellona.  979  fcr  atate  and  Ift*  amoottt  lor 
county.  Towns  and  cities  less  than  10,000  inhabteaili  may  levyn 
like  tax  not  greater  than  for  both  state  and  county ;  cities  of  more  than 
19;099iid)nliitattta  may  levy  a  tax  iiot  greater  than  twice  that  levied 
for  coon^  and  state.  Ilieee  fees  do  not  apply  when  more  than  25 
cents  admission  is  charged.  Religious  and  charitable  entertain- 
ments are  exempt.  Attorneys,  physicians,  dentists,  oculists,  pho- 


nar>'  surgeon",  accountants,  fire  insurance  adjusters,  or  any 
juracticii^  any  professed  art  of  healing  far  fee  or  reward,  95  (no  dty 
ortoiwaaHy  levy  ad^RtioaatBeeaiBe).  Real  estate  and  rent  collect- 
ing agMits,  910;  wholesale  coal  dealers,  $25;  retail,  $10;  coQMti^ 
agencies,  and  second-hand  clothing  dealers,  $25;  undertakers,  em- 
balmers,  and  retail  cofl&n  dealers  in  towns  over  15,000,  $25;  10,000  to 
16,090, 9l5;5,000tolO,099,9IO;la«tkBn9,089, 99.  Bananadrnda 
dealers,  $25;  wholesale,  $50;  no  county,  city,  or  town  may  collect  an 
additicmal  tax;  itinerant  peddler  of  docks,  stoves,  and  raises,  950 
lor  aadi  ooqnty ;  bicyde  dedbn  in  towns  of  12,000  or  over,  910;  lem 
than  12,000,  $5 ;  dealers  in  automobiles ,  $50 .  Commission  merchani% 
brokers,  or  dealers,  $10;  ship  brokers,  $20;  marine  railways  of  80  tons 
hauling  capadty,  $7.50;  80  to  150  tons,  $15;  over  150  tons.  $30; 
pasinlNralgeR,  fuio.  livery  staUes,  SO  cento  lor  andi  als  maaOa 
for  every  horse  or  mule  kept  for  hire;  stable  keepers  selling  more 
than  five  hflTMsor  mules  in  six  months  are  rlamififid  as  horse  dealea 
and  aiaiaqnifed  to  pay  aa  aiMitii— I  taK  <l  999.  MnralKtinmand 
dealers  in  sewing  machines,  $250;  feather  renovatora,  910  for  each 
county.  Peddlers,  on  foot,  $25;  hcwse  or  other  animal  or  vehicle, 
960;  patent  medicines,  etc.,  without  advertising  attractions,  950; 

licenses  are  for  each  county.  Mercantile  agencies,  $250;  gypsies  or 
fortune  teUen,  9200  in  each  county;  lightning-rod  agents,  925  per 
covaty.  H«teh.men<lwi«laiidlamtfian92perday,  perioom, 
25  cents;  not  less  than  92  nor  more  than  $3  per  day.  per  naoi,  89 
cents;  hotels  charging  in  excess  of  $3  per  day,  75  cents  per  room;  cot- 
Urn  compresses,  per  compress,  $100.  Billiard  and  pool  tables  and 
fea«liaff  iBasra-^aHh  lk|oar.  960;  otheiB.  9»:  gift  «nl^^ 
photographs,  $20;  itinerant  dealer  in  prizes  of  any  kind,  $100  in  each 
county;  dotmachines,  $1.50.  Bagatdle table,  merry-go-round,  ete., 
in  iawm  less  tium  5,000,  95;  5,090  to  10,000,  910;  over  10.000,  920; 
if  liquor  is  sold,  950;  on  each  bagatdle  table,  merry-go-round,  etc., 
outside  of  any  inccnporated  dty,  $5.  Skating  rinks,  in  towns  lc.<« 
than  5,000,  $5;  5,000  to  10,000, 910;  more  than  10,000,  $20.  Stock- 
broken,^.  Bnttlinir  irnrVn  in  tnTmn  nf  T  dOO  inhatiitanla  la  less, 
$10;  over  2,500  and  not  exceeding  5,000,  $20;  5,000  to  10,000,  $30; 
10,000  to  20,000,  $40;  over  20,000,  $50.  Packing  houses,  $100  for 
eadi  county.  Oflcompsniss,  wiwre  the  gross  sabs  exceed  $25,000, 
1  per  cent  upon  such  gross  sales.  Peddlers  of  agricultural  imple- 
ments and  machinery,  $25  per  county;  manufacturers  and  deiders 
in  malt,  $10.  Druggists  selling  liquor,  $25;  dealers  in  pistds,  $25; 
bowie  knives,  $100;  fire  qacfcais,  $10;  pianos  and  orgaa%  989^  aad  bi 
addition  40  cents  of  every  $100  of  sales.  Cigarettes— manu- 
facturers, under  250  millions,  $250;  250  to  500  miiii«>nf,  $500;  over 
809  mOifaaa.  91.909  (no  eaaaly  «r  tasrn  Heeaaa);  mlailen  of  dgn- 
rettes,  $5.  Public  ferries,  bridges,  1  per  cent  of  glMi  race^ts;  emi- 
grant agents.  9100  fw  the  state  and  $100  for  the  county  in  which 
ageirt  does  hnriwess;  itinerant  oculist.  $5  for  each  county;  itinerant 
aplidan  or  dealer  in  spectades,  910  for  each  county;  Indb^  ■'■■P 
concerns,  $200.  Marriage  licenses,  $1.  OflSdal  seals— great  seal  of 
■tate.  $l^B^^^Btoto  department,  50  cents;  seal  of  state  tieanarar,  50 

Burance,  $200;  acddent  insurance,  $200;  marine  insurance,  $200; 
mmtf  insunmce.  $100;  plate  glass  and  boiler  insurance,  $100;  do- 

I,  $50;  fraternal  order  insurance,  $25;  bond 


TAXATION  AND  REVENUE  SYSTEMS-NORTH  CAROIINA. 


iMiaBtiiwiil.  titie  fww*— I  ste.,  9100;  all  other  insurance  compa- 
aies.9100. 

CMIflci^  of  ineo«pQiati<m,  per  91,000  stock  authorized,  20  cents 
(winimwn,  $25);  increase  of  capital,  per  $1,000,  20  cents  (minimum, 
990); decrease  of  capital,  $20;  filing  list  of  officers  and  directors,  $1 ; 
dianlation  of  corporations,  change  of  prindpal  place  of  bosineaa, 
95.   Private  bills  to  incorporate  are  taxed  double  the  above  fees. 

Motor  vehicle  fees.— Certificate  of  r^:i8tration  for  motor  vehides, 
$5,  and  $1  for  renewal,  paid  secretary  of  state.  Three  dollars  of  flio 
19  faadHdl  be  paid  ^  tlM  aeaettfjr  flf  itala  tn  ft»oo«algr  is  vAkh 

mer  of  Iba  antoneWte  niidia. 

y.  THB  nroom  tax. 

Taxpayers  arc  required  to  show  on  their  lists  their 
gross  incomes  from  all  property  not  otherwise  taxed — 
salary  and  fees,  annuities,  trades  or  prolesBions,  and 
(o  give  the  MmraoB  tbweof.  Upon  the  exseas  cm 
fl/NW,  iitidik  «ci«i4»«ed,  Om  rate  of 

ttM  1^999  klMBM. 

Oouimr  RBTsmms. 

A.  OKNXaAL  PEOPKETY  TAXBS. 

1.  Ba8&~^ 

The  property  included  and  the  methods  of  assess- 
ment and  of  equalization  are  the  same  for  county  as  for 
state  taxea. 

2.  i2al»- 

TbB  nite  of  lix  is  detenniaed  hf  iSm  htmxd  of 
«Ofmtj  commisBioneis.  The  rate  may  never  exceed 
doable  that  of  the  state  tax,  except  for  a  special  pur- 
pose and  with  the  special  approval  of  ike  general 
assembly. 

3.  Collection — 

The  metibod  of  ooDectioii  is  iha  same  as  for  state 

*****  B.  VOU.  TMXUk 

Brerj  male  inhabitant  orer  21  aad  under  SO  yma 
of  tfB  may  be  anbjeeted  to  a  poll  tax  equal  to  the  tax 
on  property  valued  at  $300  in  cash.  The  state  and 
county  capitation  tax  combined  is  never  to  exceed  $2 
per  capita.  (See  also  Poll  taxes  under  State  Revenues.) 

o  AKD  D.  mammoKm  axd  oomnmiamm  vazaa. 

There  arc  no  county  inheritance  or  special  corpora- 
tion taxes. 

a.  wnmnBM  zaxas,  u(»bnsbS|  ajsd  fsbs. 

In  aiqr  ivbere  a  speeifie  Ueeoas  tax  is  levied  for 
tfie  privilege  of  eenyii^  on  mj  bimeaB,  trade,  or 
prafMion,  the  oansktj  may  levy  the  Moae  tax  as  the 
etate,  and  no  more  except  on  twAk  m  aie  i^e^aUy  ex- 
esptod  uader  the  statute. 

rmm  iKcxnoB  taX 
OMmties  can  not  levy  an  income  tax. 


Municipal  Revknues. 
A.  GamBM.  vufsmmrt  tazbs. 

1.  Base— 

The  property  included  and  the  methods  of  assess- 
ment and  of  equalization  aie  the  stme  for  municipal 
taxation  as  for  state. 

2.  Rate- 
No  municipal  corporation  is  to  levy  more  then  1  per 

cent  on  the  aasesMd  valuation  exxsept  by  spedal  stat- 
ute in  each  ordiaaaoe  ease. 

3.  Collection — 

The  method  of  collection  is  the  same  as  for  state 

and  coimty. 

B.  POLL  TAXSS. 

The  aldermen  or  commissioners  may  levy  a  tax  on 
polls  taxable  by  the  general  assembly  for  state  pur- 
poses, not  to  exceed  $2. 

o  AMD  D.  nraaairavxia,  cKiarosATioH,  ami  dmxmib 

xAxas. 

There  are  no  mimicipal  inheritance,  corporation,  or 
income  taxes. 

a.  suBonHw  Taaoes,  uosfsas,  amb  fsbs. 

the  corporate  aathotitiee  may  tax  privikeBS  taxed 
fat  w^mAb  and  county  purposes  and  all  perscnis  selling 
liquom,  esoept  druggists  (at  retail),  per  year,  $25. 

Tb^  may  also  tax  do^,  swine,  horses,  and  cattle 
aasaoag  at  laige  within  the  corporate  limits. 

SanKN.  RavaMUBs. 

The  property  and  poll  taxes  levied  by  the  state 
specifically  for  school  purposes  are  paid  by  the  diflffiff 
to  the  treMurer  the  county  within  which  they  are 
collected.   The  income  of  the  permanent  echoed  fvuid 

and  $125,000  appropriated  by  the  legislature  from  the 
geneial  state  funds  is  apportioned  among  the  counties 
by  the  state  board  of  education  on  the  basis  of  school 
population.  The  state  makes  additional  annual  ap- 
propriations for  equalizing  school  facilities  in  the  sev- 
enl  sdiool  districts  to  enable  eadi  snefa  district  to 
wiMwtiun  schools  for  at  least  four  months  each  year. 
The  county  board  of  education  apportions  all  taxes 
and  other  school  moneys  coming  under  its  control 
among  the  various  townships  per  capita. 

If  the  state  tax  is  insuffici^t  for  tlie  support  ol 
schods  in  eadi  aehodl  dialriet  for  four  months,  a 
special  tax  may  be  levied  by  the  county  on  all  prop- 
erty, credits,  and  polls. 

All  proceeds  of  fines,  penalties,  and  forfeitures,  all 
moneys  paid  as  exemption  from  military  duty,  and 
the  net  proceeds  of  licenses  to  Uquor  sellers  and  to  auc- 
tioneers are  appropriated  to  the  public  sdiools. 


A  ■pedal  tax  may  be  votod  for  the  support  of  high 
■eliools.  Cities,  towns  and  school  districts  may  vote 
in  levy  m  ipecial  tax  to  sitf^ieiiieiit  tlie  pubiic  adiool 

fUMt 

umnuiwir  mrmmm  mmwmmmt  Ukws:  1013. 

Vol  tui,  fl.43;  stain  tax,  47|  centa  on  Hw  iMO. 

An  inberitance  tax  law  was  enac  t o<l  as  MlqfirB: 

All  property  of  whatever  kind  or  natuie  pMung  by  will  or  the 
ialHtflto  hnm  ti  thm  Mat»  timii  my  pmam  who  My  die  maaeA  or 
ptM0es8ed  of  MM  vUle  a  fesident  of  the  state,  or  if  decedent  was 
ant  a  le^dent  of  the  state  at  the  time  of  his  death,  mch  property  or 
part  ttaeof  as  may  be  within  the  state,  or  which  may  be  transferred 
'hf  deed,  paut,  sale,  or  gilt,  aiade  in  ooBtenqkhtion  «r  to  take  eSect 
after  death,  to  any  person  or  person?,  or  to  bodies  rorpoiate  dc  poiip 
tic,  is  sabject  to  a  tax  for  the  benefit  of  the  sute  as  foUtywa: 

fhBMiK  to  Maeal  Israe  or  linial  ancestor  or  httsba^ 
apiaMfe  tovlliMn  the  decedent  has  stood  in  the  fiiiaiiil  <if  a  patent, 
at  titt  late  of  1  per  cent  of  the  clear  value;  $10,000  to  a  widow' 
il|ilt  to  each  child  under  twenty-one  years  of  age,  and  92,000  to 
mA  el  tte  other  pemam  meittioiied  is  esen^.  Giandchildran 
troaUMied  only  the  single  exemption  of  the  child  they  represent. 

llMinf  to  the  brother  or  sister  or  a  descendant  of  a  brother  or 

Mlar  el  tiM  dacedeat  at  tlie  lato  of  3  per  ooit  of  the  clear  value. 

Wmiag  to  tie  hnHiMr  or  sister  of  the  itther  or  motlMr  or  a 
'iawmmiirti  of  a  Inothcr  or  sister  of  the  father  or  mother  of  the 
liniadaat,  at  the  late  of  5  per  cent  of  the  clear  value. 


Passing  to  the  brother  or  uster  of  the  grandfather  or  grandmother 
or  a  dewendam  of  the  hietliw  or  riatar  el  the  giandfrther  or  gnuBMl* 

mother  of  the  decedent  or  to  any  person  of  any  other  degree  of 
consanguinity,  or  to  a  stranger  in  blood  or  to  a  body  politic  or  cop* 
ponte,  at  the  rate  of  10  per  cent  of  the  clear  value. 

If  this  tax  is  not  paid  at  the  end  of  two  years  after  the  death  ol 
the  decedent  6  per  cent  interest  is  charged  until  pame  is  paid. 

Income  tax.— In  excess  of  $1,250  to  $2,500  the  rate  is  1  per  cent; 
«MM  to  15,000,  H  per  cent;  9ij0»  to  110,000,  2  per  cent;  nO,O0O 
and  over,  2J  per  cent. 

Corporations  are  required  to  pay  a  franchise  tax  of  ono-twenty- 
fiftii  ol  1  POT  cent  upon  their  subscribed  or  issued  and  outstanding 
capital  stock,  but  the  tax  shall  not  fee  fca  ttta  07  Jt.  IMga 
ccwporations  pay  the  same  ti\x  rate. 

The  legislature  appropriated  the  sum  of  $250,000  to  be  appor- 

tkmed  anniia%  ataOBg  the  coontieB  hy  the  slate  boaid  of  edacatfcm 

according  to  the  per  capita  of  school  population;  $1,500  of  above 
sum  is  to  be  deducted  annually  for  the  part  payment  of  the  salary 
and  expenses  ql  tihe  saperiatepdent  of  the  state  cdnred  normal 
schools  and  inspector  and  director  of  the  county  teachers'  inntitntwi 
and  of  the  teachers'  training  work  of  the  state;  there  shall  also  bo 
deducted  biennially  therefrom  in  advance  $7,500  to  be  used  for  the 
establishment  4  mat  libiaiiea. 

There  shall  be  set  aside  5  centa  on  the  $100  of  the  ad  valorem  tax 
collected  by  the  atate  to  be  known  as  "The  state  equalizing  school 
IrnA"  to  be  aaed  for  the  pnipoae  of  providing  six  awate  adwol 
terms  in  every  ■dMol  dinrict  ia  Ihe  mn^mm  ■■■ilji  m  Kb^tmi 
will  permit. 


NOETH  DAKOTA.* 


Hortii  Dakota  depends  almost  entirely  upon  the 
property  tax  for  state,  county,  and  municipal 
Am.  ialMiilaiioe  tax  was  aidi^itecl  in  1903. 
Hiero  aro  m  tpaCMl  (Mifponitiiiii  taaDB%  exmpt  a  tax. 
«nipi  insurance  pramiiiiiiR,  wliieli  fgom  to  tiie  mpport 
«f  iii  ininaiapal  in  iapar^ 

fxmiimmiiiiAi.  nMmaicnii. 

aancLE  n. 

Sec.  174.  The  legislative  assembly  shall  pro\-ide  for  raising  rev- 
enue sufhcieut  to  dcuay  the  expenses  of  the  state  for  each  year,  not 
to  eaeaad  ia  any  eue  year  4  laiib  on  the  dollar  of  llie  aflsaned  ^ahia- 
tiia  «f  all  taxable  pmperlgr  in  the  state,  to  be  aecertained  by  the  last 
atoMaent  made  for  ateto  and  county  puipoan,  aad  ake  a  raiiicieat 
aaai  topay  the  interertonihe  state  debt. 

Ilae.131.  Me  tax  shall  be  leviad  except  &ipB»aaBce«fImr,  and 
every  Iaw.lta9MB«a'taXiftalialBto:dirtfac%1ha«bjai^ol1iMwgB^ 
to  which  ealy  it  Ml  be  apfliad. 
iaclTt.  lawB  Aall  be  pawed  taxing  by  aniiMBB  rale  all  property 
..    ^    1^  money,  but  the  i»operty  of  the  United 

t  ef  state,  county,  and  municipal  corporations,  both  real 
1,  shall  be  exempt  from  taxation;  and  the  legislative 
lU  by  a  general  kw  eaeaqit  from  taxation  property  vtod 
for  school,  religious,  cemeterj-,  or  charitable  purposes 
il  pn>p«ty  to  any  amount  not  exceeding  in  value  $200 
i  individaai  Hable  to  tumtkm;  bat  tbe  k^htive  assembly 
r,  by  law,  provide  for     paTSMatel  a  per  centum  ol  giOH  eaia> 
of  railroad  companies  to  be  paid  in  lieu  of  all  state,  county, 
* '  p,  and  school  taxes  on  prop«ty  exclusively  used  in  and 


*  fiilcaaipilation  is  derived  mainly  from  the  following  sources : 
Reywiue  and  Taxation  iMflite  SlMa  el  Mmlk  MtHkt  IMft. 
Fabusiied  by  authoritv. 
«be  Revised  Code  o{  thf  State  ol  llortk  Dakela.  laW  and  im 
"  Ijiiiitoll»3w 


carries,  but  no  real  estate  of  said  corporation  shall  be  exempted 
from  taxation  in  the  same  manner  and  on  the  same  basis  as  other 
real  estate  is  taxed,  except  roadbed,  ri^telvay,  ■befMy  aad  baild- 

ings  used  exclusively  in  their  business  as  common  carriers,  and 
whenever  and  so  long  as  such  law  providing  for  the  payment  of  a  per 

foKce. 

The  legidatbe  aroembly  nay  fute  pemvide  flMt  gmin  gioim 
within  the  state  and  held  therein  in  elavatni^  WnkMMIi  tad 
gianaries  may  be  taxed  at  a  fixed  rate. 

Sao.  177.  All  impwrements  <m  buiid  shall  be  ■nnoMod  in  accoid- 
ance  with  section  179,  but  plowing  shall  not  be  coMid«ed  ae 
an  improvasDent  «r  add  to  the  vahie  of  kod  for  the  patpaae  ef 
aroenment. 

Sec.  178.  Tbe  power  ol  taxation  shall  new] 
pended  by  any  grant  or  contract  to  which  the  i 
other  municipal  corporation  shall  be  a  party. 

Sec  179.  All  property,  except  aa  horeinaftw  in  Hiis  aectiim  pro> 
vided,  shall  be  assessed  in  the  county,  city,  township,  town,  village, 
or  district  in  which  it  is  situated,  in  the  manner  prescribed  by  law. 
The  ftaachiw,  roadimy,  roadbed,  laHi,  aad  roHlBK  stock  ol  aU  ail- 
roads;  and  the  franchise  and  all  other  property  of  all  expieM  cum- 
panics,  freight  line  companies,  car  equipment  companies,  sleepfay 
car  eoropanin,  dtoii^  car  companies,  telegraph  or  telephone  com- 
paaies,  or  corporations  operated  in  this  state,  and  used  directly  or 
indi«ctly  in  carrying  persons,  property,  or  messages,  shall  be  assessed 
by  tte  state  board  of  equalization  ft  their  actual  value,  and  such 
assessed  valuation  diall  be  apportioned  to  the  counties,  citias,  towna, 
villages,  townships,  and  districts  in  which  such  raihoad  companies, 
express  companies,  sleeping  car  companies,  telegraph  and  telephone 
companies  are  located  or  through  which  they  aro  operated,  aa  a  baaia 
for  taxation  for  such  property,  in  proportion  to  the  number  of  miles 
of  such  property  within  such  counties,  cities,  towns,  villi^es,  town- 
ships, and  districts.  Bat  AoaU  aay  nihead  aBew  any  portioa  «f 
its  roadway  to  be  used  for  any  purpose  other  than  the  operatioa 
ol  a  railroad  thereon,  such  portion  of  its  roadway,  while  so  used,  shall 
be  aasened  ia  the  BiMuier  provided  iorlha  auMBMnt  of  oChar  nal 


TAXATION  AND  REVENUE  SYSTEMS— NORTH  DAKOTA. 


173 


Sao.  180.  The  legislBtive  assembly  aiay  provide  for  liw  levy,  col- 
lection, and  disposition  of  an  annual  poll  tax  of  not  more  than  $1 .50 
en  every  male  inhabitant  of  this  slate  over  21  and  under  50  years  of 
age,  except  paupers,  idiots,  insane  persons,  and  Indians  not  taxed. 

OFFICEBS. 

The  offieere  most  dii«ctly  dmoenied  with  taxatbn 
are: 

(1)  TowtiriUp  aaaaanr,  elected  annually  wiHi  the  othw  town 
officers. 

(2)  aty  ansssor,  appointed  in  each  even  numbered  yMr  bf 
mayor,  with  the  approval  of  the  city  council. 

(3)  Cotmty  assessors,  in  counties  not  organized  into  civil  town- 
ehipe,  elected  for  two  yean. 

(4)  Oonaty  traaanrar,  claetad  every  two  yean,  aad  eligible  for 
not  more  than  two  terms. 

(5)  Township  board  of  review,  composed  of  the  board  of  super- 
vimsof  ea^tomMh:^,  tibe  boaid  el  trastees  of  each  incorpwated 
vilh«e,  and  A»  Mjor  wd  aldetaMn  from  the  aevenl  mids  of 
each  city. 

(6)  The  city  board  of  equafisataon,  composed  ol  tbe  mayor  and 
city  council;  la  eilieaeiBMiiMd  ea  tiia  Luainiirfnii  piaa,  lha  eeei- 
wAnAitn 

(7)  Village  board  of  equalization,  composed  of  the  bOBld  el  tnis- 

(8)  County  board  of  review  and  equaKiafinii,  compoaed  el  the 
bcMU-d  of  county  commissioners. 

(9)  State  board  of  equalization,  compoaed  ol  the  governor,  state 
auditor,  state  treasurer,  atteraey  ga—ai,  aad  the  rnrnnrfarinaer  el 

agriculture  and  labor. 

(10)  State  tax  commission. 

By  diapter  868,  Laws  ol  1011,  a  tax  commiadMi  was  created, 

the  members  thereof  to  be  appointed  by  the  governor,  one  member 
to  be  appointed  for  a  term  of  two  years,  one  for  four  years,  and 
one  for  six  years,  and  thereafter  eadh  mendMr  is  to  be  i^pdnted 
for  a  tern  of  six  years. 

This  board  is  to  have  and  exercise  general  supervision  over  the 
administration  of  the  aasessmeut  and  tax  laws  of  the  state,  over 
a— eaon,  boards  el  leiiaiw,  aad  boatda  ol  eqwaHtartMi,  to  tin  end 
that  all  aawwiineiita  el  pupHy  be  anda  leiaitiveiir  jiiat  aad  egnal 
at  true  value. 

Al«^»  has  power  to  inquire  into  the  system  of  accounting  of  public 
funds  in  use  in  tomiihips,  cities,  villages,  and  counties,  and  to 
nake  needed  recommendations  for  a  uniform  system  of  accounts  of 
the  receipts  and  disbursements  of  public  funds  in  municipalities 
eltiMilate. 

Is  to  aaen  at  their  actual  value  all  lMlll»  aaipaMr  com- 
panies doing  buBinesB  in  the  state. 

Is  to  consult  and  confer  wiHt.  the  state  board  of  equalization  and 
aid  flieai  ia  tiie  diidiMi*  el  M  dtttiea 

Statb  Kevbmubs. 

a.  oeneeal  pbopekty  taxes. 

1.  Base — 

a.  The  property  ijidiided  arid  exempt. — MX  real  and 
personal  property  in  thk  state,  and  aU  personal  prop- 
erty of  penMOMi  or  eotpwatioiiB  Tmd&ag  or  doing 
buanesB  therein,  exoept  aa  speoia%  examptacl,  k 

(1)  Real  property,  for  the  purposes  of  taxation,  includes  the 
land  itself,  whether  laid  out  in  town  lots  or  otherwise,  and  all 
buildings,  structurea,  and  improvements,  and  all  rights  and  privi- 
kfea,  and  minea  aad  quarries  appertaining  thereto. 

(2)  Personal  property  includes  all  goods,  chattels,  credits, 
moneys,  and  effects  wheresoever  they  may  be;  and  all  ships,  boats. 


vesBSis,  whetlier  at  h(ime  or  abroad,  and  all  capital  invested  therein; 
all  money?  at  intoresl .  wliother  within  or  -n-ithout  the  .state,  due  the 
peison  to  be  taxed,  and  all  other  debts  due  such  persons;  all  public 
stodn  and  seeoiitiesf  aU  stodc  in  turnpikes,  railroads,  canak,  and 
odier  OOipoiations,  except  lu^tinnal  banlc.s  out  nf  tlio  t-tafo,  owned 
by  inhabitante  of  this  state;  the  income  of  any  annuity,  unless  the 
capital  of  sudi  annuity  be  taxed  within  the  state ;  all  improvements 
made  upon  lands  held  under  laws  ot  the  United  Stetes,  the  title  to 
which  is  in  any  railroad  company  or  other  corporation  not  subject 
to  the  same  mode  and  rule  of  taxation  as  other  property.  The  gas 
and  tvater  niains  and  pipes  laid  in  roads,  etc.,  are  penonal  profperty. 
The  statute  enumerates  27  classes. 

(3)  Exemptions,  in  addition  to  public  property,  are:  Schools, 
academies,  colleges,  and  institations  of  learning,  with  the  books  and 
tamitiue  therein,  and  grounds  not  to  exceed  40  acres,  not  used 
wUh.  a  view  to  profit ;  property  used  for  religious  purposes,  includ- 
ing parsonages,  and  land  not  in  excess  of  1  acre;  cemeteries;  build- 
ings for  purely  public  diaiity;  public  hospitals,  and  all  BMmeyaaad 
credits  of  each  institution;  and  personal  property  of  each  individaai 
to  the  amount  of  $10.  Property  of  posts,  lodges,  chapters,  com- 
manderies,  and  like  organizations  not  organized  for  profit  and  used 
for  places  of  meeting;  property  of  any  agricuUuial  lair  associatioa 
not  conducted  for  profit  to  any  of  it  3  members.  Exempted  property 
is  to  be  asse.<i.<«>d  and  vahicil  as  other  jiroiHTty. 

6.  Assessment. — There  is  but  one  assessment  for 
state,  county,  and  city  purposes.  All  counties  or  parta 
of  counties  not  orgaidzed  into  elyil  townriiipa  aro 
drndod  into  aweaeorg*  dtBtriets;  each  organised  cifil 
townalnp  and  each  city  constitutes  such  a  district.  Afl 
property  is  required  by  statute  to  be  assessed  annually 
at  its  full  cash  value  on  April  1,  and  the  <listrict 
assessor  is  to  determine  tlie  true  and  full  value  of 
each  tract  and  parcel  of  real  property  by  actual 
examination.  A  statement  of  personal  property, 
verified  by  oath,  is  to  bo  made  by  the  ownnr,  ^th 
refeieniea  to  the  vafaie,  oa.  the  Ist  day  of  April.  It 
is  the  duty  of  the  assessor  to  fix  the  true  and  full  value 
of  all  items  of  personal  property  and  he  is  to  take  as  a 
basis  the  price  at  a  fair  voluntary  sale  for  cash.  Re- 
fusal to  list  or  swear  to  the  statement  is  to  be  noted  by 
the  assessor  and  prevents  any  apfdication  for  correc- 
tion of  the  ■nsfiffcinnnt  aa  made  by  the  assessor.  Re- 
fusal is  a  mlsdflaieaBer  and  a  Uim  fist  is  perjury. 

In  unmganiaed  counties  taxation  is adariniBtewd  by  the  county  to 
which  it  is  attached  {<x  judieial  pulf  siaa,  aad  taxeaanaaaeaaed  for 

state  purposes  only. 
StocUiolden  d  every  bank,  state  and  nationid,  ue  soBosoed  on 

their  stock  where  the  bank  is  located.  As  a  1)a.><i.s  for  vahiatiim  of 
tlie  shares  the  assessor  is  to  deduct  the  amount  of  investment  in 
real  estate  from  the  aggregate  amount  of  capital  and  surplus  and 
undivided  profito. 

Corporati<ins  are.  in  sxcneral.  asses.«ed  as  in(livi<lMal.<.  ex<'ept  r.til- 
ways,  including  street  railways,  and  certain  other  i>ublic  service 
companies,  which  are  assessed  by  tbe  state  board  of  equali' 
zation.  The  capital  stock  and  franchises  are  to  be  listed  where  the 
principal  office  is  located.  The  a^r^to  amount  of  indebtedneaB 
except  for  current  exiieuses,  not  paid  for  purrbasa  <Nr  iaiprovement 
of  pn^DCity  and  the  value  of  real  and  pmonal  property  are  both 
deducted  from  the  market  value  of  the  shares  of  stock.  The  re- 
mainder is  then  listed  as  "bonds  and  stocks."  Such  stock  need 
not  be  listed  by  the  riiarehoMer. 

Tlie  state  board  of  equalization  assesses  the  value  of  the  franchise, 
roadway,  roadbetl.  rail.-^.  and  rollintr  stock  of  all  railroa<ls.  including 
street  railroads,  operated  in  the  state.   Apportionment  is  made 


174  TAXATION  AND  REVENUE 


SYSTEMS— NORTH  DAKOTA. 


by  the  board  to  countiea  according  to  mileage.  The  county  auditor 
afportioiis  the  valuatioii  to  the  cities,  towns,  townships,  and  dif- 
■d      MM  it  t»     iHnd  la  cadi  oooaty  as  petBoaii 


property  and  franchises  of  express,  tel^nph,  telephone, 
B,  and  equipment  ccMupanies,  and  sleeping  and  dining  car 
hf  Ihm  ilato  boMNl  of  eqnalintioii.  The 
apportionment  is  the  same  as  that  of  railroad  valuation. 

The  property  ol  itinerant,  transient,  or  otlier  merchants,  salesmen, 
•r  eilcT'iMraimaiid  of  si  mevdiaiite  and 'MdMsm 
etc.,  brought  into  the  state  after  the  regular  aaMMiMlik  ia to  1m aa- 
when  found,  as  other  prop«ty. 

Ipito  Qoal  and  SDumerai  uaderiying  any  land,  tfta  ovnerahip 

Ifiag  strata,  is  sw—Bd  aefiawl^. 

c  EgualisaHon—The  city  bowd  of  oqualiittlion 
equalizes  and  corrects  assessments  and  may  increase 
m  doeiease  assessments.  The  township  board  of 
iVffliir  i|ualizes  the  assessment  between  individuals 
m  ite  tmn^ki^  w  disliiot  Mid  mi^iliei  ounaBioiM. 

Tkm^  cmuitif  homA  of  miiir  oni'tiiiMlisstiiiii  equat- 
;ipii:"iliio  MMMBHttt  andb  in  the  distriets  not  embraced 
in  WM.  inoorpoimted  city,  town,  viUage,  or  civil  town- 
flluiK  This  board  also  equalizes  between  the  several 
it  diatvieiB,  but  it  is  not  to  reduce  aggregate 
of  Ibo  mnly.  An  ifptil  imm  ita 
BM  toiDA  fUMnei' woon.  Jwiyn'aiMi  iwiiMiMfpi 
mm  to  «i«iM  with  tho  bond. 

The  state  board  of  equalization  equalizes  assessmenta 
between  the  several  coimties  of  the  state.  It  may  raise 
or  lowor  the  assessment  of  property  of  either  class  or 
tkm  aggregate  in  any  county.   It  may  not  reduce  the 

Ibin  1  fmmmL 


■nd  is  to  be  the  amount  necessary  to  meet  the 
appropriation  of  the  I^islative  assembly  and  the  esti- 
mated general  expenses  of  the  state.  The  rate  of  the 
general  state  tax  is  not  to  exceed  4  mills  on  the  dollar. 

9m  slate  board  of  equalisation  leviee  a  special  tax  <rf  oxie-liali  ol  1 


Mr  tike  purpose  of  providing  for  the  maintenance,  etc.,  of  certain 
akifia  educational  institutiimB  a  tax  oi  1  mill  may  be  levied. 

S-  CoBeeiion — 

TkauB  ve  colleeled  bjf  tlw  county  treasurer  for  state, 
eouBtfy  eity,  town,  setMcd,  poor,  bridge,  road,  or  other 
puipoeea.  AB  tm  beeomo  im  on  tlie  1st  day  of 
Denmber,  and  dofinquint  on  tbe  Ist  day  of  Much, 
after  which  date  a  penalty  of  5  per  cent  attaches  to 
both  real  and  personal  property  taxes;  on  the  1st  day 
of  June  following  an  additional  penalty  of  2  per  cent, 
andjiy^  l*t  diKf  of  Hevenber  foDoiring^  •  third 
ptii||H|B  jpiif'^fpt  on  tbft  oc%^naI  tanGca  agiinat  real 
eataSla'diaiged.  After  tbn  lat  day  ot  March  interest 
aft  the  ratn  of  1  per  Mnt  per  month  on  the  original 
amount  of  tax  on  the  personal  property  is  charged 
until  the  tax  is  paid.  Collection  of  personal  taxes  may 
be  enforced  by  distress  and  sale  of  such  property, 
^■nonal  popwtj  tucn  beoome  a  ln  on  the  property 


proportjy  aie  made  a  perpetual  Men  apen  th»  pwp«lf 
MWHed.  The  coBiclian  of  taxea  on  tml  pwpnty  i 

firfwifHahlfi  bvaale. 

n.  foix  TAOm, 
There  ia  no  state  poll  tax. 

o.  m  imuuxaiiai  Tax. 

All  property  within  the  jurisdiction  of  the  state^ 
lAefiier  bdonging  to  the  ii^bitants  of  the  state  or 
not,  passing  by  will,  or  by  the  ham  of  inhentmee  of  Htm 
or  any  otiMr  slate,  or  by  deed,  grsnt,  sale,  or  gift,  in- 
tended to  take  effect  after  the  death  of  the  donor,  shiB 
be  subject  to  a  tax  of  2  per  cent  of  its  valuation  aboTe 
$25,000.  Estates  passing  to  the  father,  mother,  hus- 
band, wife,  lineal  descendant,  adopted  child,  the  lin- 
eal descendant  of  an  adopted  child,  or  to  charitable, 
edneational,  or  refigioas  societies  or  institotioiis  within 
the  state  shafl  be  exempt.  Beal  eslele  of  deeedwift^ 
shall  be  appnased  wiilHi  M  daiyn  tOm  Hm  appofait* 
ment  of  an  executor. 

This  tax  is  payable  to  the  state  treasurer  for  the  use 
of  the  state.  It  is  due  and  payable  within  15  months 
of  the  death  of  the  testator  or  intestate,  and  draws  in- 
teresl  aft  8  per  eent  from  the  time  due  until  paid. 

Om  OOBPOBjaBOII  Ti 


are^m 


Every  insurance  company  doing  bumness  in  the  state  except  joint- 
stock  and  mutual  companies  organized  under  the  laws  of  the  state  ia 
requiied  to  pay  to  the  cnmmiiwinner  of  inaoiance  2}  per  cent  of  the 
PMB  aaaoant  of  pwaainina  receivad  ia  ttw  state  for  the  year.  An 
amount  equal  to  2  per  cent  of  the  gross  premiums  is  paid  by  the 
state  to  the  city,  tofwn,  or  village  in  which  the  insured  prapertgr  >a 


The  old  gross  earnings  tax  on  railroads  was  declared 
tional  in  1881  and  does  not  appnar  in  the  later  codes. 


jam 


The  following  are  annual  taxes: 

Commission  merchants,  $5 ;  ticket  agents,  $5.  Grain  elevators  pay 
an  aanoal  license  to  the  state  treasurer  as  f dlowK  Oufmdij,tlfim 
bushels  or  less,  18;  12,000  to  25,000  bushels,  $10;  25,000  to  50,000 
budiela,  912;  50,000  to  80,000  bushels,  <20;  over  80,000  buriiela,  $26. 
CoalarfaaqpaaiiiMapay  aaaaasalMcwaafcaof  tSfarasAiriaa 
to  the  commissioner  of  agriculture  and  labor.  Creamerieaanddieese 
CMtoiies,  $10,  paid  to  dairy  commissioner:  Nomeadent  hnnter'a 
Heeaae,  125,  paid  to  game  and  fish  boaid  of  cootrol.  To  practice 
oataopathyvMlB  the  state,  $20.  TnuMiwiMidMnts  are  required 
to  pay  $75  per  annum  for  license  to  state  treasurer.  Railroad  and 
steamboat  companies  pay  a  license  fee  of  96  for  each  agent  or  ticket 

Corporations,  etc.,  employing  agents  or  traveling  salesmen, 
sdicitiiig  for  the  sale  of  nursery  stock  paj  a  Uesaaa  lat  el  910 1» 

the  directcv  of  the  experiment  station. 

Stallion  registration  board  to  be  paid  a  fee  not  to  exceed  9S  ior 
examination  and  enrollment  of  each  pedigree  and  issuance  of  lie 
for  each  stallion  or  jack.  Fee  for  renewal  (annual),  91. 


TAXATION  AND  REVEmjE  SrerEMS-MOirra  BATOTA. 


175 


Fmlialiawri'  tirmf-^**^  and  license  fee,  9&;  naaival  of  license, 
9S. 

Under  the  pure  food  law  the  following  Ucense  tees  are  paid  to  the 

agricultural  experiment  station  for  each  brand,  etc.,  of  liquor  manu- 
factured or  offered  for  sale:  For  single  brand  of  whisky,  rum,  or 
bxandy,  9150;  each  additional  brand,  $75;  malt  liquor,  910;  bMad 
or  daai  at  wise,  929;  brand  class  of  cider,  $10;  artificial  aleaaad 
other  beverages,  $50;  and  each  brand  or  class  of  pops.  $10. 

Manufacturers,  etc.,  of  concentrated  commercial  feeding  stuff 
payalioeaflafeeof  915fareadibiand8oldoroiendforMl».  Fees 
paid  to  agricultural  eaqittiment  station. 

Any  nonresident  owner  of  live  stock  who  brings  such  stock  into 
state  fOT  herding  or  breeding  purposes  is  required  to  pay  iato  treanry 
ef  As  caealy  tinu  entered  the  sum  of  50  cents  per  month  for  each 
kaad  «i  atocir  OO  entering;  this  in  addition  to  other  taxes. 

OtaiB  ia  wMehmiaes  is  taxed  as  follows:  Flax,  one-half  of  1  cent 
per  bushel;  wheat,  Hiiae^igfctha  of  1  cent  per  bushel;  oaiB,  baiky, 

corn,  spelt,  and  rye,  one-eighth  of  1  cent  per  bushel. 

Fees  for  copy  of  any  document  or  paper  on  file,  25  cents  per  folio. 
Foraffixingcertificatewadaealtoaiiy document,  91.  For^patoie 
and  seal,  60  cents.  Filing  articles  for  domestic  corporations  for 
profit,  $5;  other  domestic  corporations,  $2.  Articles  of  incoipora- 
tion  for  foreign  corporations,  $20.  Certificates  of  appointment  of 
attorney,  95.  laaiiiig  certificate  at  corporate  existence  of  domestic 
corporations,  $3.  Recording  official  bond,  $2.  For  searching  rec- 
oids,  $1.  Filing  notice  of  removal  of  place  of  business,  $3.  Filing 
certificate  of  increase  fffdeoeaaa  of  c^^tel,  93.  Forhwiingoertifi- 
eKla  of  increase  or  decrease  of  capital,  9S.  filing  certificate  of  con- 
tinuance of  existence  of  corporation,  $3.  For  issuing  such  certifi- 
cate, 93.  Recording  miscellaneous  papers,  25  cents  per  folio,  and 
far  ffing  any  ote  paper  aafe  prwided  for,  91. 

Svery  incorporated  company  or  joint-stock  company,  other  than 
oflnada,  banking,  insurance,  or  religious  corporations  and  corpora- 
tknia  not  oigaiiiaad  for  peconiary  ^ofit,  anOoriaed  to  do  biMfaeoB  in 
the  state,  pay  a  fee  of  92.50  for  fiHng  annual  statement. 

Mining  corporations  are  required  to  pay  a  fee  of  925  to  aecretaiy  of 
ilKte  for  filing  statement  of  finanrial  oonditionB,  etc. 

iMBMMia  fonmaiiifiitj  filing  articles  of  incorporation^  or  copies 
thereof,  $25;  filing  annual  statement,  $2.50;  certificate  of  authority, 
92.  There  is  also  the  usual  reciprocal  providon  as  to  reciprocal 
tuea,  Ucenaea,  and  leeaiipoii  foreigB  inaoraaea  ooaqMuiiee. 

■wry  corpwation  for  profit,  except  irrigation,  water  users'  asso- 
ciations, building  and  loan  associations,  county  mutual  insurance, 
manu&Miturers  of  dairy  products,  agricnltnial  ftir  asBoriationfl,  cor- 
yoMttaaa  wboee  capital  stock  does  not  exceed  95,000  formed  for 
wnent  of  stock,  corporations  whose  cndtal  stock  does  not 
enoaad  '92,000  formed  for  purchase  of  musical  inatmments,  and 
ijuniiaalfciiM  ^wlMMa  capital  stock  does  not  exceed  95,000  formed 
for  the  purpose  of  baseball  and  football  teams,  and  other  athletic 
MBodations  when  composed  of  nonsalahed  players,  are  required 
to  pay  into  flie  aiata  Uaaaury,  oa  fifiag  aitidaaof  iaeoqpention, 
the  sum  of  $25  for  the  first  $25,000  or  fraction  thereof  of  the  capital 
■lock,  and  $50  for  $25,000  up  to  950,000  capital  stock,  and  the  fur- 
ther sum  of  95  for  every  additional  910,000  or  IkaetioB  tfiereof  of 
iticapiiBlalodc. 

Every  corporation  placed  under  the  jurisdiction  of  this  board 
flbaU,  if  a  new  coipoiation,  prior  to  receiving  its  certificate  of  au- 
flijriMy  Iff  I'lHiwf^  liiirfwinw.  am!  In  all  niminTli'ffitn  IT  -Tttt 
each  examination,  pay  into  the  state  ticaanry  tiM  following  fees: 
Capital  stock  of  925,000or  less,  933;  925,009  ta9B(MN»»  W;  for  each 
910,000  or  firactioB  tiieraef  onrer  9SO,O0D,  99.  BaiUKng  and  kan 
aMOdattoaa,  mutual  investment  corporations,  and  other  corpora- 
tions of  a  mutual  character,  with  no  capital  stock,  shall  pay  a  semi- 
annual fee  of  $25  for  the  first  $100,000  assets,  and  $5  for  eadi  ad- 
atioiMl  9199,060  er  faaetton  tiiareaf  of  assets. 

Veterinary  surgeons,  for  certicate  or  diplomas  of  examination 
and  r^istiation,  $15,  and  $3  annually  thereafter  for  such  time  as 
applicant  dMll  coaliaaa  to  piactiea.  Worn  an  paid  over  to  Ibe 


Automobile.— Registration  and  reregistration,  $3;  transfer  fee, 
$1;  duplicate  certificate  ef  legiBtratioB,  91.  Pfcyrfdana  aad  mu- 

geons,  examination  and  license,  $25;  same  for  reciprocity  license. 
Optometry.— Examination,  $10;  certificate  to  practice,  95  (funds  fm 
use  of  examining  board).  Director  of  experiment  atition  coHecta 
aaiaapedion  fee  of  95  for  each  10  acres  of  land  devoted  to  grow- 
ing nursery  stock  (inspection  after  September  15). — Examination 
of  stallion  or  jack,  $5.  Dentista,  examination,  $25  for  first,  and  $10 
for  each  aubaeqaait  enadaatioD;  reciprocity  lioenae,  9S9;  aaaoal 
license  fee,  92;  registration  in  county  where  practicing,  50  cents; 
certified  copy  upon  removal,  $1;  duplicate  certified  copy  (from 
board),  $1.  Inspector  of  hotels  collects  following  feea:  Less  than  10 
rooma,  99.50;  10  to  90  rooms,  $5;  20  to  50  rooms,  $10;  50  or  more 
rooms,  $20.  Inspector  of  oil  collects  25  cents  for  testing  a  barrel  or 
leas  quantity  of  oil.  State  engineer  collects  foes  ranging  from  $1  to 
$20for8erviceeiaconDeetioniriAtniterrigh«Bof Aeetate.  Super- 
intendent of  public  instruction  collects  following  fees  for  teachers' 
certificates:  Life  professional  certificate,  $5;  state  certificate,  $3; 
special  certificate,  $2.  Funds  go  to  provide  and  maintain  teadMnf 
raadiagciadi^cle. 

F.   THE  INCOME  TAX. 

There  ia  ao  istoamB  tax  in  Noitli  Dafeoia. 

Coinmr  Reysnues. 

1.  itefe— 

The  property  included  and  the  methoda  of  assess- 
ment and  of  equalizatioiL  are  the  same  for  «soiiiitj  as 
for  state  taxes. 

2.  Rate — 

County  taxes  aro  to  be  Mad  In  specific  amoania  by 
the  oonnty  oomnilssonen,  and  sie  to  be  based  upon  an 
itemised  statement  of  the  county  expenses  for  the  ensu- 
ing year  and  of  the  outstanding  indebtedness.  No 
greater  levy  is  to  be  made  than  will  equal  the  amount 
of  such  expense  plus  5  per  cent  of  such  amount,  to- 
gether with  the  amoimt  of  one  year'a  interest  npon  and 
10  per  cent  of  the  principal  of  liie  ootstanding  debi. 

Thn  is  not  to  enxed  8  milk  on  tiie  dollar  for  or^uarycoaiiCy  reve- 
nue, including  the  support  of  the  poor,  2  mills  on  the  dollar  for  a 
bridge  tax,  nor  8  mills  on  the  dollar  for  a  road  tax,  to  be  paid  in 
money  or  labor  at  the  rate  of  $1.50  per  day;  a  hntiber  tax  of  not  to 
exceed  2  milfa<m  tike  dolkr  for  emergraicypurpaaeB;  and  for  cooBty 
sinking  fund  aodl  a  sum  as  will  pay  interest  for  one  year  and  10  per 
cent  on  the  rrfp^-ipftl,  or  as  fixed  by  the  legislative  assembly.  The 
commiaoiien  are  avOoiiBed  to  levy  ball  «f  1  BuU  on  fiha  dollar 
all  real  estate  in  the  county  for  deatnietioa  of  gophen.  Par  .aAoeli 
the  tax  is  2  mills  on  the  dollar. 

Upon  proper  vote  the  county  commissioners  may  levy  a  tax  to 
raise  not  1b«  Ikaa  910,000  nor  more  than  $20,000  for  the  purpose  of 
providing  for  county  agricultural  and  training  school.  After  such 
school  is  established  a  tax  may  be  levied  to  cover  hall  the  cost  of 
maintenance  of  BOciiBciiod.  The  alale  pays  liieodHrlMdi. 

Under  certain  prescribed  conditions  the  county  commissioaBai 
may  levy  a  tax  not  to  exceed  one-fourth  of  1  mill  to  aid  coimty  fum. 

In  counties  having  a  population  of  2,000  or  move,  there  may  tie 
teviadaaadaMoMl  laac^t  aotmnw  <>■■  iwlB  far  lead  paipoaia. 

3.  CUBiefiom-' 
CoOeolkni  ol  eoonly  taxea  ia  tlie  sama  is  that  of 

state  taxes.  Each  county  is  responsible  to  the  state 
for  the  full  amount  of  tax  levied  for  state  puiposea. 


in 


TAXATION  AND  REVENUE 


SYSTEMB-NORTH  DAKOTA. 


B.  roiX  TAXB8. 

Hi©  county  MiditOT  may  levy  a  tax  of  $1  on  each 
•iwlar  in  tlio  eomity  for  tiie  niiiporl  of  Um  common 

A  poll  tax  oi  $1.50  may  be  levied  liy  Hm  county 

commissioners  in  unorganized  territory,  and  by  ihm 
board  of  township  supervisors  in  organized  townships, 
on  ev«y  male  person  between  21  and  50  years  of  age 
f orroMb  and  blidfeB.  This  can  be  paid  in  labor  in 
Bra  of  money. 

©.  MMD  ».  HfllKSrrAlfCB  Am*  CORPORATION  TAXES. 

Counties  do  not  levy  inheritance  or  corporation 

E.  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

Resident  hunters  are  required  to  pay  the  county  $1 
for  license;  nonresident,  $25. 

Municipal  Revenues. 
1  Ifmm     ^  ©KM'aAL  pbops&tt  taxbl 

Ho  property  mdiidod  and  the  motliods  <tf  imocqd 
mmt  and  of  oqnaioatMxn  aiotliOBaniofor  aQ  towndiip, 
town,  city,  and  iqImniI.  dittriet  tana.    for  Hio  stdo. 

Hie  citA'  assessor  performs  all  duties  necesBSiy  for  the  iiimaminfl 
0*  »w*«*y  within  the  city  for  dty,  county,  school,  and  state  taxes. 

!!•  viBiBB  HBOnor  performs  all  duties  necessary  for  the  aaaeasing 
«i|Mi«ty  iiilMa  1l»  vilhge  for 

■Okili^  and  state  taxes.  The  board  «C  lipwliiiliiiii  fa  rnwiniiBilil  of 
HlB  hmatd  of  trustees  of  said  village. 

2.  Bate — 

Hie  electors  at  the  annual  township  meeting  may 
mtlo  ancii  som  for  tbo  rapair  and  construction  of  roai 
and  bridges,  for  tbo  support  of  tbo  poor,  and  f <v  aU 
ioviidup  ciiaiges  as  they  tMnk  ex  Hioioad 
tttE  is  not  to  exceed  8  milk  nor  the  bridge  tax  2  nulls. 

CSiaes,  towns,  and  villages  having  not  less  tiian 
inhabitants  may  levy  taxes  as  follows: 

lalonrt  fund  tot  bon<^|^  |a  jbiIIb  on  the  dollar;  sinking  fund  for 
"""■"•t  *  *^  doflu;  fcc  school  purposes,  20  mills  on  the 

MIC  anaidpal  piuiKises  p»M^^ 

tile  city  cooncil  may  levy  a  tax  not  to  exceed  10  lor  par> 
warn  of  paying  judgments  against  such  city. 

1h»  paifc  eonmiarifln  of  any  incoipoBated  city  may  levy  a  tax  not 
la  cau^eed  3  mills  for  park  purposes. 

The  city  council  of  each  city,  not  exceeding  in  population  50,000 

fuhahitanls,  and  each  village  or  township  board  of  every  village 

■id  tomHiiip  contaimng  over  400  inlwhitaiita,  may  levy  a  tex  aol 

«mB«sff  4  noli  to  ^ortdMi  aad/i^^ 

rfSb*'  ^'J^^^l^*'™''*'''*'    •  '"^'I'B®'  ■'■y       »  toat  not  to  exceed  10 

B.  rax  TAXMB, 

fitiij  mafe  iniaMtant  abovo  21  and  under  50  years 
of  age,  etxeept  paupns,  idiots,  and  lunalioB,  is  to  be  as- 
Msad  o«S'  day's  bdior  in  eaob'  year. 


All  road  taxes  collected  from  residents  of  any  city, 
town,  or  village  by  the  treasurer  of  the  county  are  to 
be  tumfld  ow  to  the  munidpafity. 

c.  the  inheritance  tax. 

There  is  no  municipal  inheritance  tax. 

D.  cxhiforation  TAzas. 

Every  dty,  town,  or  village  is  entitled  to  receive  2 
per  cent  of  the  insurance  premiums  paid  on  policies 
on  property  therein,  for  the  support  of  its  organized 
fire  department.  This  tax  is  collected  by  the  state 
treasnrBr. 

E,  BU8IXE8S  TAXES,  LICENSES,  AND  FBKS. 

The  city  council  has  power  to  fix  the  amount,  terms,  ajid  manner 
of  isMiiag  MccBNa  to  Jortuae  toOeis,  astrologers,  persons  practicing 
palmistry,  clainroy»cy,  nuMmriM  aad  spiiitaallaB,  hawksn, 

peddlers,  pawnbrokerB,  keepers  of  ordinaries,  theatrical  exhibi- 
tions,  shows  ^and  amusements,  ticket  scalpers  and  employment 

JigMeiM^  bsAaaa,  eaailNit  dnvsn,  carters,  cabmen,  draymen, 
porters,  expressmen,  watermen,  runners  for  public  howea;  Kilf^^fdi,^ 
bagatelle,  and  other  games  in  any  place  of  pubUc  resort;  auction- 
een,  hmberyards,  public  scales,  money  changeis,  and  brokers. 
DoeB,«2;  femidedontK.  TiDacea  have  Hm  mum  pomn. 

In  addition  to  a  state  license,  transient  merchants  are  required  to 
pay  not  to  exceed  |25  per  day  to  treasurer  of  city  or  villMe  wham 
tba  buAMsi  is'caadnctod. 

School  Ke venues. 

The  state  tuition  fund,  composed  of  the  net  proceeds 
of  fines  and  penalties,  the  interest  and  income  from  the 
pennanatft  sqImmI  fmid,  and  the  leases  of  school  lands, 

k  appovtioBsd  among  tiio  oounties  of  tho  state  in  pro- 
portion to  the  number  M  eUUnnof  seboolagaaadin 
the  same  mamiar  amoqg  tha  •rand  sebool  SMttB  of 

the  county. 

Each  district  school  board  may  levy  a  tax  fof  school 
purposes  upon  the  property  of  the  district  not  to 
exceed  90  iiiilb  on  tbo  dollar. 

Specisl  sebwd  dislriete  may  be  formed,  and  taaras 

levied  to  pay  interest  snd  principal  on  bonded  indebt> 

edness  contracted  for  support  of  each  district. 

For  school  purposes  in  territory  adjacent  to  speciid 
school  districts  the  board  of  education  may  levy  a  tax 
not  to  exceed  30  mflh. 

A  tax  not  to  earned  20  nuDs  may  be  levied  in  school 
districts  for  the  purpose  of  paying  final  judgments. 

Independent  school  districts  may  bo  Ibrmod  and 
taxes  levied  to  meet  part  of  the  expense  of  omplnymg 
teachers,  etc.,  and  not  to  exceed  20  mills  lor  the  pur- 
pose of  providing  buildings,  etc 

LEGISLATION  AWIUIUW  BBmUB  LAWB!  ]»1S. 

A  new  inheritance  tax  law  was  enacted  as  foOows: 
A  tax  shall  be  and  is  hereby  imposed  upon  the  transfer 

of  any  property  or  interest  therein  or  income  there- 
from, in  trust  or  otherwise,  to  any  person  not  horo- 
inalter  exempt,  in  the  following  cases: 

When  the  transfer  is  by  will  or  the  intestate  laws  of  this  stato 
from  gay  pMdyiiig  powwKri  of  the  property  while  a  wridtnt 


TAXATION  AND  ilEVENUE  SYSTEMS-OHIO. 


177 


«l  the  state,  or  when  ihe  property  ia  within  tiiia  atato  or  wifliin  its 
jariadiction  whether  the  ownership  of  or  interest  in  such  property 
be  evidenced  by  certificate  of  stock  or  bonds  of  foreign  or  domestic 
corporations  and  the  decedent  was  a  nomwidMt  at  the  tiaie  of  hia 

daafli. 

When  the  transfer  is  of  property  made  by  a  resident  or  by  a  non- 
leaident  when  such  nonresident's  property  is  within  the  stote  or 
wWdn  ito  jutiadfction,  by  deed,  paat,  bargain,  sale,  or  gift 

contemplation  of  the  death  of  the  grantor,  vendor,  or  donor,  or 
intended  te  tak«  effect  in  possession  or  enjoyment  at  or  after 
death. 

Itofidad  tiiat  no  tax  shall  be  imposed  upon  any  tangible  per- 
sonal property  of  a  resident  decedent  when  such  property  is  located 
without  the  state  and  when  the  transfer  of  such  property  is  subject 
to  an  hdMrHaaoe  tax  hi  state  whoe  located,  and  which  tax 
bas  actuaUy  been  paid;  provided,  further,  that  such  property  is 
not  without  the  stete  temporarily  nor  for  the  sole  purpose  of  deposit 
or  safe-keeping;  and  providing  the  kwB  of  the  i*atewh«e8«Apwp- 
«rty  is  k)cated  allow  a  like  exemption  in  relation  to  Badl  pnpcrty 
left  by  a  resident  of  that  state  and  located  in  this. 

Ratea  and  exempUont.—Ufon  the  transfer  of  property  of  the  ▼aloe 
ol  or  kaa,  the  laie  of  tax  on  all  sums  above  the  first  $20,000 

when  the  same  shall  pass  to  husband  or  wife  and  on  all  sums  above  the 
first  $10,000  when  to  the  father,  mother,  lineal  descendant,  adopted 
child,  or  hneal  deacendantof  an  adopted  child,  the  late  ahaU  be 
1  per  cent;  and  on  all  sums  above  $100,000  and  up  to  $250,000,  the 
rate  shall  be  2  per  cent;  over  $250,000  and  up  to  $500,000,  the  rate 
ahall  be  2i  per  cent;  over  $500,000,  3  per  cent, 

Upoa  ti»e  transfer  of  property  of  the  value  of  $25,000  or  less,  on 
all  sums  above  the  first  $500  where  the  same  is  to  a  brother  or  sister, 
a  wife  or  widow  of  a  son,  or  the  husband  of  a  daugjiter  of  the  dece- 
dent, li  per  cent;  over  $25,000  and  «p  to  $50,000,  2i  per  cent;  over 
$50,000  and  up  to  $100,000,  3  per  cent;  over  flOO,<N»  and  up  to 
$500,000,  3}  per  cent;  over  $500,000,  4^  per  cent 

Upon  the  transfer  of  property  of  the  value  of  $25,900  or  leas,  when 
to  a  brother  or  sister  of  the  fatha  or  mother  or  a  descendant  of  the 
brother  or  sister  of  the  father  or  mother  of  the  decedent,  3  per  cent; 
ov«r  125,000  and  up  to  $50,000,  4J  per  cent;  over  $50,000  and  up  to 
|U0,000, 6  per  cent;  om  URMMIO  aad  up  to  $800,000, 7i  per  cent; 


Up<Mi  the  transfer  of  property  of  the  value  of  $25,000  or  less  when 
to  a  person  in  any  other  degree  of  coUateral  consanguinity  than 
hereinbefore  stoted,  or  to  a  atianger  in  blood  of  Ae  deiMdMfc,  or  to 
a  body  politic  or  corporate,  the  rate  shall  be  5  per  cent;  and  on  aU 
pums  above  $25,000  and  up  to  $50,000,  6  per  cent;  over  $50,000  and 
up  to  $100,000,  9  per  cent;  over  $100,000  and  up  to  $500,000, 12  per 
cent;  ov«r  1600,000, 15  per  oeat. 

Up<m  the  transfer  of  property  to  collateral  relations  or  stangeri  in 
blood  wbo  are  aliens  not  residing  in  tJhe  United  States,  or  to  «»• 
pomtions  not  diaiteisd  by  the  UaHed  Stotea  Gevwnmenk  or  amy 

state,  25  per  cent. 

All  taxes  are  due  one  year  from  the  death  of  the  decedent,  except 
in  the  case  of  a  limited,  conditioned,  dependent,  or  deMFiniaablB 
ealaie  in  wUA  caaoa  the  taxes  become  due  and  payable  upon 
possession,  and  are  payable  to  the  county  treasurer  and  then  turned 
over  to  the  state  treasurer  for  the  use  of  the  state. 

The  tax  is  a  ttm  on  the  propvtgr  emfanoed,  aad  if  the  lax  is  not 
paid  withm  one  y«ar  hem  the  aocndng  thereof ,  7  per  cent  interai* 

per  annum  is  charged.  ^ 
Exanptioru.—An  bequests  and  devises  of  property  wilhia  the 

state  when  for  the  relief  of  aged,  indigent,  and  poOT,  maintenance  of 

sick  or  mained,  or  for  the  support  or  education  of  orphans  or 

indigent  children,  shall  be  exempt  frcMU  the  tax. 
nae  e«mplMmt.— FMHwal  property  wdiieet  to  tanrtioa  to  tha 

amount  of  $50. 

County  commissioners  were  authorized  to  levy  a  Ux  not  to 
exceed  i  of  1  mill,  the  proceeds  to  be  used  BoMy  for  the  purpose  «f 
promoting  and  assisting  immigration  to  the  state.  They  were  also 
authorized  to  levy  a  tax  not  to  exceed  i  miU  for  the  promotioorf 
diversified  farming  and  agricultural  development.  In  eatA  eoott^ 
having  a  ptrpwlH^  ol  2,000  or  SMire  they  were  directed  to  levy  a 
tax  of  not  has  th«  i fli* «iU  aot  more  than  4  nulla  for  the  county 

road  fund. 

The  tax  for  the  maintenaaoe  ol  stote  eduational  institutuHW  wm 

raised  to  H  mills.  A  tax  of  |  ol  a  mill  for  the  years  1914.  1915,  and 
1916  was  levied  for  the  establishment  of  terminal  elevator  systwns. 

A  "  Blue  Sky  "  law  was  enacted  regulating  inveatmoit  compaaim 
and  profvidiag  varioas  lees,  etc. 

Villages  were  authorized  to  levy  a  tax  of  not  to  exceed  10  noils 
for  water  and  light  plants. 


OHIO** 


Ohio  has  in  the  past  few  years  in  large  measure  sepa- 
rated state  from  local  taxation.  Over  three-fourths  of 
the  revenues  for  the  support  of  the  state  govemment 
are  now  derived  from  a  grooa  emnimt^  tax,  commenly 
cafled  "eoGeae"  tax,  <m  puUio  coiponiliow, 
franehiBe-tax  on  domartic  and  foreign  corporations, 
and  fawn  liquor  licenses.  In  1912  the  only  general  ad 
valorem  tax  levied  by  the  state  was  for  the  sinking 
fund,  state  university,  and  common  school  fvmd,  the 
aggregate  levy  for  these  purposes  being  .451  of  1  mfll 
on  the  dollar.  The  principal  wvenuea  for  counties, 
townships,  cities,  and  yilh««  ^eRV«d  turn  the 
fanfltal  property  tax. 

As  a  result  of  canying  out  the  provisions  of  the  law 
creating  the  tax  commission,  passed  by  the  legisla- 
ture in  1910,  the  assessed  valuation  of  real  property 
subject  to  ad  valorem  taxes  was  increased  from  about 


1  Tbis  oompilalion  ia  derived  msialy  from  ^  fallowing  souvces: 
Public  Laws  of  Ohio  to  1913. 
ThaGenecalCodeof  Ohio,  1910. 

The  SSm?  B«pQ>t  of  tbe  Obb  Tkx  OommiaBion,  1911  and  1912. 


one-third  of  the  true  value  to  the  actual  value.  This 
increase  in  the  aaseased  yafaiataon  reaulted  m  ageneral 
limitation  of  the  rate  of  levy.  In  1911  the  aggneate 
amount  of  taxea  which  could  be  levied  in  any  taxing 
dktnot,  including  sinking  fund  and  interest  levies  for 
state,  county,  township,  municipal,  school,  and  all 
other  purposes,  was  limited  to  the  aggregate  amount  of 
taxes  levied  in  the  year  1910.  The  law  further  pro- 
vided that  the  levy  in  1»12  ahould  not  eiMed  the 
aggregate  levied  in  1910  hf  more  than  6  per  cent; 
that  the  aggregate  in  1913  should  not  exceed  the  aggre- 
gate in  the  year  1910  by  more  than  0  per  cent,  and  that 
the  aggregate  in  the  year  1914  or  any  year  thereafter 
should  not  exceed  the  levy  of  1910  by  more  than  12 
per  cent. 

OONSTTTimONAL  PBOVISIONS. 
AMXKUM  X. 

Sao.  7.  11m  coflunisBionen  of  oottntiee,  the  trustees  of  townaliiiis, 
and  MT^^*''  boards  shall  havo  such  ])o\v<'r  of  local  iBxatisa  |oc  |wlii» 
puiposes  as  may  be  prescribed  by  law. 


4a8«0'— 14  M 


TAXATION  AND  EEVENUl  SfiT£liB--OHia 


AkticLB  xn. 

Sac.  1.  fie  ievying  of  tmm  by  the  poll  is  grievous  and  oppies- 
mm^  tilerefaretiiogniMml  aMmlily 'liudl  nwwlevy  ft^poO  tufw 
c9Mnl|r  or  iliite  puipcK^cH. 

Sic.  1.  limdimU  be  passed  taxing  by  a  unifonn  rule  all  moneys, 
caediti,  invrntaeiiii  im  bonds*  fitoclm,  iauit«lock  companies,  or 
otherwise;  and  also  all  teal  and  penonal  property,  according  to  its 
tme  value  in  money,  exceptii^  bodids  of  the  state  of  Ohio,  bonds 
of  any  city,  viUi«e,  hamlet,  county,  or  township  in  this  state,  and 
hoMit  Mcd  in  beiialf  of  tlie  public  schools  of  Oliio  and  tlie  mMms 
of  ilHll.llcli«i  in  connection  therewith,  which  bonds  shall  be 
I  tmaticm;  but  burying  grounds,  public  achoolhouses, 
I  ussd  mdmMky  lor  frnklkc  wmOap,  iasCitiitioiis  of  purely 
pohlit  charity,  public  pin^ierty  used  ezclunvely  for  any  public 
puipoee.  and  personal  property  to  an  amount  not  exceeding  in 
vaioe  $200  for  each  individual  may,  by  general  laws,  be  exempted 
ftait  taxMion;  but  all  such  laws  abalt  be  aidiiect  to  attemtmi  or 
•epeal.  and  the  value  of  all  properh'  30  exempted  shall  from  time 
•o  time  be  aaoettaiiied  and  publiahed,  aa  may  be  directed  by  law. 
iac.  3.  ffteoeiMial  aoMUbfy  aiiall  provide  by  law  for  taxing  the 

'  or  purciiased,  moneys  loaned,  and  all 
r  dues  of  every  description  (without  deduc- 
tfoitl  «f  iB  bnto  nop»  existing  or  hereafter  created,  and  of  all 
■>  ibl  aH  praporty  ewplogred  in  hmMim  dfeiU  always 
r  ft  iHWdeB  of  moArn  equal  to  timl  iapoMd  on  liw  pmpmfy  of 


4,  flto  genend  asseBibly  ibaU  provide  lor  raisiiig  reveane 
enfficient  to  defray  the  ex]>en9e8  of  tlie  state  for  each  yeiar,  and  aho 
~  "       am  to  pay  the  interest  on  the  state  debt. 
.  5w  Ko  tax  shall  be  levied  except  in  pursuance  of  law;  and 
hm  iapiriBg  a  tax  shall  stale  dialiiieliy  Ite  obleet  of  «iie 
,  to  which  only  it  i*hall  ho  applied. 
6.  The  state  shall  ne>-er  contract  any  debt  for  pwepmittil 
■I.  improveiMnt. 
Sbc.  11.  No  bonded  indebtedness  of  tlie  state  or  any  political  sub- 
Aviaion  thereof  shall  be  incurred  or  renewed  unless,  in  the  legisla- 
tion  under  which  such  indebtedness  is  incurred  or  renewed,  provision 
is  Mde  for  the  fevyii^i  and  cdkcting  annually  by  tttntaam  an 
amount  sufficient  to  pay  the  interest  on  said  bonds,  and  to  provide 
aainlciaK  fund  for  their  final  redemption  at  matuii^. 


The 


directly  concerned  with  taxation 


il)  Qnadrwmiai  city  boarda  of  ■a—uii  of  real  paoperty. 

1 2  •  Boards  of  review  III  dtiv^  «iicii.git"al»aa'baaadaMa9iialiaa- 
tion  and  revision. 

CS)  He  budget  comminoners  for  the  anual  adjustment  of  the 
niea  of  taxation,  compoaed  of  the  county  auditor,  the  mayor  of  the 
im^^  municipality  in  the  <  nunty  as  Auwm  by  the  last  Federal 
census,  and  the  jHosecuting  attorney. 

(4)  Ananal  boards  of  equalliation  of  nad  and  petKaad  property, 
BWneyg.  and  credits  in  countiee. 

(5)  Quadrennial  county  boards  of  equalisation  of  real  property 
'  "  «lcilll%  wiidk  also  at  aa  boanb  of  leviaion,  compoeed  of 

r,«3annty  surveyor,  andtlielluwBMnBibflmflfiialMMid 
BiinionerB,  all  elective. 

» conaly  andttors,  elected  lor  a  term  of  three  years. 


local  taxes. 

of  Mate,  elected  for  a  term  of  four  years. 


of  tlie 
of 


(M)  HiB  tax  commisBion  of  Ohio  appointed  by  the  governor,  com- 


State  Keyenues. 

A.  QIMBBAL  FBOVBBTT  TAXSB. 

1.  Bdse— 

a.  The  property  included  and  exempt. — .Vll  ])roperiy 
in  the  state,  whether  real  or  pei-soual,  and  whether 
belonging  to  individuals  or  corporations,  and  all 
moneys,  credits,  mvcBtHMots  m  txmds,  eld^,  or 
otherwise  of  pcnons  rtaUSag  m  the  stete  «re  ^misnd 
to  be  subject  to  taxation,  except  only  such  m  aMjjr 
expressly  exempted.    (See  EzemptioDs.) 

(1)  Real  property  includes  not  only  land  itself,  with  all  things 
contained  therein,  but,  unless  otherwise  specified,  all  buildings,  im- 
provements, and  flztaes,  wi^  all  ijgfitB  and  privily  pertaining 
thereto.  The  roadbed,  water  and  wood  stations,  and  such  other 
realty  as  is  necessary  for  the  daily  numing  of  taibaadi  ia  daiMd 
as  peiMmal  property. 

(2)  PexBonal  pnpetty  indudeo  evary  tangible  tting  being  Hia 
subject  of  ownership,  whether  animate  or  inanimate,  other  than 
money,  and  not  forming  part  of  any  parcel  of  real  property,  as  here- 
inbeioae  defined;  the  c^talalodc,  undivided  profitB,  and  all  other 
means  not  fomdng  part  of  the  capital  stock  of  every  company, 
whether  incorporated  or  imincorporated,  and  every  share,  portion, 
or  intorost  in  such  stock,  profits,  or  means,  by  whatsoever  name  the 
mm  may  be  designated,  inclusive  of  every  shnw  or  portion,  rigjtt, 
or  interest,  either  legal  or  equitable,  in  and  to  even,'  ship,  vessel,  or 
boat,  of  whatsoever  name  or  description,  used  or  designed  to  be  used 
eiteesxMv^  or  ptftiallyin  navigating  any  of  the  watenwithfai 
or  bordering  on  thi.^  state,  whether  such  ship,  vessel,  or  boat  ehall  be 
within  the  jurisdiction  of  this  state,  or  elsewhere,  and  whether  or  not 
the  iimwAaHhaive  been  enrolled,  roistered,  <x  licensed  at  any  col- 
ketor's  oAoe  o^  within  any  coOaetum  district  In  tbw  atate;  tiia 
money  loaned  on  pledge  or  mortgage  of  real  estate,  although  a  deed 
or  other  instrument  may  have  been  given  for  the  same,  if  between 
the  partiea  the  mme  ia  coMMetad  amly  as  security. 

"Money,"  or  "moneys."  is  any  surplus  or  undi\ided  profits  held 
by  societiee  for  savings  or  banks  having  no  capital  stock,  gold  and 
silver ioii^  hank  notes  of  solvent  banks  in  actual  possession,  and 
every  deposit  which  the  person  owning,  holding  in  trust,  or] 
the  beneficial  intaMal  llMrain  k  wtitlrd  tn  aHh^in  in  i 
demand. 

"InvertaMBt  hi  hMfte"  aaadi  WMya  hi  bonds,  or  certiflcatea  of 

indebtednen^  or  other  evidences  of  indebtedness  of  whatever  kted, 
whether  issued  by  incorporated  or  unincorporated  companies,  towns, 
cities,  villages,  townships,  coimties,  states,  or  other  incorporations, 
or  by  the  United  States,  held  by  peraons  lesidi^  im  lUb  ilala^ 
whether  for  themselves  or  others.  (See  Exemptions.) 

"Investment  in  stocks"  are  all  moneys  invested  in  the  capital  or 
stock  of  any  issoeiation,  ccrpcaatiim,  joint-stock  company,  or  other 
company,  the  capital  stock  of  which  is  or  may  be  divided  into  shaiea 
which  are  transferable  by  each  owner  without  the  consent  of  the 
other  partners  or  stockholders,  for  the  taxation  of  which  no  special 
provision  is  nude  by  law,  hdd  by  peasons  residiaf  in  tiia  aMa, 
either  for  themselves  or  others.    (See  Exemptions.) 

"Credits"  are  the  excess  of  the  sum  of  all  legal  claims  and  de- 
nauMla,  whether  far  BKnay  er  atfMT  valMUa  thing,  or  for  khor  or 
services  due  or  to  become  due  to  the  person  liable  to  pay  taxes 
thereon,  including  deposits  in  banks  or  with  pensons  in  or  out  of 
tida  state,  other  than  m»A  aa  are  held  to  be  money  as  hereinbefore 
defined,  idien  added  together  (estimating  awy  such  claim  at  ite 
true  value  in  money),  over  and  above  the  sum  of  legal  bona  fide 
debts  owing  by  such  person;  but  in  mairing  up  ^  of 
bona  fide  dehts  owing,  Hieai  lAaTi  ba  tAsnhrteacoouatnoobgffc. 
tion  to  any  mutual  insurance  company,  nor  any  unpaid  aubecrip- 
tion  to  the  capital  stock  of  any  jointrstock  company,  nor  any  sub- 
aoliitiia  lor  any  leligioas,  adantiflc,  litcnuy.  or  charitable  purpose; 


TAXATION  ANI>  RBVEmB  SYSTEIi&-OHIO. 


179 


nor  any  acknowledgmuut  of  any  indebtedness,  unless  founded  aa 
aome  canaidmtio»  actually  reodved,  and  believed  at  the  tune  of 
maWtig  Buch  acknowledgment  to  be  a  full  consideration  therefor; 
nor  any  acknowledgment  made  for  the  purpose  of  diminishing  the 
amount  of  credits  to  be  listed  for  taxation:  Provided,  That  penskms 
l^ceivable  horn  the  United  States  shall  not  be  held  to  be  credits. 
Both  credits  and  debts  are  to  be  estimated  at  no  laigor  sum  than  it 
is  believed  can  be  collected  or  paid. 

(8)  ^KmpfMMM EzsD^ytionB  cooaiat  of  afl  public  property  and 
property  used  axduflively  for  or  belonging  to  or  included  under  the 
following:  Armories;  cemeteries  and  companies  for  preserving  dead 
bodies;  charities;  churches;  fire  companies;  indigent  and  insurance 
funds  <rf  certain  secret,  religious,  and  charitable  societies;  certain 
law  libraries;  colleges  and  academies  not  conducted  for  profit;  per- 
sonal property  of  each  taxpayer  up  to  $100,  excepting  dogs;  public 
paiks  containing  prehistoric  earthworks;  soldiers'  monuments; 
bonds  of  the  United  States,  the  state  of  Ohio,  or  of  any  city,  village, 
hamlet,  county,  or  township  in  the  state,  and  bonds  issued  in  be- 
half of  the  public  schools  of  Ohio.  There  ia  also  exenqyted  under  a 
law  passed  in  1904  shares  of  capital  atock  in  aU  Ohio  corporations 
and  shares  of  stock  in  foreign  corporations  where  two-thirds  of  the 
property  of  such  corporations  is  taxed  in  Ohio  and  where  such  cor- 
poeatkn  haa  coaofilied  wilh  the  laws  of  tt»  state  ngHdii«  qndi- 
lIcKtibna,  etc. 

h»  Aw€88ment. — ^In  general  there  is  but  one  assess- 
ment for  state,  county,  and  municipal  taxes.  Certain 
classes  of  property,  notably  that  of  corporations  and 
public  utility  companies,  are  assessed  by  the  county 
MiditoEB  or  by  the  state  tex  commisauHi,  and  generaHy 
sw^  asBOBBment,  after  dedoetnig  the  'value  of  all  the 
leal  estate  indaded  in  the  returns,  is  apportioned  pro 
rata  among  the  different  cities,  villages,  townships,  or 
taxing  districts  to  which  it  properly  belongs  in  propor- 
tion to  the  value  of  the  real  estate  and  fixed  property 
included  in  the  return,  in  each  of  sudi  dties,  villages, 
townships,  or  taxing  districts.  Witii  the  exoeptioii  <^ 
real  estate  and  cerUun  other  nanec  chwiw,  all  proper^ 
is  assessed  annually. 

Real  estate  is  assessed  but  once  every  four  years 
(last  time  Jan.  15-July  1,  1910),  the  assessment  so 
made  remaining  in  force  for  the  quadrennial  period; 
the  only  revision  being  by  the  addition  each  year  of 
new  oonstroelion  <h*  Uie  deduetkm  of  buildings  de- 
slioyed,  when  over  SlOO  in  value.  The  initial  assess- 
ment of  real  estate  is  made  by  assessors,  elected 
qaadrennially  one  in  each  township  and  village,  and 
a  board  of  three  or  five  members  elected  at  large  in 
each  city. 

Exempt  real  estate  must  be  listed  and  Tahied.  Real 
•  estate,  excluding  growing  crops,  »  ■soBMCid  at  its  tme 
value  in  money  and  not  at  the  price  it  would  bring  at 

auction  or  forced  sale. 

Personal  property  is  assessed  annually  by  local 
assessors  elected  in  townships,  and  in  wards  of 
municipal  corporations. 

The  assessor  "at  the  time  for  taking  the  lists  of  pei^ 
sMial  property,  etc.,"  each  y«er  conecta  the  aoeoeB 
ment  of  Nal  panqMrty  by  adding  new  buildings  and 
dbdueting  property  destroyed  when  oyer  $100  in  value, 
and  by  correcting  enofa  or  omissions  discovered.  (See 
Equalization.) 


Every  person  <rf  fuU  age  and  of  sound  mind  is  required  each  year  to 

list  aU  taxables  in  his  possession.  He  i«  required  to  take  oath  that 
the  property  so  "  listed"  is  aU  that  is  owned  by  him  or  under  his  con- 
trol subject  to  taxation  on  UiesecondliMiday  in  April,  and  that  the 
value  affixed  to  each  item  is  "  the  true  value  thereof  aa  ascertained  by 
the  usual  selling  price  then'of  for  cash,  at  voluntary  sales  thereof  at 
the  time  and  place  of  listing, ' '  or  such  pric-e  as  could  be  obtained  for 
it  m  money  at  such  sale.  pBiaoBa<aainungtohave  nothing  to  list 
must  take  oath  to  that  effect.  In  ca.oe  a  person  refuses  to  list  his 
taxable  property  or  refuses  to  swear  to  the  Ust,  the  assessor  makes 
return  of  such  property  as  he  can  find,  and  tha  auditor  xala«  tiM 
■iwuiiiiuiul  by  SOper  cent.  The  penalty  for  a  fslae  return  ia  aa  aania* 
mant  at  80  par  caofe  in  addition  to  true  value. 

Afl  offioen  connected  with  the  assessment,  &om  the 
assessor  up,  are  authorized  to  examine  peraons  nndw 
oath  and  to  oxamine  books,  etc. 

In  lOlO  :ui  act  was  passed  croating  tho  tax  conuuis- 
sion,  abolisliing  all  ex  officio  state  boards  of  apprais- 
ers and  assessors  and  boards  of  eqnaliitatiim  aad 
oflkio  county  boarda  for  Msnnmng  the  property  of 
gteam,  suburban  and  interaiban  raiboads,  and  impos- 
ing their  duties  upon  the  commission.    It  transferred 
from  the  secretary  of  state  to  the  commission  thoduty  of 
I  determining  the  aniomit  of  iIk^  capital  str>ck  of  donies- 
!  tic  and  foreign  corporations,  from  th(?  auditor  of  state 
I  the  duty  of  collecting  the  tax  upon  the  gross  recfnpts 
and  gross  earnings  of  public  aervioe  c(»p(»atioB8,  and 
tiansieRed  to  the  treasurer  of  state  the  duty  of  col- 
lectmg  such  fees  and  taxes  after  the  same  liave  been 
computed  by  the  auditor  of  state.    It  fnrtlu  r  imposed 
upon  the  commission  the  duty  of  ('([uahzing  bank 
shares,  abolishinl  the  state  board  of  <*qualization  for 
real  property,  and  constituted  theeommisBion  a  boaid 
of  equalization  for  such  property. 

The  commission  is  required  to  assess  the  pnopeity  of  aU  axpinM, 
telephona,  teiapaph,  alaeptng  car,  freight  line,  aquipmant,  elactrie 

li^t,  gas,  natiual  sri-'.  pipc-liiK'.  waterworkt*.  inessenjrcr,  Hi^mal, 
union  depot,  water  transporution,  heating  and  cooling  companies, 
and  street  railroad,  steam,  suburban,  and  interuifaan  railroad  ooBi- 
panies,  and  to  deternune  the  amount  of  the  gross  receipts  or  gross 
eaniiii'^s  of  such  companies  as  are  retjuiretl  to  pay  an  excise  tax  upon 
their  gross  receipts  or  gross  eaminga,  and  llie  proportion  of  the 
capital  ato(^  lepresentad  in  tiiestatoaf  sleeping  car.  firoifiht  lina,  and 
equipment  companies. 

It  is  also  required  to  ascertain  anil  determuie  the  amount  of  the 
subscribed  or  issued  and  outstanding  capital  stock  of  doaMstte  oor- 
poratiow,  and  the  pnportion  of  the  authorized  capital  stock  of 
foreign  corporations  represented  by  property  aii<l  business  in  Ohio. 

Public  utilities  report  annually  to  the  commission,  ou  or  before 
the  Ist  day  of  Ibrdi,  widi  respect  to  piairt  and  praperty  owned  or 
operated  wholly  or  partly  within  the  state. 

In  the  case  of  railroads,  the  statement  must  give  the  length  of  the 
lines  within  and  without  the  state,  the  nuariMr  of  milai  of  nad  hi 
eadi  county,  including  tfw  tnck  and  its  branches  and  side  and 
second  tracks,  switdMsandtamoalatbflfain.  clsnesof  rolling  atock, 
buildings,  etc. 

In  the  case  of  pipe  lines,  gas,  natund  gaa,  waterworlDi,  heating  or 

cooling  companies,  the  statement  must  show  number  of  miles  of 
pipeline  owned,  leased  or  operated,  miles  in  each  county,  pumping 
stations,  other  buildinga,  etc. 
Ibaoaauussion  is  required  on  the  second  Monday  of  June  of  each 

year,  to  a.scertaiii  and  assess  at  it.s  true  vahie  in  money  all  the  prop- 
erty of  each  such  public  utility.    The  property  i.s  to  be  that  owned 


TAXATION  AND  REVENUB  SYSTEIIB-OHIO. 


i  hf  th«  public  utility,  and  indudas  all  buildings,  ntl 
'to  its  daily  operations  or  operated  wholly  or  in  part 
and  moneyB  and  credits  owned.   The  value  of  the 
bit:     apfwHoMd  to'  'tli«  fmOnm  coanlte  and  «*«*»g 

dl'^trirt*. 

When  a  railroad  has  part  of  its  road  in  the  state  and  part  in  anothor 
mm,  mm  bond  is  raquifwl  to  tefc»  tlw  value  of  aU  property  and 
mmtU  im  the  proportioti  i»Mch.  ih«  toiiii^'oi      tmd  m 
illii  lMn  to  the  total  mileage. 

^  iananng  express,  telegraph,  and  telephone  companies,  the 
«HlliiliiM  is  guided  by  tile  v»lu«  of  ^  ]M^^ 
flie  \-alue  of  the  entire  capital  stock  of  the  company,  and  such  other 
■ules  and  evidence  as  vouM  enable  the  commMsion  to  arrive  at  the 

>  pnpeitj  «rf  andi  eoniMaiy  in  tbe 


Ftoiglit  Mm  and  equqNMnt  companies  and  aleeping-car  com- 
pjjj^^UgglH^  e|WB  tbe  amount  and  value  of  that  proportion  of 
li«ea|Mtal  stock  vbicb  repfeaents  tbe  oapital  and  pioiwv^  owned 
and  used  in  Ohio,  the  guide  beinc  Ibe  mihupi  nf  imia  o  lu  lAidi 
tile  rolling  stock  is  opeiated. 

JkmmGmmmnMtt  turn  paid  bj  libe^ above' iMBtinied  ooqiani- 
liMi  'ii  piid  into  tbe  ateto  twmy. 
He  IMopetty  of  cotpomtioaa  not  i|iecially  provided  for  is  re- 
1  to  Uie  cmiBty  aoditon^  vbo  a«Hi  it  and  apportion  the  total 
Bl  aBK»g  Ibe  to«»ri#i^  irilbigaa,  ciiii%  or  iiwdi  in  pro^ 
I  to  the  real  property  of  the  corporatiooawliytt  Mcb,  tiMI  1»^it 
;  collected  by  the  county  treasureis. 

tmtm  <rf  m  tmrnif  ^  %mMi^g  —fffbitiMi  .sbaB  bo  toj»d  bi 
the  pkce  where  it  ii  loeatod,  ii  like  maoMr  m  tbe  ml  estate  of 
paiaana  is  taxed.  BrakdMNaaie  listed  at theklrae  value  in  ranney 
a^toaednbeie  tbe  bwilcia  kcatod.  llwiMyk  collects  the  t;ixes 
iltovpon  itasbanairf  stock  fton  tbe  eevnleMMM  of  aoAabaiea, 
and  pays  aune  to  treasurer  of  the  county,  but  where  incorpomted 
banks  have  no  stock  the  bank  is  required  to  pay  taxes  upon  the  capi- 
tal eaglByed  er  liw  vnhie  of  tbe  poperty  i^Mwanttog  it 
•  The  shares  of  stock  of  domestic  building  and  loan  ■■ni  MitiniiH 
vpon  wbicfa  no  loans  have  been  made  or  money  advanced  are  taxed 
tolheboUenbidiiridimDy.  SlwmaBd  bans  advanced 
are  exempt  from  taxatim. 

The  following  peculiarities  in  procedure  should  be  noted: 

Meechants  and  manufacturers  are  assessed  upon  their  

boliiigMaimiibovt  tiw  year,  and  not  iqMMi  wbaltb^  may  happen 
tr>  hold  on  tax  day;  transient  traders  are  assessed  upon  that  propor- 
tiou  of  their  slock  which  the  time  they  are  present  bears  to  the 
■d  tanjr  be  gmaMd  vbaMnnH  Oiey  arrive;  thus,  a  trader 
rasbop  for  one  moiitb  only  pay  one  PnUSh  ef  biaetock, 
r  be  was  present  on  tax  day  or  not. 
I  are  listed  separately  and  should  not  be  included  in  the  flOO 


and  upayed  female  and  $2  on  eadi  unspayed  female  is  levied.  If 
after  paying  sheep  claims  from  this  fund,  there  remain  more  than 
fl,tBt»  tiw  mcmt  may  he  apportioned  for  tbe  benefit  of  societies 
•frr  imrriTlliini  iff'  — ttr  fbfflimn  and  ■mh—lii.  nrboii  'luiiil,,  piiw 
land,  or  road  and  brid<;e  fund. 

Tbe  county  conmiiscriouers,  the  county  auditor,  and  the  county 
HiHMmiiini.'in amy  tamtty,  era  nia|iirity  tbeteof,  wben  they  have  raa- 
mm  to  bHieve  that  there  has  not  been  a  full  return  of  property  within 
tbe  county  for  taxatioo,  diall  have  power  to  onploy  any  penon  to 
taake  inquiry  and  to  fumidi  tbe  county  auditor  the  facts  as  to  any 
*  'MwofpNfMrtyiortaatatltaiandtbeeTideMeneeeaMly  toau- 
ibim  to  subject  to  taxation  any  property  improperly  omitted 
t  fte  tax  duplicate;  compensation  not  to  exceed  20  per  cent  of 
be  pMitod  by  lie  above  au^oritita.  In 


r.  EquaHsafion.  A  board  of  revision  shall  not  in- 
crmse  or  reduce  the  aggr^f|«to  valuation  «f  the  real 


pnupmtf  of  a  ooun^  or  dty  m  fiand       th«  tax 

fiinmnniiihiii 

Keal  property  valuations  are  equalized,  first,  by  tbe  quadmaiai 
county  boards  of  equalization  "so  that  each  tract  or  lot  shall  be  em- 
tered  on  the  tax  list  at  its  farue  value."  At  the  conclusion  of  tbe 
quadrennial  anpraissnant  of  vadl  psepetiy  ia  tmy  munleipal  omw 
poration,  the  board  of  review  therein  shdl  sit  as  a  board  for  tbe 
equalization  of  the  value  of  such  real  property  within  their  respec- 
tive uunicipelitiee.  Utar  tiuit  the  county  board  may  reconvene 
as  a  "board  of  revision"  to  pass  upon  complaints  wbidi  may  bwe 
been  filed  with  the  auditor.  The  changes  made  annually  in  the 
assessment  of  real  property  are  equalized  by  the  annual  county 
boards  d  review. 

At  the  completion  of  the  work  of  the  quadrennial  aasesHHIk  eadi 
county  auditor  ia  required  to  transmit  to  the  state  tax  commiariw 
an  abslnet  of  tbeteal  property  in  eadt  taxing  district  in  his  county. 
The  coninuasion  determines  whether  such  |woperty  tnuf  -benk 
aaseased  at  its  true  value  in  money,  and  if,  in  its  opinion,  it  has  not, 
tbe  comnrisBon  may  increase  or  decrease  the  valuation  in  any 
cminty,  city,  village,  or  taxing  distriet,  or  ia  any  mrterdivMoa  of 
a  municipal  corporation  larger  than  an  election  precinct  by  Bocb 

ratio  <rf  par  cent  as  will  place  tbe  property  on  the  doplicato  at  ita  true 
vahieintaeaey. 

The  valuations  of  personal  property,  moneys,  credits,  and  invest 
ments  are  equaliaed  annually  in  cities  by  city  boards  of  review, 
^ipointed  by  tiw  state  board  of  appraisers  and  assesson,  and  out- 
iUii  «l  cities  1^  county  bonds  ef  equsitaalisa  rniiuisil  ef  ike 
county  commissioners  and  county  auditor. 

Tbe  assessment  of  railroads  is  equalized  annually  by  the  state  tas 
rntawriMlnB  sttttng  ■■  a  rtrte  bewd  of  equaliHoa. 

2.  JUa&— 

The  rate'  lor  atata  taattlion,  expreaaed  m  ndlb  upon 
each  dollar  of  the  aaaeBaed  valuation  of  property,  ia 
fixed  each  year  by  the  general  assembly.  Should  the 
general  assembly  fail  to  fix  the  rate,  the  statutory  rates 
provided  for  each  of  the  several  funds  prevaiL  The 
fmida  for  wbatk  soeh  ntaa  are  fixed  are: 

Ik^tki^mgfmdt  OJOMnBSki  tbe  state  iiiuv«aily 
and  normal  fund,  Oj0826  mills;  and  common  eoliool 
fund,  0.335  milb;  the  combined  rate  beii^  0.451  of  I 
mill  on  the  dollar  of  taxable  prop«rtgr. 
8.  Collection— 

Tbe  lien  for  taxes  attaches  to  the  property  in  each 
year  on  the  day  preceding  the  second  Monday  in  April, 
except  bank  taaMi,  wkkh  atteeli  on  the  first  Monday 
in  May.  AU  taana,  atate,  waaij,  and  local,  an  ool- 
lected  by  tlie  county  treasurer.  At  least  one-half  of 
all  taxes,  and  all  the  road  tax,  must  be  paid  on  or 
before  the  20th  day  of  December,  the  remainder  on  or 
before  the  20th  day  of  June  next  ensuing.  The  county 
treasurer  is  allowed  5  per  cent  on  the  amount  col- 
leetad  as  ddkiqiiHit  taaoea  and  penahi^s.  Delinquent 
tajTfp  fliff  imliwtiwi  tiy  dilttraiirt  and  saio. 


In  QM  el  iMWs  oa  led  eslBte  wMck  hnvu  beooow  deUaquent  by 

failure  to  pay  one-half  on  the  20th  of  December  and  which  can  not 
be  collected  by  distraint  and  sale  of  personalty,  the  penalty  is  15 
per  cent;  if  maA  taxes  and  penalty,  including  the  remaining  half 

tbanel,  ave  Bot  prid  on  or  before  tbe  aotb  of  June,  or  edieeled  by 
dietwwH  or  otherwise  prior  to  the  next  August  settlement,  a  like 
penalty  shall  be  chaiged  on  the  last  half  of  such  taxes,  and  this, 
witb  tanaand  eoe^  iaefvwtaally  eaBaetod  by  sale  of  Hw  property! 
<laMiaqao«lfanaaalpnpi%,lbepeaaltyfo^ 


TAXATION  ANB  REVENtJE  SYSfraMB— OHIO. 


181 


n.  foil.  TAxns. 

Pioliiliited  by  the  constitution  for  state  or  county 
pupoaes. 

€.  THS'-nrmBifAKcn  tax. 

All  property  within  the  jurisdiction  of  the  state,  and 
any  interests  therein,  whether  belonging  to  inhabitants 
of  the  state  <»  not,  and  wheithir  tangiUe  or  intangible, 
^Hiioh  shall  paaa  hj  will  or  by  the  intestate  laws  of  the 
state,  or  by  deed,  grant,  sale,  or  gift,  made  or  intended 
to  take  effect  in  possession  or  enjoyment  after  the 
death  of  the  grantor,  to  any  person  in  trust  or  other- 
wise, other  than  to  or  for  the  use  of  the  father,  mother, 
husband,  wife,  brother,  sister,  niece,  nephew,  lineal 
descendant,  adopted  child,  or  person  recognized  as  an 
adopted  ddld  and  made  a  legal  heir,  or  the  lineal  de- 
scendants thereof,  the  wife  or  widow  of  a  son,  the 
husband  of  a  daughter  of  a  decedent,  is  subject  to  a  tax 
of  5  per  cent  of  the  inheritance  above  $200. 

Such  taxes  become  due  and  are  payable  and  a  Ken 
on  the  property  upon  the  death  ci  the  decedent,  and 
are  payable  into  the  coonty  traasory;  if  not  paid 
witlim  dg^teen .  months  the  prosecuting  attorney  is 
to  sue.  The  state  receives  75  per  cent  and  the  county 
where  collected  25  per  cent  of  the  tax. 

If  the  tax  is  paid  within  one  year  after  the  death  of 
the  decedent  a  discount  is  allowed  at  the  rate  of  1 
per  cent  per  month  for  eadi  ftdl  month  that  payment 
than  hare  been  made  prior  to  the  ez{uration  of  said 
J9HI,  If  not  paid  within  one  year  intereat  at  the  rate 
of  8  per  cent  shall  be  charged  thereafter. 

Property  passing  to  the  state  of  Ohio,  any  muni- 
cipal corporation  or  other  poUtical  subdivision  for 
exclusively  public,  purposes,  or  to  any  public  institu- 
tioQ  itf  learning  or  to  any  instituUcm  in  this  state  for 
the  purpose  only  of  puUic  charity,  is  exempt,  ^Me 
used  exclusively  for  any  such  purpose. 

Elxecutors  or  trustees  receiving  a  bequest  or  devise 
in  lieu  of  their  lawful  allowance  of  property  which 
would  otherwise  be  liable  to  such  tax,  or  if  appointed 
residuary  legateea  and  the  said  bequests,  devises,  or 
nsidiiaiy  legacies  eacesed  what  would  be  a  teaacmable 
oonpeni^ion  f<Mr  their  services,  such  excess  shall  be 
liable  to  this  tax,  and  the  probate  court  having  juris- 
dkstion  <tf  their  aoooimts  shall  fix  such  cony^ensation. 

D.  OOmraSATIOK  TAXM. 

All  corporations  are  taxed  under  the  general  prop- 
erty tax;  but  there  are  a  number  of  additional  taxes 
imposed  on  corporations  or  upon  certem  classes  of  cor- 
pontioM,  payabis  into  the  state  treasury  and  used 
■olsly  for  the  benefit  of  the  state. 

An  domestic  and  foreign  corporations  (except  those 
operating  public  utility  and  insurance  and  building 
and  loan  companies)  are  required  to  pay  an  annual 
fee  of  three-twentieths  of  1  per  cent,  domestic  corpo- 


rations upon  the  amount  of  subscribed  or  issued  and 
outstandmg  capital  stock,  and  foreign  corporations 
upon  the  proportion  of  the  anthori^ed  eapHal  stock 
represented  by  property  owned  and  used  and  husinflss 
transacted  in  the  state;  this  fee  to  be  not  less  than  $10. 

Every  corporation,  company,  joint-stork  associa- 
tion, person,  firm,  copartnership,  or  voluntary  asso- 
ciation, wherever  organized  or  incorporated,  engaged 
in  the  business  of  operating  a  public  utiUty  (except 
sleeping  car,  freight  line,  and  equipment  conqMOUes) 
is  reqmred  to  pay  an  annual  excise  teat  as  loHoiWs: 

Street,  snbmbaa,  and  intaruriiaa  railroads  1^  per  cent  and  steaat 
raibxMids  4  per  cent  upon  their  f^()f^  eaminRs  fn.m  intraf^tate  businesf. 

Express  and  tel^raph  companies,  2  per  cent;  pipe-line  companies, 
4  per  cent;  and  electric  light,  gas,  natdfal  gM,  wtixgwvAa,  taiS|iboiie, 
messenger  or  agnal,  union  depot,  heating,  cooling,  and  water  trans- 
portation companiei^  1^  per  cent,  upon  the  gross  receipts  from  intntp 
state  business. 

Sfe^ingcar,  tmfjitt  Une,  and  equdpme&t  companies  are  required 

to  pay  a  tax  of  1^^  per  rent  upon  the  amount  and  value  of  the  pro- 
portion of  their  capital  and  property  employed  by  them  owned  and 
used  in  ^e  state. 

Foreign  insurance  companies  pay  to  the  state  an  annual  tax  equal 
to  2  J  per  cent  of  the  gross  premiums.  There  are  also  provisions  for 
taxation  imder  the  retaliatory  law.  The  gross  receipts  and  warningi 
are  determined  by  tlM  slaAe  amgmiatmitmA  ef  biaiiiaiMse  and  ifaa 
tax  is  paid  to  him. 

The  receipts  from  these  sources  are  credited  to  the  general  revenua 
fond. 

For  Ae purpose  of  maintaining  the  af;\te  fire  marshal's  dei>artment 
and  the  payment  of  the  expenses  incident  thereto,  each  lire  insur- 
ance company  doing  bumneas  in  Ibe  state  pays  to  tbe  sapetiBfenidoat 
of  insurance  hi  tbe  month  of  November  of  each  year,  in  addition  to 
the  other  taxes  required  by  law  to  be  paid  by  it,  one-half  of  1  per 
cent  of  the  gross  premium  receipts  of  such  company  on  all  business 
tiaasaetedhitheatatednihigtbeyearae»tiiw»edfaig,aaahowiby 
its  annual  statement  under  oath . 

The  superintendent  of  insurance  shall  pay  the  money  so  received 
into  the  state  treasury  to  the  credit  of  a  special  fond  for  Ibe  maintw- 
nance  of  Ibe  eAoe  of  state  fire  marshal. 

For  the  purpose  of  maintaining  the  department  of  the  public 
service  commission  of  Ohio  and  the  exercise  of  police  supervinOB 
<rf  iHboads  aad  pid^  utilbies  ef  Ae  slate  by  it,  a  aui  act  exceed* 
ing  976,000  each  year  shall  be  apportioned  among  and  assessed  upon 
the  railroads  and  public  utilities  within  the  state  by  the  commia* 
sion,  in  iNX>portion  to  tbeintiastate  gross  earnings  orreceiptaoi  mil 
mikoa^  Md  pobfic  vtilltieB  for  tbe  year  next  pmoedfaig  tbat  bi 
wbicb  the  assesBKeatsan  vade. 

The  state  levies  a  license  tax  on  auctioneeis  and  on 
ceitain  articles  sold  at  auction,  tlis  rate  being  fi^ 
the  Court  of  OonmKni  Flsas.  Other  license  taxes  am 
asfoflows: 

Peddlers,  if  on  foot,  $12;  with  2  h<.rsee,  $28;  if  on  boat  or  train,  $60. 
Honorably  diwchaiyMi  soldiers  and  sailors  are  exempt  from  these 
licenses.  Itinerant  yendors,  $25  per  amram;  on  tbe  maniifaftuwr, 
importer,  or  s^nt  of  any  commercial  fertilizer,  $30aaA1Hdlyeneadh 
brand.    On  the  sale  of  feed  stuff,  $25  on  t^ch  brand. 

Fraternal  benefit  societies  pay  an  annual  license  tax  of  ffS; 
embalBen,95;  tenewalofsaaM,  fl;  opentors  of  stoua  beOan,  12; 
dentists,  $25;  pharmacists,  $5;  assistant  pharmacist,  $3;  renewals. 
$2  and  $1,  respectively;  pharmacist  of  another  state,  $15;  aasiaUnt 
pharmacist,  $10;  veterinary  surgeon,  IB. 


TAXATION  AND  REVENUE  SYSTEMS^HIO. 


riij'acMii,  preliminvy  examination  nKtwifery,  oite- 
■•fBliiy,,  IS. 

Hoii-iwiiiBtlimilBr'.'*  licvnsc,  $15  to  cleric  of  county  inwliicii  one 
AMiinitohunt,  and  an  additional  tWof  25  ronts  to  rh'vk  if  demanded. 
fO'  locate  and  maintain  boats  in  state  reeenoire,  lirenae  fees 

"lio  iquor  tax  is  known  as  the  "  Dow  Law  ' '  I'pon  the  boanen 
«l  tiafficking  in  sinrituoiiB,  vinous,  malt,  or  other  intoxicatii^ 
Hqoon,  th««  !■  mmmmi  aainmny  against  evety  person  ei^aged 
therein  for  each  place  where  sodh  boiiiMai  ia  cHiied  on,  flie  nm  of 
tliPO,  thi«e4enths  of  which  giies  to  the  state.  (iYe4enllHl  to  Hm 
HilMhi^  or  Tiliq^,  and  two4enth8  to  the  county. 

la  adilition,  nihroy  covpomtioiM  conducting  dining  or  Imffet 
cms  upon  which  intoxicating  liquors  are  sold  pay  into  the  state 
IWMOiy  a  license  of  $1,000  or  $1,500,  according  to  the  length  of  Kne 
Minliteed,  controned,  or  opented  by  such  corporation. 

^lioleaale  dcalem  in  cigarettes  and  cigMtie  insppen  pny  an 
anniiallicenseoflli:  retaUfii;  owtlialfffi— totjastrtsMidone- 
hali  t<»  the  cmmty. 

LkMaes  Inr  iritiqg  laage  ikooi  fl  to  fiSJO  p*  Maag  mmm, 
■oemdiag  to  meth'Hl  and  device  used. 

lb  solicit  fire,  ligfatnistg,  tatmdo,  explosion,  or  narine  iiMnance 
by  cnufuiies  not  anthniaed  to  do  biuinen  in  the  state,  there  is 
«i«ged  an  annual  license  fee  of  f  10. 

•Po  riHMluct  a  private  employment  agenc  y,  a  license  fee  of  from 
Sli  to  flOD,  depending  on  the  size  of  the  city  in  which  operated,  is 
rimmed. 

TBmA  gasofine  or  steam  motor  vehicle  pays  an  annual  r^istiatkni 
fecr  of  15,  and  each  electric  motor  vehicle  one  of  $3.  Manufartnrers 
•Ml  d«alen  pay  m  annial  rqgiatntion  fee  of  f  10  for  each  make  of 
Motor  vehicle,  to  be  detefateei  by  th«  power  of  me. 

dnaffisnr's  license,  $2. 

H»  aBCi«lBfy  of  state  collects  the  following  fees:  Filing  articles 
St  teempimtion,  oipitai  stock,  flO,000  or  und«r,  $10;  over  flO,<M, 
one-tenth  of  1  per  cent  on  authorized  capital  stock;  inocase  (rf  CK^ 
ital  stock  same;  agreonents  of  conaolidatioii  of  coipoiations  having 
ntaplid  stock,  m»4m1k  of  1  per  cent  of  stock  of  new  corporation, 
not  leas  than  $10  in  any  case;  aitieles  of  inosspoartieB  sf  a 
■  mutual  life  insurance  corporation,  not  benevolent  or  charitable, 
Invii^  no  capital  stock,  $25;  religious,  benevolent,  or  literary 
not  for  pitft  and  not  nrntual,  «2;  hmmng  and  km  association! 
flO,  increase  of  capital  stock,  $5;  filing  certiiicate  of  reduction  of 
cafital  stock,  $5;  copy  of  acceptance  <rf  any  provision  of  law 
if  a  «affponti(Ni  innapoiated  prior  to  the  adoption  of  the  pres- 
ent constitution,  $5;  filing  amendment  to  ailieles  of  incinponr 
tion.  iO  .  enta  for  each  100  words,  in  no  case  less  than  $5;  filing 
certilicaie  of  extension  of  line  of  a  laihoad  corporation,  etc  20 
cMiiiirsMA  10ivonls,notkns  «han|5;  certiilcatn  of  ^ixtenrion 
of  purpose,  or  change  of  domicile,  $5 ;  for  filing  certificate  not  herein 
«Bumeiated.  20  cents  for  each  100  words,  in  no  case  less  than  $5; 
Mtfontiaa  of  mwiidpal  cofpoimtioB,  |&;  fiUng  certificate  of  sub- 
■siptiaB  to  10  per  c«nt  d  ca|Htal  stock  of  a  cnporation,  $2;  WSag 
■■me.  Hied  by  BHaiifM*tureFa,  bottlers,  and  dealers  in  pinger  ale, 
MitMr  vater,  ••c.,  ^;  seal,  $1;  recording  miscellaneous  records, 
i*e..  JteentsforsMdilOOwosds;  making  copies  of  artfeles  of  incoiw 
fsniion,  etc..  10  r  ents  for  each  100  words.  Foreign  corporations 
pny  following  fees:  Capital  stock  of  $100,000  or  less,  $15;  $100,000 
In  tnn^OOO,  ISO;  fS8%000  to  $800,000,  $25;  $500,000  to  $1,000,000, 
ii^lMM,OOOormMi|,,ilO.  ""—y-'  "'n-p  ffiitlmni  iiinwini  ili|nu 
fililiiiiMli  capital  stock  pays  a  fee  of  one4eiiai  of  1  par  esttt  iqien 
Ha  iiMWim  of  its  authorized  capital  stock. 

M nlHl  comiMnieB  innning  egaini*  km  from  deatii  of  domestic 
iMfawlii'piy  fee  of  $S  to  superintmideiitof  iasumKefor  fiHi^amwal 
iMHMmt and  for  each  cwtificate  and  renewal  of  certificate. 

la^ector  itf  siaam  boaen:  Applicant  lor  «Kamination,  $10;  fee 
^iir  mvirtinn,  |0  for  internal  and  eslsnMi  inqieetiaB;  ft  ibr'  in- 
■iplMitim  boiler  while  in  motion. 

Ileseciietety  of  state  and  cl^k  of  the  court  of  common  pleas  each 
mnivft  a  ise  of  IS  lor  eacb  stalemint  and  certificate  of  pid»licatioii, 


and  also  a  fee  of  ?1  for  eac  h  certified  copy  of  such  statemeatand  cor- 
titicate  of  publication  of  name,  brand,  design,  etc. 

Ite  snpsffiMntetot  in«naoecollecli11iefenowing  fem:  FQ- 
ing  copy  of  c  barter,  $25;  filing  annual  statements,  f»;«ncll  certifi- 
cate of  authority,  $2;  each  copy  of  pai>er  filed,  20  cents  per  folio 
and  fl  for  seal.  Life  insurance  companies  pay  further  1  cent  per 
$1,000  insured  for  making  Tafamdoas  of  its  pofidm. 

Tioiid-investment  companies  pay  superv-isor  of  such  companies 
following  fees:  Filing  applications  for  admission  to  do  business  in 
state,  HOO;  certificate  of  aulinrily  and  aannal  renewal,  |0O;  annual 
itatemwit,  $25;  issuing  certificate  of  authority  to  agent,  $2;  eack 
copy  of  paper  filed  in  office.  50  cents  per  folio;  affixing  seal,  $1 . 

Foreign  building  and  loan  associations  pay  to  the  state  inspector 
the  following  fees:  AdmisAmtodoliiliiuminamBtrte,  tlOO;cer- 
tificate  of  authority  and  annual  renewrf,  HO;  both  foreign  and 
domestic  associations  pay  for  filing  each  annual  statement  as  follows : 
AmelB,  180,000  or  lem,  $3;  $80,000  to  $100,000,  $5;  $100,000  to 
$250,000,  $10;  $250,000  to  $.500,000,  $20;  $500,000  to  $1,000,000,  ISO; 
if  more  than  $1,000,000,  $50;  for  copy  of  any  paper,  25  cents  per  ' 
foKo;  for  affixing  seal  of  office  of  inspector,  $1.  Funds  to  be  depos- 
ited with  state  treasurer. 

Certificate  of  teachers  in  public  schools,  $1.50,  to  be  paid  to  the 
county  board  of  ezaminoa,  50  cents  to  be  paid  into  institute  fund 
of  tbe  ooonty  in  iriddt  api^kjant  writes  the  examination ,  and  $1  to 
be  forwarded  to  the  state  commissioner  ot  common  ■chw?IS|  wkn 

shaU  pay  same  into  tiM  state  tieaeuy  to  cmdift  olaiMml  mviBBa 

fond. 

Foeign  inniianoe  oonq^y ,  k«  mddiig  «mI  larwHdi^g  ananally, 
etc.,  the  intamst  ckMte.  eOfe^  m  nmmnr  m  mdk  m$jm  w 

deposited. 

The  pvbUe  mrviee  rnnmisiiisi  ceOects  certain  fees  for  testing 

appliances  and  for  fimiAkic  My  eopgr  ef  amy  fapsr  filed  wfft 

conunission. 

Dairy  and  food  commisrion  collects  fee  of  $1  for  each  Ngistmtion 
of  each  manufacturer  of  cheese. 
The  state  sealer  of  weights  and  ms— niS  1i  altowwl  tt*mof  |6 

for  each  gas  meter  prover  tested. 

beard  <rf  aceowMaucy.— fleO  for  enmination,  $25. 

Oil  inspector  fees.— Fifty  cents  for  a  single  barrel;  30  cents  per 
barrel  when  lot  does  not  exceed  10  barrels  of  50  gallons  each;  20 
cents  iHim  kit  does  not  exceed  50  barrels;  7  cents  each  for  lots  ex- 
ceeding 50  barrels. 

Inspector  of  foods,  etc.,  collects  following  fees:  Each  barrel  of 
wheat  flour  or  rye  flour,  3  cents;  buckwheat  meal,  2  cents;  domestic 
spirits,  5  cents;  barml  of  biRnils,  0  cwto;  mA  firUa  or  keg  of 
butter  or  lard,  3  cents;  for  packing  and  inspecting  each  barrel  of 
pork  or  beef,  20  cents;  for  each  half  barrel  thereof,  14  cents;  for  pack- 
ing, examining,  and  inspecting  each  barrel  of  fish,  20  cents;  and  for 
each  barrel  of  pot  or  pearl  ashes,  12  cents. 

Fee  for  the  establishment  of  a  tobacco  warehOM^  IO;nBdjttllM 
tobacco  inspector  and  approving  bond,  $3. 

r.  THB  nrooMB  tax. 
TlMre  is  no  ineome  tax  in  Oino. 

County  Revenues, 
a.  oene&ai.  pbopebtt  tajuss. 

1.  BoBe— 

a.  The  property  exdvM  and  txempt.— The  property 
subject  to  UoMtiou  and  thb  naoOiodi  <tf  ■iwciHiimint  and 
equalizatkm  are  the  same  for  oomty  as  for  st«ta. 

2.  Rate— 

Under  the  statute  limiting  the  rate  of  levy,  tlio 
aggregate  of  all  taxes  that  may  be  levied  by  a  county 
for  county  purposes  in  any  one  year  is  limited  to  3 
nuUs,  except  that  by  a  majority  vote  of  the  electors 


TAXATION  AS©  REVKmjE  mmMM^-om^- 


183 


of  the  county  additional  levies  may  be  made  for 
special  purposes,  provided  that  the  total  rate  for  all 
purposes  by  all  divisions  of  government  having  power 
to  levy  taxes  shall  not  exceed  15  milb. 

3.  Collection — 

The  same  as  for  state  taxes. 

B.  POLL  TAXB8. 

Thore  is  no  county  pdl  tax.    (See  Orawtitation,  Art. 
Xn,  sec.  1.) 

O.  TBB  mfflmTAHOB  TAX. 

The  county  receives  25  per  cent  of  the  collateral 
inheritance  tax.    (See  State  Revenues,  c.) 

D.  OOiVOftAfKHf  TAXSS. 

Hiere  aie  no  special  corporatkm  taxes  ior  <hc  eoon- 
tifls. 

E.  BUBINBSS  TAXES,  LIOEKSB8,  AND  FBBi. 

The  county  receives  two-tenths  of  all  liquor  licenses  collected 
th^in. 

By  the  court  of  common  pleas.— Ferries,  $2  to  $50  ammalljr, 
tq^ether  with  a  fee  of  50  cents  to  the  clerk  issuing  the  license. 

By  the  county  auditors.— Tmveling  or  temporary  shows,  circuses, 
etc.,  aceoKiing  to  popotelioa^f  plaoe  %]hb»  mddbltoi,  fM, 

MUNICHPAL  REVMIUB8. 
A.  QtSSSJSBAL  FBOFESTT  TAXES. 

1.  Base — 

The  property  subject  to  taxation  and  the  methods 
of  assessment  and  of  equalizatbn  are  the  same  for 
municipal  iaxstkm  as  for  state. 

2.  Bat&— 

TbB  rate  in  milla  on  each  dollar  of  assessed  valuar 
tion  is  fixed,  under  certain  statutory  restrictions  as  to 

the  maximum  rates  for  specified  purposes,  by  the 
township  trustees,  the  trustees  of  hamlets,  or  the  city 
council.  These  rates  may  be  exceeded  by  populai- 
vote,  but  in  no  case  shall  the  combined  rate  for  all 
taxes  excted  15  mifls  on  the  dollar. 

The  city  council  may  levy  a  tax  not  to  exceed  three  tsnflis  of  a 
mill  for  police  relief  fund  aad  one  rtiirHeHl  et  a  mffl  fat  **maSkuy 

police  pension  fund . " 

The  aggregate  of  all  taxes  that  may  be  levied  by  a  townsh^)  for 
te«B*ip  pozposes  en  the  taxaUe  pieperty  in  Hw  tofwinhlp  «a  dm 
tW Hit  ahaU  not  exceed  in  any  one  year  2  mills. 

The  agpegate  of  all  taxes  that  may  be  levied  by  a  municipal  cor- 
pomtiom  on  tile  taxable  property  in  the  coqpomtlon  for  corporatien 
purposes  on  the  tax  list  shall  not  exceed  in  any  one  year  5  milk. 

The  county  commissioners  of  any  county,  the  council  of  any 
municipal  corp<M»tion,  the  trustee  of  any  township  or  any  board  of 
edoeatkm  may  at  any  time  by  a  majority  vote  of  all  of  the  members 
elected  or  appointed  thereto  declare  by  resolution  that  the  amount 
of  taxes  that  may  be  raised  by  the  levy  of  taxes  at  the  maximum  rate 
vffl  be  insuffideat,  and  that  it  is  expedient  to  kivy  tans  at  a  n*e 
in  excess  of  such  mte,  and  cause  a  copy  of  mch  resolution  to  be  eer- 
tified  to  the  deputy  state  supervisora  of  the  proper  county. 


buch  proposition  shall  Umn  be  submitted  to  the  electois  <rf  such 
taxii^  district,  and  if  the  majmty  of  the  electors  voting  tiiereon 
approve,  it  shall  he  lawful  to  levy  taxes  within  such  tanng  dis- 
trict at  a  rate  not  to  exceed  that  provided  for  in  the  resolution,  but 
in  nocasedhaU  Ihe  combined  maximum  mte  for  all  taxes  levied 
exceed  ISmBs. 

3.  CkHUdion — 

The  same  as  for  state  taxes.    In  certain  cities  the 
dog  tax  k  collected  by  the  city  clerk. 

B.  POLL  TAXES. 

All  males  21  to  55  yours  of  age  able  to  perform  or 
cause  to  be  performed  the  labor  (on  highways  within 
road  districts  and  cities),  except  honorably  discharged 
soldiers,  pensioners,  militiamen,  and  vi^imteer  fire* 
men,  are  Uable  f«r  two  days*  labor  each  year  on  tho 
roads  or  in  cities  on  the  streets.  This  is  conimutable 
into  a  tax  of  $3,  to  be  expemled  where  the  labor  should 
have  been  applied.  Under  certain  prescribed^  condi- 
tions members  of  volunteer  engine  companies  am 
exempt. 

O  AKD  D.  INHEErrANCE  AND  COEPOBATION  TAXES. 

There  are  no  municipal  inheritance  or  cotpmtion 
taxes. 

E.  BUBINBSS  TAXBS,  UCBlfSBS,  AHD  TEBB. 

The  municipal  corporation  or  township  receives  ^  of  all  liquor 
licenses  collected  by  the  county  lor  burfnew  carried  on  therein. 

The  coimcil  of  any  city  or  village  may  license  and  fix  the  tax  on 
advertising  eigne,  auctions,  ball  alleys,  ball  grounds,  billposters, 
billiard  tables,  bowling  alley?,  chattel  martage  and  salary  looa 
broken,  dandn^and  riding  academies,  fmies,  goods  sold  on  street, 
hawkers,  house  movers,  house  boat.«,  hucksters,  intellisrence  offices, 
itinerant  vendors,  junk  shops,  livery,  sale  and  boarding  etables, 
manufscturen  and  dealen  in  ezploeives,  pawabnlBni,  peddlers, 
plumbers,  public  ballrooms,  race  courses,  scavengers,  secondhand 
dealers,  shooting  galleries,  shows  and  exhibitions,  street  musicians, 
taverns,  and  theaters. 

School  Revenues. 

The  school  districts  in  Ohio  receive  an  apportion- 
ment from  the  state  school  fund,  which  is  suppUed 
from  the  ad  valorem  tax  on  property  and  from  interest 
paid  by  the  state  on  certain  funds  created  by  the  sak 
of  school  lands  and  the  MIbb  ;  alwan  apyartiniimant  itf 
the  county  s^ool  fund,  into  whidi  flows  a  large  number 
of  miscellaneous  fines,  fees,  and  penalties  expressly 
devoted  to  the  support  of  the  schools.  In  addition  to 
these  there  may  be  levied,  on  tho  basis  of  an  estimate 
by  the  board  of  education  m  any  district,  a  district 
school  tax. 

The  local  tax  levy  for  aU  si^l  purposes  AaH  not 
exceed  in  any  one  year  5  milb  on  the  dollar  of  TaluatioD 

of  taxable  property  in  any  school  district,  except  by  a 
majority  vote  of  the  electors  in  the  districts.  The 
school  levy,  however,  combined  with  the  levy  by  other 
civil  divisions,  must  not  exceed  16  mills  on  each  dollar 
of  valuation  in  the  district. 


191 


TAXATION  AND  REVENUE  SYSTEMS—OiOiAHOMA. 


i.Misi<ATioir  Armnjtixm  mmwmmm  lawb:  im. 

AddiiiomI  dutin  and  poiiiini  wtm  gLwai  to  the  state  tax  com- 
■nrioD,  tlie  pdmiiMl  of  wMdi  «m  tlMt  it  Miii  "diract  and 
ffiipen-ise  the  aamHHUt  lor  tuottioii  of  iU'  md.  ■mi  ptnomd  proii^ 
eity  in  the  state." 

Par  iimmiwa  of  laxalloii  tlie  stale  mm  divided  into  mmamumt 
diotricts.  each  county  constituting  an  asMflnuent  district.  In 
countira  having;  leas  tlian  65^000  inhabitants  tlwre  is  one  district 
aasMsor.  and  in  all  other  eoVtttieB  there  aie  two,  constituting  the 
teriet  iMaid  of  ni—iHMni.  Hmms  mm  deintty  state  tax  commis^ 
mmms  and  are  appointed  hf  the  governor,  and  remo\-ablo  by  the 
IBK  coBuuiasion  with  the  consNit  of  the  governor.  They  hold  office 
ma  ^Kir  ■ncecsMis  are  appanited.  mi  <|iiii]ified.  Three  'pacmiB 
me  appointed  by  the  tax  cesMilliife  ill  each  asseasment  district 
m  hear  compiaints.  jMi^Mgliiir .  |— ipnts,  and  are  known  as  the 
Aslrirt  board  of  coilPlllll^  'HlpMy  asseason,  etc.,  are  appointed 
If  the  <terict  iiwi— MM,  hut^  an  are  mdir  the  alwolole  conlnl  «f 


for  listing  and  returning  property  are  rhangrtTl  from 
in  April  and  ^ke  tiM  MomNt  ib  May 
fa  iMniKjr  aai  the  int  IfMidar  i» 


t» 

iwae. 

Ttm  elate  agricuhmal  commiaBion  was  created  rnninlini;  of  lour 
three  apfwtnted  by  the  governor  and  one  by  the  htmltin. 
State  University.    This  commiasion  succeeded  to  and 
of  all  rights,  authority,  and  powers  of  the  state 
of  agiiciiltim,  boaid  of  Iive>«lQcfc  comwiiidoneia,  board  of 
if  the  state  agricultund  experiaMmt  station,  the  state  dnig 
liod  comnuastoner,  the  iih  arid  same  commiaBwn,  and  state 
f  veterinary  examinen. 
An  aoaail  tax  of  oneJnlf  (tf  1  anil  OB  ail  taiahte  iMperty  In  the 
levied  for  the  purpoees  of  coulitatiag  a  alate  highway 
fnnd.  Thia  tevy  is  to  be  in  additiin  to  all  oth^ 
I  Inr  any  pmpiMM.  Soven^-Aveper  caat-of  iyBtaxiato"be 
ifplied  to  the  nmntenance  of  the  mf^gglimm^  «nd 
•a  be  need  on  an  intercoonty  syatiHati  of  lIplirayB,  and  25  per  cent 
market  roads  deafnaled  as  "  fiiautes  1  to  12." 
[  ngirtimtion  lees  oo  iMtiv  vehicles  were  io^ 
rcsKleatalS;  foreleuliictarvihfcJBatitti;  lovi 


vehidea  from  95  to  $18,  acconttag  t»  hoMepowcr;  aai 

for  manufacturers  and  dealers  to  $20  for  oachaMllMef  Mlir  ¥ahkil| 
to  be  determined  by  the  motive  power. 

AU  penons  or  corporations  subject  to  examination  and  inspection 
by  the  superintendent  of  banks  pay  an  aBBMl  lea  of  fMaoid  «na 
seventy-fifth  of  1  per  cent  of  their  afr!7rpp:ate  resources.  Those  com- 
ing into  the  state  to  transact  business  pay  the  same  amount  for 
ceitificate  antherisinf  thea  to  cemmeuc^  htmam.  In  th*  c«m 
of  fon  iV'n  trust  companies  this  fee  is  $50. 

Dealers  io  stocks,  bonds,  mortgages,  and  other  securities,  and  real 
estate  not  located  in  Ohio  pay  to  the  superintendent  of  banks  an 
annual  fee  of  $50,  and  $6  for  each  agent  ("Blue  Sky"  law). 

A  budget  system  is  ostabli.shed  for  all  8tat?  officfrs,  departments, 
and  institutions,  such  budgets  to  be  submitted  to  the  governor  in 
the  even  nmnbeted  yoM  for  dieir  wants  for  Aa  biiimhl  poMd 
b^;inning  with  the  1st  of  July  following. 

The  fees  of  foreign  building  and  loan  assodatioDB  payable  to 
inspector  of  bidding  and  loan  associations  were  advanced  as  fol- 
lows: For  filing  application  for  admission  to  do  business  in  the 
state,  $500;  each  certificate  of  authority  and  annual  renewal  thereof, 
$200;  for  hling  each  annual  report,  $20,  and  in  addition,  one  one- 
hmdMdth  ell  per  cent  of  te  aMia. 

Under  certain  conditions  counties  ar<;  aottMhtd  %i  upft&flittB 
money  and  issue  bonds  in  aid  ol  canals. 
flM  amomit  of  exemption  tnm  the  inheritance  tax  was  raised 

finwi  $200  to  $500,  I  111 II  ■fijiwiiiMaiiiiil  nm  rliai^afl  ftiaa  TB  ym 

cent  to  the  state  and  25  per  cent  to  the  county  to  50  per  cent  to  the 
state  and  50  per  cent  to  the  city,  village,  or  township  in  which  the 
said  tax  originated. 

The  rate  of  taxation  authorized  to  be  le\'ied  by  the  county  com- 
ariaMoniiiii  for  turnpike  road  purpoees  was  reduced  from  6  to  2  milli 
on  the  Cellar  of  valtHttioBOB  the  taxable  property  in  the  cooatgr. 

Fishiag  licenies  were  raised  from  $1  to  $  12.50  to  $1.50  to  $20  per 
fishing  season,  according  to  the  method  and  dev-ice  used.  The  law 
relating  to  hunters'  licenses  was  changed  so  as  to  require  residenta 
of  the  fltat^  to  laaeanaaehlieeaaaaMl  izii«^  lee  fcraaa  atlt. 
Township  clerks  were  authorized  to  issue  such  licenses.  The  fife 
for  phyricians  of  other  states  desiring  to  practice  in  Ohio 

980. 


eoMAillition  of  Oklahoma  was  adopted  in 
1907.  It  fimmdes  an  extensive  code  of  revenue  laws 
ulucii  lias  Immi  sii|)|))lemeiited  by  statutes  so  tjiat  the 
rmnm  him  mom  m  force  aro  difiiiile  as  to  the 
ition  of  al  timm  ol  texftMe  pmpa^  and  liie 
imiiiiwimitB  of  Hstii^  same,  1k»  'dntias  moA  pmnm  of 
•■easors,  and  the  manner  of  equalizing  assessnwBlB 
Igr  iMMrds  of  equalizatioii  for  state  and  ooimtieB. 

cxntsffiuniciiiAi.  raoviBioiiB,. 


annd.x  i. 


*  Land  belonging  to  citiaena  of  the  United  States 
dM  larila  of  the  Mate  riiaO  never  be  taxad  at  a 
diahMd  belonging  to  residents  thereof.  Notaxee 
AbH  be  imposed  Iv  tUs  lagUatnre  on  lands  co-  propmy  beloi^g 
•a  or  which  may  fciinailai  he  purchased  by  the  United  States  or 


>  This  coBspiiatian  la  derived. 
TYke  Revised  Laws  ol 
LawB  to 


the  fdlowii^  sources: 


Sec  50.  The  legislature  shall  pass  no  law  exempting  any  property 
within  this  sute  from  taxation,  except  aa  otherwiw  provided  in  tfav 


Sao.  1.  Urn  liiiiMBtiiMW  shall  pronride  by  hkwior  aa  anaaa)  tax 

sufficient,  with  other  resources,  to  defray  1Im  erthsatad  at  (Wail  JT 
expenses  of  the  state  for  each  fiscal  year, 
flao.  S.  Wtewvar  tiw  npmmm  of  aay  iwal  year  diall  exceed 

the  inMNBe,  Ihe  legislature  may  provide  for  levying  a  tax  for  the 
ensuing  fiicU  year,  which,  with  other  resources,  shall  be  sufficient 
to  pay  the  deficiency,  as  well  as  the  estimated  ordinary  expensea 
of  the  Hate  for  the  eaaahv  yw. 

Sec.  4.  For  the  purpose  of  paying  the  state  debt,  if  any,  the 
legislature  shall  provide  for  levying  a  tax,  annually,  sufficient  to 
pay  the  aanoal  iatamt  and  priaeipal  of  mmIi  debt  wHfain  25  yean 
from  the  iami  paange  of  the  law  creatiag  the  deb  t . 

Sao.  5.  like  power  of  tavation  shall  never  be  surrendered,  sua- 
pended,  or  contacted  away.  Taxes  shall  be  uniform  upon  the 
same  cfaui  of  aablaelB. 

Sec.  6.  All  property  used  for  f^ee  public  libraries,  free  museums, 
public  cemeteries,  property  used  exclurivafy  lor  schools,  coUegea, 


TAXATION  AND  REVENUE  SYSTEMS-OKLAHOMA. 


185 


•ad  an  nroperty  used  exclusively  for  religious  and  chantaWe  pur- 
poees, a^  aU  property  of  the  United  States,  and  of  this  stote,  and 
rfcminties  and  of  municipaUties  of  this  stote;  household  goods 
of  the  heads  of  famiUes,  tools,  implementa,  aad  Uve  stock  employed 
in  the  support  of  the  family,  not  exceeding  flM  »  "^^'^^  * 
■rowing  crops  shall  be  exempt  from  taxation:  Promded,  Tl»tau 
woperty  not  herein  specified  now  exempt  from  laxa^  mider 
Se  bus  of  flM  tenitttry  of  OUahoma,  shall  be  exempt  from  taxa- 
tioa  natU  otherwise  provided  by  law:  And  promdcd  further,  inat 
there  shall  be  exempt  from  taxation  U>  all  ex-Umon  and  ex^on- 
federate  soldiers,  bona  fide  wsldenta  of  thia  state,  and  t..  a  1  widows 
off  ex-Union  and  ex-Confederate  soldiers  who  are  heads  of  families 
and  bona  fide  residenta  of  thia  atote.  personal  property  not  exceed- 
ing $200  in  value.  ,     „       ,     .  . 

AU  property  own«l  by  the  Umw  Indian  Orphan  Home,  located 
in  C«a  Comity,  and  all  property  owned  l>y  the  Whittaker  Orphan 
Home,  located  in  Mayes  County,  so  long  as  the  same  AaU  be  used 
exc Wely  as  free  homes  or  schoob  for  orphan  <*ildiwi  and  for 
poor  and  indigent  persons,  and  all  fraternal  orphan  homes  and 
iSm  orphan  homes,  together  with  all  their  chariteble  funds,  shall 
be  exempt  from  taxaUon,  and  such  property  as  may  beexeaipt  l>y 
leaKm  of  treaty  slipidattoM  existing  between  the  Indians  and 
the  United  States  Government,  or  by  Federal  laws,  during  the 
force  and  effect  of  such  treaUes  or  Federal  Uws.   The  legishiture 
may  authorize  any  incorporated  city  or  town,  by  a  majority  vote 
of  itsetectors  voting  thereon,  to  exempt  manufacturing  establish- 
ments and  public  utiUties  from  municipal  taxaUon>r  a  period 
not  exceeding  five  years,  as  an  inducement  to  Hielr  lontian. 

8aa  7  The  fepakktme  may  authwiae  county  and  municipal 
oorpooti^ns  to  levy  and  collect  assessments  for  local  ^frowe- 
ments  upon  property  benefited  thereby,  homesteads  included, 
without  regard  to  a  carfi  valuation.  ^    ^     ,         u  ,, 

Sac  8  All  property  which  may  be  taxed  ad  valorem  shall  be 
assessed  for  taxation  at  its  fair  cash  value,  estimatfid  at  the  price  it 
would  bring  at  a  fair  voluntary  sale.   •  •  ♦ 

Sac.  f.  Except  as  heroin  otherwise  provided  the  total  taxes,  on 
saad-VSkSSm  basis,  for  all  purposes,  state,  county,  township,  city,  or 
town,  and  Bchool  district  taxes,  shaU  not  exceed  in  any  one  year 
31i  mills  on  the  dollar,  to  be  divided  as  ioHowa: 

Stele  levy,  not  more  than  3J  mills;  county  levy,  not  more  than 
8  mills:  Provided,  That  any  county  may  levy  not  exceeding  2 
mills  additional  for  county  hig^i  school  and  aid  to  comoKA  schools 
of  the  eo«»t7,  iio»«v«r  1  sriH  of  which  shall  be  f  or  anch  high  school, 
and  the  aid  to  said  common  schools  shall  be  apportionedtaa provided 
by  law  township  levy,  not  more  than  5  mills;  city  or  town  levy, 
not  mole  than  10  mills;  school  district  tovy,  not  more  than  5  mills 
an  the  dollar  for  school  district  purpose.,  for  support  <.f  common 
Bchools-  Provided  further,  That  the  aforesaid  annual  rate  for  school 
purposes  may  be  increased  by  any  school  district  by  an  anount  not 
to  eaEOMd  !•  JsIIIb  on  $1  valuation,  on  condition  that  a  majority  of 
the  voters  thereof  voting  at  an  election  vote  for  siid  increase.  ^ 

Sbc  10  For  the  purpose  or  erecting  public  buildings  in  counties, 
cities,' or  school  districte.  Hie  latea  of  twatkm  herein  limit^ni.  may 
be  increased,  when  the  rate  of  such  increase  and  the  punx^se  for 
which  it  is  intended  shall  have  been  submitted  to  a  vote  of  the 
people,  and  a  majority  of  the  qualified  voters  of  swh  county,  city, 
or  sAool  dktrict,  voting  at  such  election,  shall  vote  therefor: 
Prot  ided  That  such  increase  shall  not  exceed  5  mills  on  the  doUar 
of  the  assessed  value  of  the  taxable  property  in  such  county,  city, 

or  achool  district. 

Sao  12  The  hgWSture  shall  have  power  to  provide  lor  me 
levy  and  collection  of  Ucense,  fnmchise,  gross  revenue,  excise, 
income,  collateral  and  direct  inheritance,  legacy  aad  socceawm 
tHBas*  alao  gisdaated  iacome  taxes,  graduated  collateral  and 
dinct  inheritance  taxes,  graduated  legacy  and  succession  taxes; 
ako  Btemp,  registration,  production,  or  other  specific  taxes. 

Sac  It.  Thsstets  Biay  salsct  its  subjects  of  taxation,  and  \e\y 
sad  collect  ito  isveaues  indepteidsat  of  the  countiar,  citiaa,  or  other 

aniaidpsl  ssbdiviaioaB. 


Sec.  14.  Taxes  shaU  be  levied  and  collected  by  general  lawa,  and 
for  public  purposes  only.  ♦  •  • 

&BC  18  The  legislature  may  authorise  the  levy  an.l  colle.  tion  of 
a  noil* tax  on  all  elec-tors  of  this  state  under  60  years  of  age,  iwt 
exoBoding  $2  per  capito  per  annum,  and  may  provide  a  penalty  for 
the  nonpayment  thereof. 

Sac  19  Every  act  enacte.1  bv  the  legislature,  and  every  oMI- 
nanc  e'and  resolution  passed  by  any  county,  city,  U>wn  or  munic- 
ipal board  or  local  legislative  body,  levying  a  tax  shall  specify 
distincdy  the  purpose  for  which  said  tax  is  levied,  and  no  tM 
levied  and  c..llected  for  one  purpose  shall  ever  be  devoted  to 

another  purpose.    , 

Sec  20  The  legislature  shaU  not  impose  taxes  for  the  purpose  Of 

any  county  city,  town,  or  other  municipal  corporation,  but  may, 
by  general  laws,  confer  on  the  proper  authorities  thereof,  respec 
tively  the  power  to  assess  and  collert  audi  taWB. 

Ssc  21  Thereahallbeaatete  board  of  equalization,  cnasistingof 
the  Ro'vemor,  state  auditor,  state  trea-surer,  secretarv'  of  ^J^' 
ney  general,  sUte  inspector  and  examiner,  and  the  presidwit  off  ths 
boaid  of  agriculture.  The  duty  off  said  board  ahaUl>e  to  adjust  and 
equalize  the  valuation  of  real  and  personal  T)roperty  of  the  several 
counties  in  the  state,  and  it  shaU  perform  such  other  duties  as  n^y 
be  prescribed  by  Uw,  and  they  shaU  aaaeaa  all  ladroada  and  public 
service  corporation  proporty.  ,    .  ,^  .  _i 

Sbc  22  Nothing  in  this  constitution  shall  be  held  or  construed 
to  prevent  Uie  chissitication  of  property  for  purposes  of  t«xsti^ 
and  the  yalualioaef  diflh«atd-aiahy  difcisrt  BMMiaor  Biethods. 

ARTICLE  XVT. 

Sec  3  The  legislature  shaU  hav  e  power  to  and  shaU  provide  far 
a  sv-stem'of  levees,  drains,  andditchea  aad  of  inigation  in  this  state 
when  deemed  expedient,  and  provide  for  a  s^^stem  of  taxation  on 
the  lands  affected  or  benelitM  by  such  levees,  drains,  and  ditches 
and  irrigation,  or  on  crops  produced  on  ssA  had,  tedisdiaigesuA 
bonded  indobtedneaa or expenwa  necessarily  incurred  m  the  <-tab- 
lishment  of  such  improvements;  and  to  provide  for  t-ompulsoiy 
issuance  of  bonds  by  Uie  owners  or  lessees  of  the  lands  benefited  or 
affected  by  audi  Iswaa,  dnias.  sad  ditches  or  iit^ation. 

AKTICIJS  XIX. 

Sec  2  Until  otiierwise  provided  by  law,  aU  foreign  insuiaBCS 
companies,  indading  surely  and  bend  ceropanies.  doing  busing 
in  fhttstate,  except  fraternal  insurance  companies.  shaU  pay  to  the 
insuiaaoe  oonmiaaioner  for  Uie  use  of  the  state  an  entrance  fee  aa 

Bach  foreign  Me  iMUiance  company,  per  annum.  ^••200;  each  for- 
eign fire  insurance  company,  per  annum.  $100;  each  foreign  acci- 
dent and  healtii  insurance  company,  jointly,  per  annum,  »00;  each 
su.etyandbondcompany,perannus.,$IlSO;  ^1^^,^"^ 
ance  ccwnpany,  (not  accident V  per  annum,  |2&;  eadl  foreign  live- 
stock  insurance  company,  per  annum,  $25. 

Until  otherwise  provided  by  law.  doBMatic  oooipsniea  excepted, 
eadi  inraraace  company,  including  surety  and  bond  compamaa 
doin-  business  in  this  state,  ^hall  pay  an  annual  tax  of  2  per  cent  on 
'  all  premiums  coUected  in  the  sUte,  after  aU  caacellatioaa  ais 
deducted,  aad  a  tax  of  fS  on  eaA  local  agent. 

OFFICERS. 

The  officers  nuisf^  diiectly  concerned  with  taxation 
are: 

(1)  The  tax  mauainm  in  the  oeveial  counties  elected  for  a  term 

of  two  years,  ... 

(2^  County  lieasuxer.  idw  b  sx  olilcio  tax  collector,  elected  for  a 
term  of  twoyssan  DsHsiiasat  texaa  are  coBedid  by  the  county 

sheriff.  , 
(3)  County  bostdof  equalization,  composed  of  the  board  of  oooaty 
^  ''^^'^  ^  coBBty  aaacnnBr  iaaectsteiy. 


TAXATION  AND  B£V£NU£  SYST£ll&-OiaiAaOMA. 


W  ■Wmm  hamA  of  miMMtiim,,,  CBMpBwd  -of  the  gciwaor,  ilKte 
auditor,  state  tieaBum;  aocnilMy  of  itelo,  attorney  general,  state 
examiner  and  inqieclar,  «ad  tepraiitiit  of  the  board  of  agricul- 
.  'Tito  OHM  flAcM  coHtitato ft iMidirfimMn fertile 
» of  MBOniiiiy  the  jHoperty  of  public  service  corponitkHW. 
(&)  Hm»  oorpotation  commi»ion  and  the  state  auditor,  who  admin- 
Mm  Hm  taxM  on  the  gross  recmpts     public  service  corpfwations 

(t^  County  excise  board,  composed  of  county  clerk,  county  treas- 
uier,  county  iu«%e,  county  superintendent,  and  county  attocney. 


a.  f%£  ptvperty  included  and  exempt. — ^AH  property 
in  tlie  state,  whether  real  or  personal,  including  the 
FKOptrlf  of  ooilMinilioiis,  buiks,  mud  bankers,  except 
m  U  faEMnpt,  is  subject  to  tlie  gOMral  property 


|l)  Beat  property.  %m  liie  purpose  ef  luatiHi,  is  eoMttneii  to 
Wmm.  the  knd  itidUf  and  all  buildings,  structures,  and  improve- 
■MBli  or  other  fiztuiw  of  whatsoever  kind  tboreon,  and  all  rights 
■Mi  privihgw  tihoeto  Iwloagiiv  or  in  aay  wiN 
all  mamm,  Min—ii^  qwaiias,  and  trees  on  or  under  the  same. 
Itaoae]  property,  Ibr  die  pmpose  of  taxation,  includes: 
Jit  fDodi,  diattels,  mmieyB,  credits,  and  effects;  all  improve- 
■naii  Mde  by  others  upon  lande,  Uto  Ise  of  iriiieli  is  imtod  in  tibe 
TTnited  States  or  this  state;  all  improvements,  including  elevators 
and  other  slructures,  upon  lands  the  title  to  which  is  vested  in  any 
Miimy  aaqpaay  or  odier  ixvporatiin  <«boae  property  u 
li  the  same  mode  and  rule  of  taxation  as  other  proper^;  the  stock 
of  Banerymen,  growing  or  oth^wise;  the  amount  of  money  invested 
la  bonii,  etocltB^  or  credita  outoide  of  the  state  of  Oklahoma;  all 
poblic  and  aecnritaeB,  and  alidke  oc  ihareo  in  any  natknal  or 
'  bank  or  company  incorporated  mitm  the  laws  of  this  or  any 
'  atote  or  of  the  United  States,  and  aitiiatod  and  transacting 
tintbleMato;  all^riiBne  to  l^fB aqwntiona oiraed  by 
of  thia  state;  all  hones  and  atal  cattle,  miilai,  aaes, 
swine,  and  goats;  all  bouadaoM  fimitma,  inciuding  gold 
•■d  aOver  pbte,  ansical  inatrnmeDts,  watches,  and  Jivairy ;  pri>'ate 
Ibaanes;  all  vehicles  for  tniisptxrtmg  pflraoDs  for  {rfoasoie  ot  psofit; 
all  wagons,  vehicles,  or  carriages:  all  implements  or  machinerj' 
amwrtaining  to  agricultural  labor;  all  machinery  and  materials  used 
If  aaHialwtotias  and  all  aHBubMrtmed  artidai;  amniities;  all 
■aaeys,  goods,  or  property  and  capital  employed  in  merchandizing; 
•8  agiicttltuiml  implements  or  maduaery,  goods,  ware^,  merchan- 
diMerodMr  cbatteli  to  thissteto  to  poawsion  or  under  the  control 
'if'  at  ImII.  for  salO'  by  any  waieboassBHUii,  agent,  iMtor,  or  repre- 
sentative in  any  capacity  of  any  manufactiu^r  or  any  dealer  or 
agent  of  any  such  manufacturer;  personal  {Mroperty  belonging  to 
ftoaaH  er  wpwiiw  doa^  M^^l  or  tnaqportoliaa  bnatoaa  aad 
beloi^ng  wholly  or  in  part  to  pMnna  wiiilto  ttb  alate  lor  sadi 
part  as  is  owned  by  said  penoiis. 

la  addiHoB  to  die  sdiedule  of  tax  exanptions  inrovided  for  in 
Mela  X  of  tie  eoastitutioB,  tbe  ioncnvtoK  paupatty  la  eaemptod 
tnai  ta3cation  by  statutory  legislation : 

Ibe  engines  and  equipment  of  fire  companies;  all  property,  both 
'Btolaai  piiiiuiaal,  ot.seiiiallie,  adacadoaal,  aad.  baaeveieBt  iiMdlo-' 
tioa%  oollegea  or  soctoltoi,  devolid  solely  to  the  appropriate  objecto 
>  institatioBB;  Ibe  books,  platers,  furniture,  scientific  or  other 
ipeitotoingtothe above institations and  used  solely  for  the 
_  .  abovacoatamplated,  and  tbe  MfcapraiMrtyofstadeatsto 
any  such  institutions  twed  for  the  purpose  of  their  education ;  all 
breaking  and  wells  on  hmds  upon  which  final  jffoof  has  not  been 
Mdt;  toauly  poitiaili;  aO  iood  aad  faal  povidad  la  Uad  far  tba 


all  gfato  aad  ftaagaaecesnry  to  maintain  for  one  year  thelivei 

used  in  supporting  the  family;  all  pensions  from  the  United  S  

or  from  any  of  the  states  until  paid  into  the  hands  of  the  pensioners; 
polls  fA  all  active  manbers  in  good  standing,  not  to  exceed  30 
in  number,  of  ibe  mwpanieB  in  dties  and  taaras  of  aaira  dMui 
1,000  inhabitants,  and  not  exceeding  15  in  towns  and  villages 
of  less  than  1,000  inhabitants,  provided  that  such  fire  company 
owBs  at  least  IBM  aetib  of  appacatas;  tbe  shares  issaed  by  a 
buildinsi;  and  loan  association  and  loaning  its  funds  to  members 
within  this  state  and  the  notes  and  mortgages  of  building  and  loan 
asBodadons  doing  buBiness  in  this  state  under  the  laws  of  this  state 
aad  which  are  givea  by  the  members  of  aaeh  MBodatfea  apsii  laal 
estate  located  in  the  state  and  whidb  nalaalilaiaiailflCt  tSltli^ 
tion  under  the  laws  of  the  state. 

INaaiaal  psopetty  vasd  in  die  i^psnatioa  aad  development  of  the 
use  of  the  waters  known  as  "underflow  water"  by  controlling  and 
bringing  to  the  earth's  surface  said  underflow  water  in  sufficient 
volume  for  practical  use  for  irrigadon  <Mr  domestic  purposes,  shall 
be  exempt  from  tasadea  for  the  period  of  fiTO  years  as  to  any  aad 
all  such  personal  property;  and  any  incorpoaated  city  or  town  may 
likewise  exempt  by  ordinance  from  muaie^al  jBirati'm  for  the 

period  el  ive  yean  ftoas  dw  daw  aacb  wa«sr  is  deliTerad  to  Nch 

city  or  town  in  a  satisfactory  manner  in  order  to  encoun^  aad 
induce  the  development  of  gravity  underflow  water  plants. 

h.  Assessment. — ^The  assessment  of  all  property,  ex- 
cept that  of  public  service  corporations,  is  made  by 
the  county  assessors.  The  operative  property  and 
fraodiises  of  public  service  corporations  are  assessed 
by  the  stale  board  of  eqaaliBatioii.  All  property  is  to 
be  aoaeoBcd  at  its  fair  cash  vidiie,  "ealiBUited  at  the 
pfke  it  would  Inring  at  a  fair  voluntary  sale."  The 
assessment  refers  to  the  1st  day  of  January  and  is  to 
be  completed  and  the  report  thereof  transmitted  to  the 
state  board  of  equalization  not  later  than  the  Saturday 
before  the  third  Monday  in  June. 

Every  peana  owning  taxable  property  is  required  to  list  his 
proparty  aai  Iba  asscswr  to  isqaiwd  to  adMfahlii  aa  oalh  as  to 

the  correctness  of  the  list. 

The  assessment  made  by  the  board  of  equalization  is,  in  the  case 
of  ndbeads,  apportiaaad  to  dw  ooimties,  towndups,  cities,  and 
school  districts  on  the  basis  of  the  mileage  of  mam  track  in  each ;  as 
to  the  property  of  other  classes  of  public  service  corporations  the  law 
is  not  explicit  as  to  the  method  of  apportionment,  but  it  does  pro- 
vide that  the  board  shall  cwdfy  tibe  aassssBMBt  to  tibe  cooaty  cMm. 

National  bank  stock  is  assessed  to  the  stockholders  at  the  plaee 
where  the  bank  is  located  at  its  par  vatoe  aa  of  February  1.  Tbe 
ba^  pay  the  toa  aad  bave  a  Hea  oa  tbe  elUxk  aad  the  divi- 
dends to  secure  reimbursement.  The  net  receipts  of  faadfa  inasT- 
ance  companies  are  taxed  as  personal  prf)j>erty  of  the  agency. 

Fsmnal  property  is  listed  and  taxed  in  the  county,  township, 

aadadMMddialriet  ia  irbfeb  dM  oaasr  lasidsa  ea  dw  lak  dayef 

January.  The  property  of  banks,  bankers,  brokers,  insurance,  and 
other  companies,  merchants,  and  manufacturers  is  listed  and  taxed 
iattacsaaty,  towaiUp,  dty,  aad  acbool  dfatricta  where  their  busi- 
ness is  usually  done.  Animals  aad  toiming  implements  are  listed 
where  kept,  unless  the  owner  lives  outside  a  city,  in  vfaicb  can  ilto 
listed  in  the  territory  where  the  owner  resides. 

Pmnial  propsily  ritaatod  aad  fcapi  ia  aanpudsad  eoaadaa  Is 

assessed  by  the  assessor  of  tbe  oqpaiaad  coaMj  to  aiddi  U  to 

attached  for  judicial  puqposaa* 
MaRbaato  aad  mannhctuiani  Hst  ^eir  stock  by  eadanting  the 

amount  on  hand  during  each  month  of  the  preceding  year  and 
dividing  by  the  number  of  months.  Commission  merchants  list 
their  property  and  that  in  their  hands  for  sale  in  the  same  manner 


TAXATION  AND  REVENUE  SYSTEMS-OKLAHOMA. 


m 


In  case  any  peiaon  teqtdted  by  law  to  Unt  his  property  fails  to  do 
so  the  assessor  is  to  estimate  it  and  the  valuation  placed  upon  it  by 
the  assessor  can  not  be  reduced  by  the  board  of  equaliaatton.  A 
penalty  of  60  per  cent  is  added  for  refairi  to  make  a  Bst. 

Deptedated  bank  notes  and  depreciated  stocks  are  t<.  be  esti- 
mated at  their  current  value,  and  credits  at  what  the  persons  listing 
them  beUeve  wiU  be  received  or  caa  be  collected,  aad  annuities  at 
vbat  diay  an  ^mlib  ta  BMaaf. 

c.  £<pcaKs«<io«.— Tke  eonnty  board  of  equalization 
eqi^diaea  taxes  over  the  county.  It  has  authority  to 
raise,  lower,  and  adjust  individual  assessments;  to  add 
omitted  property,  and  to  caned  assessments  of  prop- 
erty not  taxable. 

The  state  board  of  equalization  equalizes  between 
eounties.  It  may  raise  or  lower  liie  aaMiWne«t^«ny 
eounty  as  a  wMe  or  liwi  d  any  ^ms  or  ciMscB  of 
iMoperty  tiMrenn.  ,      ,  ^ 

Appeals  may  be  taken  from  all  county  boards  of 
equalization  to  the  county  district  court,  within  30  days 
after  the  adjournment  thereof,  and  to  the  supreme 
court,  if  from  the  state  board,  within  60  days  aftOT  the 
adjournment  of  such  board. 

2.  Rate— 

fCbe  state  rate  is  limited  by  the  oonstitution  to  not  to 
exceed  3i  "Al"  on  the  dollar.  The  actual  rate  within 
Hiis  limit  is  to  be  determined  by  the  state  board  of 
equalization  and  it  shall  specify  the  purpose  for  which 
the  tax  is  levied  and  shall  in  no  case  exceed  the  amount 
appropriated  by  the  legislature  for  such  purpose.  In 
making  the  estimate  tbe  board  aUowa  20  per  cent  lor 
ddinqvencies. 

3.  OdOeetion — 
One-half  of  all  taxes  levied  upon  an  ad  valorem 

basis  becomes  due  on  the  1st  day  of  November,  and  if 
not  paid  on  or  before  the  1st  day  of  January,  the  entire 
tax  levied  becomes  delinquent.  If  the  firat  half  is 
paid  by  the  1st  day  of  December,  the  second  Jtalf  be- 
comes delinquent  on  of 'June  UMieafter. 

AH  delinqiieat  taacBs,  as  a  paiudty»  bear  inteieat  at 
the  rate  of  18  per  cent  per  annum. 

The  county  treasurer  is  required  to  notify  each  tax- 
payer of  the  amount  of  his  taxes  and  when  the  same 
btoome  due  and  delinquent. 

9.  rOtJL  TAZB8. 

See  oonnty  poll  taxes. 

C.  THE  INHERITANCE  TAX. 

All  property  or  the  income  from  property  passing 
by  will  or  under  the  intestate  laws  of  the  state,  or  by 
gift  in  contemplation  of  death,  to  any  person,  associa- 
tion, or  corporation,  other  than  those  ozganised  solely 
for  religious,  charitable,  or  edncatioiial  purposes,  sakl 
property  to  be  used  exclusively  willdn  the  state,  is 
tobiect  to  a  tax'in  the  following  caaee: 

1.  yfUM  die  Irsnrfcr  is  by  will  or  by  the  intestate  laws  of  this 
state  from  any  person  dying  posssaind  of  the  property  while  a 
lesident  of  the  state. 


•  2.  When  the  transfer  is  by  will  or  by  the  intesUte  laws  of  property 
within  the  state  or  within  its  jurisdiction  sad  the  decedent  was  a 
nonresident  of  die  state  at  the  lime  of  his  death. 

3  TMien  the  transfer  is  of  property  made  by  a  resident  or  by  a 
nonresident,  when  such  nonresident's  property  is  witiiin  die  state 
or  widiin  its  jmisdicdoo,  by  deed,  grant,  bargain,  sale,  or  gift, 
made  in  contempbition  of  the  death  of  the  -ranlnr.  vendor,  or  donor, 
or  intended  to  take  elect  in  possession  or  enjoyment  at  or  aft«r  such 

death.  .  . 

4.  When  any  person  shall  exercise  a  power  of  appointment,  de- 
riv^  from  disposition  of  pmperty  made  before  or  after  the  I»>>^ 
of  this  chapter,  such  appointment  when  made  diaU  be  <i«a>>ea^ 
tWerta»Weintiie«me«BaaBera8tl»iig^1iieii»i«rt^ 

to  &e  donee  of  8D(^  power. 

5.  The  tax  imposed  hereby  shaU  be  upon  the  clear 
market  value  of  such  property  at  the  rates  hereinafter 
prescribed. 

Class  1  \^'here  the  beneficiary  shall  be  the  husband,  wife,  lineal 
issue,  lineal  ancestor,  or  adopted  child  of  the  decedent,  or  any  child 
to  whom  such  deoedaat  for  not  less  than  10  years  i>rior  to  such 
transfer  stood  in  a  mutually  iicknowlcMlKed  relationship  ..f  parent, 
pro%'ided  such  relationship  began  at  or  before  the  child's  fifteenth 
birthday  and  was  continuons  thereafter  far  Ike  said  10  years,  or  any 
fineal  inoe  of  such  adopt e<l  or  mutually  acknowledged  rhild, 
exempt,  to  the  widow,  ?10,(KX),  others,  $5,000;  primary  rate 
1  percent;  rate  increases  by  one  one-bund red-wul-twenly-aftil of 
1  per  cent  for  each  fMWincteaso  over  15,000. 

Class  2.  WTiere  a  beneficiary  shall  be  the  brother  or  sister,  or  a 
descendant  of  a  brother  or  sister,  a  wife  or  widow  of  a  son,  or  the 
husband  of  a  daughter  of  the  decedent,  exempt  1500;  primary  rata 
per  cent;  rate  incraaaes  oae-fiftaeth  of  1  per  cent  for  eadi  flOO  in 

value  over  $2,000. 

Ckiss  3.  Where  the  beneficiar>  shall  be  the  brother  or  aster  of  the 
fother  or  motfier  of  the  deeedenfc,  or  a  desceadant  of  the  same, 
exempt  $250;  primary  rale  3  per  cent ;  rate  increases  by  one-fiftietli 
of  1  per  cent  for  each  $100  over  $2,000. 

Ctas84.  Where  die  beneficiary  Aan  be  dm  bR>dMr  or  sister  of  the 
giaadfofiier  or  grandmother  of  the  decedent,  or  a  descendant .  f  the 
same,  exempt  $150:  primary  rate  4  per  cent;  rate  increases  one- 
tenth  of  i  per  cent  for  each  $100  over  $500. 

Class  6.  Where  the  beneficiary-  shall  be  in  any  oter  degree  of 
coUatenil' consanguinity  than  is  luToinbeforc  stated,  or  shall  be  a 
stranger  in  blood,  or  a  body  poUtic  or  corporate,  exempt  $1W; 
primary  rate  5  per  cent;  rate  increases  one-tenft  of  1  per  cent  for 
eadifBOQoiverfSOO. 

Tte  cumulative  incresse  of  t  he  tax  rate  of  each  $100 
of  value  of  testamentary  gifts  in  excess  of  SoOO  was 
interpreted  by  the  supreme  court  in  the  ca.se  of  Mc- 
Gannon  et  al.  v.  State  ex  rel.  Trapp,  in  a  decision 
handed  down  in  which  the  court  says  that  the  law  is 
constitutional,  but  it  repudiates  ihe  arithmetical  pro- 
gieasiflii  in  the  oomputatioa  of  the  tax,  and  holds  that 
the  law  provides  for  but  one  increase  of  rate  over  the 
primaiy  rate  in  any  class. 

K  the  tax  is  paid  within  one  year,  a  discount  of  5 
per  cent  is  allowed ;  if  not  paid  within  18  months,  inter- 
est at  the  rate  of  10  per  cent  is  charged. 

This  tax  is  paid  into  the  state  tressuiy,  one-half  to 
be  used  for  the  public  schools  of  the  state  and  OBe- 
half  f(v  eeneial  state  pnipoaes. 

D.  OOKPORATIOll  TJJOA. 

All  puMic  servioe  cotporatiooB,  which  teim  is  de- 
fined to  iacMe  aft  traMportatimi  and  tnnsmissioii 


188 


TAXATION  AND  REVENUE  SYSTEMS— OKLAHOMA. 


oomiMaiiea,  all  gas,  dectric,  li^t,  hmt  and  power 
companies,  pipe  line  companies,  walerwoitoi  and 
water  power  companies,  and  all  persons  or  corpora- 
tUMis  authorized  to  exercise  the  right  of  eminent 
domain  or  to  use  or  occupy  any  right  of  way,  street, 
•iof,  or  pobBc  highway,  abng,  om,  or  under  the 
■ainiB  in  a  maiuMr  not  permitted  to  the  general  pub- 
Be,  an  subject  to  a  tax  on  their  groas  receipls  at  the 
lalM  aei  forth  below.  These  taxes  are  in  addition 
to  lie  taawB  levied  and  collected  upon  an  ad  valorem 
baaia  upon  the  property  and  assests  of  such  corpora- 
tiona.  Jf  the  company  operates  both  within  and 
viliMMil  iho  alttio,  Hw  amoimt  of  gross  roeetpts  sob- 
jaeC  to  Hm  tax  IB  that  portiim  of  tho  total  noaq»ts 
liiat  the  business  done  in  the  state  bears  to  the  whole 
business,  unless  satisfactory  evidence  is  presented  to 
the  corporation  conmiission  at  any  time  prior  to  the 
time  fixed  for  payment  of  said  tax  that  some  other 
|in^«niioii  more  fairly  represents  the  proportion  of 
mm^iIb  wiHiii  the  state. 

HmmiIwim:  Baihoad%  <M»lMJf  ot  1  per  cwtt;  ■laipiiig  wloHiflr 
tiff  fiiwii'if  and  expran  comiMuiies,  3  per  cent;  julpo  Hom,  2 
pw  cent;  telqdiane  companies,  one-half  of  1  per  cent  ;  telegraph 
eoaqMiiieB,  2  per  cent;  electric  light,  gaa,  heat,  and  power  companies, 
•■^liaK  of  1  per  cent;  iral«in«la  eoi^MiiiM,  oa^fDii^ 
«nt;  all  o^btn^  1  per  ewt 

persons,  firms,  associations,  or  ooiporatioDS  en- 
gaged in  the  mining  of  coal  or  asphalt  or  of  ores  bear- 
ing lead,  zinc,  jack,  gold,  silver,  copper,  or  of  petroleum 
or  oihar  umMcal  oil,  or  natural  gas,  are  subject  to  a 
■tete  tax  on  thnr  gross  receipts  from  prodoe^  et 
the  letea  sal  lorlli  below.  These  taxes  aro  to  be  in 
addition  to  tlbe  taane  levied  and  eoDaetid  on  an  ad 
valorem  basis. 

TIm  rates  ior  oodl  we  ome-haU  of  }  per  cent;  for  the  ores  named 
aadivai|dMlt,<»e4idfoflpwc«Dt;  for  petroleum  or  other  mineial 
ofl  or  natmal  pm,  immtaM  of  1  per  cent.  A  relMte  h  allowed  on 
the  just  pnq[iortion  of  taxes  paid  on  the  crude  product  turned  into 
finished  product  and  thereafter  paying  an  ad  valorem  tax  on  the 
flairiked  product. 

These  taxes  are  levied  and  aasesBed  under  the  superviaon  of  the 
■aoe  auditor,  to  whom  the  reporto  are  to  be  flnde  and  who  has 
fammt  to  invvMigiiaetlw  lMMAa»  tie.,  ii  oidtr t»anfv«  at  the  amount 
if  the  taxeiL  In  compnting  the  laid  tax  Hm  aaMxnit  of  royalty 
nqnired  to  be  paid  for  the  benefit  of  the  Indian  citizens,  Indian 
or  huMiloRl  dudl  be  deducted  from  the  actual  caah  value  of 

WL  IKOMWBM  TAXES,  LICENSES,  AND  FEKS. 

•will'  corp(»ation  in  order  to  transact  busineaa  must  procure 
aauMlfyailKlalieemMthenlor:  PtovmIhI,  That  this  Aall  not  apply 
to  railroad  or  car  companies,  electric  railroad,  telephone  and  tdo- 
paph,  heat,  li^t,  and  power,  waterworks,  and  water  power,  insur- 
■Me,  buMng  or  trmt  oompaniea,  building  and  loan  associations, 
or  to  any  c(»ponti<Hi  not  oipmiaed.  for  pn^t  or  to  any  corporation 
ia  tbe  year  that  the  fee  for  incorporation  is  paid .  For  each  domestic 
eOBupany  a  license  fee  of  SO  cents  for  each  $1,000  of  its  authorized 
flapiftal  aloek  or  ie«,  aad  lor  mek  lonigik  corporaUoa,  ft  lor  eadi 
$1,000  of  its  capital  stock  employed  in  its  business  done  in  the  state: 
Wrovydedjurtker,  That  the  license  fees  provided  for  in  this  act  illitt 
■^tto'rafuii«aoatiat.pMtiottof'ita««p^        upon  «yiii,'a 


The  fee  i.s  payable  to  the  state  Kmsurer  and  applied  to  ttafagr* 
ment  of  the  ordinary  expenses  of  the  state  government. 

Fraternal  insurance  c(Mnpanies. — Annual  Ucense,  $5;  mutual 
insurance  companies  with  membership  of  not  less  tiian  1,000,  iMV* 
ing  a^^ainst  fire,  lightning,  and  wind  storms,  $5,  and  a  fee  of  50  cents 
for  each  agent  appointed;  mutual  hail  insurance  companies, 
cotton  gfamero'  iasanmee,  flO;  itiaonat  -voadots  of  dngft  «ad 
advertising  cures,  $100;  automobile  licease,  $1. 

Hunter's  license. — $1.25  to  citizen  of  state;  none  required  for 
himting  raccoon,  fox,  opossum,  wolves,  or  rabbits,  with  dogs  only; 
citisem  of  United  States  but  notaniidentof  OklahMoa  OOAtya 
previous  to  application  for  license  and  not  includini^  right  to 
hunt  deer,  turkey,  or  prairie  chicken,  $15;  by  alien,  with  same 
rHtrietiiaw  w  to  daw,  tarissj,  or  ptaMe  cUekea,  $25. 

Each  foreign  insurance  company,  including  surety  and  bond 
companies,  doing  business  in  this  state,  pays  in  addition  to  the 
entrance  fee  an  annual  tax  of  2  per  cent  on  all  premiums  collected 
in  the  state,  after  all  cancellations  and  dividends  to  polic^ioldeia 
are  deducted,  and  a  tax  of  $3  on  each  local  agent,  which  taxes  shall 
be  in  lieu  of  all  other  taxes  or  fees  and  the  taxes  and  fees  of  any 
snbitlihiuiiorawidpaBtyeftfcoslats. 

Manufacturer  or  importer  of  commercial  fertilizer,  |90  Ott  oadt 
brand.   Private  employment  agency,  $5  per  annum. 

Dentists,  wraniimtiQn,  $25;  pharmacists,  examination,  $10; 
•onual  fee,  no4  to  wad  $ti  Heoaw  to  ■ppikMiti  imoi  ottar 
states,  $15. 

Embalmers,  eTtaminatioa,  |S;  annual  fee,  $1. 

Fhyridaas,  oanniiDatfatt,  lift;  ngistntiQa  fee  aitfcoat  enmiui- 

tion,  $25. 

AttomeyB,  examination,  $12;  those  not  reqidiad  to  be  ifwninmi^ 
$5,  in  addition  to  lee  lor  issuance  of  license. 
Nurses,  registration  fee,  $5. 
Recording  marks  and  brand.'^,  $1. 

Collected  by  secretary  of  state.— For  filing  articles  of  incorp(»a» 
tion,  oii»-teBA«t  1  pwcMtof  tte  aotiioriaed  oqiital  stodk  of  BDdi 

corporations,  but  the  minimum  fee  is  $3;  corporations  organized  for 
religious  or  charitable  purposes^  ||2.  For  issuing  license  to  a  foreign 
corpontiott  aad  ffling  copy  of  charter,  i3tt&  mom  lee  as  required  of 
domestic  corporations  for  filing  articles  of  incorporation  and  iasuii^ 
certificates  therefor.  For  aflixing  the  certificate  of  the  secretary 
and  seal  of  the  state,  $1.  For  each  commissiou  issued  by  the 
govomor,  $1.  For  neetHag  tmy  ivIniBMat  la  the  memtufn. 
office,  per  folio,  25  cents.  For  copy  of  any  paper  or  document,  per 
100  wcmls,  10  cents.  For  each  commission  issued  to  conunisBionflr 
ofd«edsinalON%notat«ortnit(^,  IS. 

F.  THE  INCOME  TAX. 

At  the  time  of  making  the  assessment  of  property 
the  assesBOT  is  to  obtain  from  each  person,  mider  oath, 
a  statement  as  to  wheQm  his  ineome  from  aalaries, 
fees,  trade,  ptofoHioii,  and  propertj  iq»on  wMdi  a 
gross  receipts  or  exceea  tax  has  not  been  paid,  any  <Mr 
all  of  them,  for  the  year  ending  June  30  last  preced- 
ing was  in  excess  of  $3,500.  The  excess  of  the  in- 
come over  $3,500  is  subject  to  a  graduated  tax  at  the 
following  rates: 

fhra  milk  on  the  doDHT  II  the  iaoouM  is  orver  |S,8W  and  less  thaa 
$5,000;  7)  miOsoa  tho  dollar  on  the  ezesMOivw  $5,000  and  less  thaa 
110,000;  12  mills  on  the  dollar  on  the  axcess  over  $10,000  and  less 
than  120,000;  15  mills  on  the  dollar  en  the  excess  over  $20,000  and 
less  than  $50,000;  20  mills  on  the  dollar  on  the  excess  over  fBO,IH 
and  less  than  $100,000:  and  33|  mills  on  tki  ifcllhr  on  tXL  aaaMBla 
over  $100,000  of  all  gross  incomes. 

This  tax  does  not  fall  on  any  income  derived  from 
property  upon  whiek  a  gros»>receipts  or  excise  tax 
has  been  paid. 


TAXATION  AND  REVENUE  SYSTEMS-OKLAHOMA. 


189 


Graduated  land  tax— la.  addition  to  paying  the  reg- 
idar  ad  valofem  tax  on  land,  aU  pefsons  owmng  land 
of  taxable  rahie  in  excess  of  640  acres  of  average 
t^yfU*  value,  pay  an  annual  tax  upon  the  average 
r^tan  of  the  excess,  at  the  following  rates : 

mien  the  land    over  640  acres  and  not  over  1,280  acres  of  aver- 
age taxable  value,  one-fourth  of  1  per  cent  upon  the  excess;  over 
1,280  acres  and  not  over  3,000  acres  of  %ymigfi  taxable  value,  1  per 
cent  on  ^  excess  over  1,280  acres;  land  in  excess  of  3,000  acres 
and  not  in  excess  of  5,000  acres,  2  per  cent  on  the  excess  over  3,000 
acres;  hrn^  of  average  taxable  value  in  excess  of  5,000  acres  and  not 
<yv«r  10,009  acres,  5  per  cent  per  annum  on  the  excess  over  5,000 
acres;  over  10,000  acres  and  not  over  25,000  acres,  10  per  cent  on  the 
excess  over  10,000  acres.   (No  nite  is  named  if  the  acreage  is  over 
26,000.)  For  the  purpose  of  this  tax  «hi  land  in  Oklahoma  is  as- 
aiuned  to  have  an  average  value  of  $20  per  a(  ro.   Three  hundred 
and  twenty  acres  of  land  is  exempt  from  this  tax  regardless  of  the 
value  of  the  land.   This  tax  is  in  addition  toihe  regular  ad  valo- 
ram  tues  on  the  had.  {The  wording  of  the  statute  is  not  very 
■  precise  and  is  somewhat  hard  to  interpret.   It  seems  to  turn  on 
the  assumed  average  value  of  $20  per  acre.   It  appears  to  mean, 
for  example,  that  if  a  pewm  owned  5,000  acres  of  land  worth  $40 
aa  acre,  that  would  be  counted  the  same  as  10,000  acres  "of  aver- 
•ge  taxable  value."   Of  this  assumed  10,000  acres.  640  would  pay 
only  the  regular  taxes;  the  next  640  would  pay  one-foorA  of  1 
per.cent  addHienal  tax;  Ihe  next  720  acres,  1  per  cent;  2,000,  2 
per  cent;  5,000,  5  per  cent.   Presumably,  if  the  land  were  worth, 
say,  $10  per  acre,  5,000  would  be  regarded  as  only  2,500  acres  "of 
average  taxable  valne,"  aad  so  oa  for  oHwr  amoaBts  and  values. 
Hence  the  stgnUlcance  of  the  stManoat  M  SSO  acres  diaU  be 
exempt  regardless  of  value.) 

In  addition  to  other  taxes  levied  all  persons  holding  land  under 
IflMe  or  rental  ooatnct  or  title  less  than  fee  simple  in  exceas  of  640 
acres  are  to  pay  a  tax  on  the  income,  rents,  and  profits  accruing  tx) 
the  lessee  from  such  land  in  excess  of  640  acres  at  the  following  rates : 
men  Ihe  had  is  over  ««  acres  and  not  over  l,i80  acres,  1  per  cent 

on  the  income  from  the  excess  over  640  acres;  when  the  land  is  over 
1,280  acres  and  not  over  2,500  acres,  3  per  cent;  over  2,500  acres  and 
notover  5,000  acres,  5  per  cent;  over  5,000  acres  aad  not  ovw  10.000 
■ens,  10  par  cent.  (Wo  tala  h  aaaMd  for  lioidiBSfi  ia  ^ 
lO^OOO  acres.) 

Comrrr  Revenues. 

^  The  property  included  and  the  methods  of  assess- 
ment and  eqnaiiiation  are  the  same  for  county  as  for 
state  taxes. 
2.  Rate — 

The  rate  is  determined  by  the  county  commisBion- 
ers  subject  to  the  constitutional  limitataon  and  any 
lesser  limit  prescribed  by  statute. 

Ifce  rate  for  oonnty  purposes  as  lunited  by  the  ooiir 
stitution  is  not  to  exceed  8  mills  on  the  doUar. 

The  county  levy  as  fixed  by  statute  shall  not  ex- 
ceed 5  mills  anil  not  exceeding  1  mill  additional  in  aid 
of  the  common  schools  of  the  county  and  in  any 
county  in  which  a  high  school  is  located,  an  additional 
lery  of  not  jnom  than  1  mffl  may  be  made  for  the 

1  It  has  been  hel^y  the  courts  that  the  road  tax  here  described 
is  not  a  poll  tax  within  the  meaning  of  sec.  18,  Article  X,  of  thecon- 
jjUm^i^a— Hm  maMint  U  such  tax  to  be  levied  to  92. 


county  hi^  school,  pro\nded  that  in  counties  having 
an  assessed  valuation  of  less  than  $4,000,000,  the 
county  levy  shaU  not  exceed  6  mills. 

3.  Collection — 

Same  as  for  state  taxes.  County  commissioners 
may  contract  with  any  person  to  assist  the  proper 
officers  in  the  discovery  of  property  not  listed  and 
aasesaed,  and  rnvf  fix  the  compeiiBation  of  such  pef>- 
aons  at  not  over  15  per  omt  of  the  tmm  recovered. 

B.  POLL  TAXES.' 

Eveiy  male  person  aged  between  21  and  50  years, 
having  resided  in  the  state  for  30  days  and  not  being  a 
county  or  township  charge  and  who  has  not  performed 
road  duty  within  or  without  the  state  in  that  year,  is 
subject  to  road  duty  of  four  days  of  ei^it  hooia,  in 
each  year,  but  may  famish  a  satisfactory  sabrtitttte, 
and  one  day's  woik  of  man  and  team  ia  equivalent  to 
two  days'  work  of  man  alone.   But  any  person  sub- 
ject to  road  duty  may  become  exempt  therefrom  by 
pajdng  $1.25  for  each  day  so  exempted  to  the  super- 
visor of  his  road  district  which  shall  be  paid  into  the 
township  treasury  for  the  benefit  of  the  road  distfid. 

O  Aia>  D.  nUDBBXTAHCW  AMD  OfySIOKaSlOH  TAXM. 

These  taxes  are  not  used  by  the  county, 
a.  jwMjgMB  TAxas,  uomu,  asd  vxas. 

Ferries,  fixed  by  county  commissionerB. 
An  annual  county  tax  of  $60  to  iBTied  apoa  itineiant  vendon 
doii^hoatowiawiyf  ountyiolthealato.  Tlia  proceeds  of  ^ 
t»  go  to     eootfy  vond  f  and. 

MtJinciPAL  Rkvbkubs. 

A.  GENERAL  PROPERTY  TAXES. 

1.  Base — 

The  property  included  and  the  methods  of  assess- 
ment and  equalization  are  the  same  for  munidpal  as 
for  state  and  county  taxes. 

2.  Bate — 

The  rate  for  all  purposes,  state,  eoui^y,  city,  town- 
ship, town  and  school  district  purposes  is  limited  by 
the  constitution  to  3U  niiUs  on  the  dollar.  As  the 
atate  may  levy  3i  mills  and  the  county  8  mills,  the 
local  rates  are  restricted  to  20  mills  plus  any  portion 
of  the  state  or  coimty  limits  not  used. 

The  Umitation  on  rates  prescribed  by  stalttte  for 
tax  levies  in  cities  and  other  subdivisions  are: 

City  levy,  not  more  tiiaa  7  mills;  incorpocaled  town  may  levy, 
not  more  than  5  mills;  township  levy,  not  more  than  3  mills;  Bchool 
district  levy,  for  the  support  of  common  schools,  not  more  than  5 
nulls.   These  rates  may  be  exceeded  by  popular  TOlB. 

3,  Collection — 

Same  as  for  state  and  county. 


TAXATION  AND  IKVENUE  S1fSTEII»--OREGON. 


B.  FOUL  TAXJBi. 

Hic  city  eoaBci  lias  power  to  iafm$  m  poi  tax  of 
wot  exceeding  $1  on  aU  able-bodied  males  between  the 
af^  of  21  and  60  years,  an«l  the  trustees  of  towns  are 
authorized  to  levy  a  poll  tax  of  $1  on  all  able-bo<lied 
nMles  over  21  md  under  50  jmlm  tii^'Wif^. 

Tham  wm  m  nniiiieipal  nbttitMiee  «ir  mtponAm 

Ifcscilgr  coanci]  and  tfae  tnum  Imanl  of  tmslMslMWMitioiil^  to 
levy  and  collect  a  license  tax  on  auctioneers,  contractors,  dniejHst!", 
peddlecB,  bankeiB,  broken,  pawnbrokm,  mercbants  of 


boaidmjp:  houseii,  billiard  tables,  bowfing  alkfB^  tai> 

devices;  dmys,  Incka,  and  otbcr  vducln  und  lat  lit 
dlgr  for  piy;  hay  scales,  huabcr  daalen,  fnniitiire  dealMi»  saddle 
Wd  IwniiBi  doaleis,  stationeiii,  jmrelera,  livery  stable  leeaiMn; 

t«l  estate  ai*ent?.  pxpn»!»f<  oompaniep,  life  and  fire  insurance  cotn- 
pauies  or  agencies,  telegraph  companies,  theaters,  etc.;  docton, 


School  Eevekuss. 

Mmm^  funds  the  state  are  apportioned  to  the 
Tarious  counties  in  proportion  to  school  populatioii. 
The  county  school  fund  consists  in  a  levy  not  to  exceed 
t  huUb  on  the  dollar  «l  Hie  taaudile. property  of  the 
«inB^,  of  niieh  nol  mm  1  miil  chaM  be  for  high 
fldioolii  niieii,  'iiilk  Hkm  prmmiB  of  ii  wmmtgm''W^ 
lected  from  §am,  Imfaitiirat,  eadiMits,  proeeeds  from 
•the  sale  of  estrays,  penalties,  and  money  collected 
irom  marriage  licenses,  is  apportioned  to  the  school 
distiicts.  Additional  funds  may  also  be  provided  by 
local  diatrict  levies  not  to  exceed  5  mills. 

ClM-liaif  ttBMNHit  raoemd  'tan  Hm  inhmitaiMse 
tax  it  ilK>  wmi  for'  the  puliie  MluMii  ni  'the^slata. 

UBOISLATIUN  AFFKOmO  BSVBNUE  LAWS:  I91S. 

Wm  SoilowiDg  few  wwe  added:  Registration  of  traimnl  nursfls, 

fl5;  dentistB  from  other  states,  |25; 

regirtiatioii  fee^  §1%  aaoMnl  eer- 

»«f  renewal,  $3;  afMUs'  cwMcftte  of  authotity,  SO  cents. 
I»  all  conntiei  tlie  toiiil  levy  lor  cnnvnt  expeoaes  «l  each  coa^ 


of  atonding 

mutual  fire 


not  mote  than  4  mills,  and  not  exceeding  1  mill  additional  in  aid 
of  tlM  common  schools;  where  the  aeeeased  valuation  is  less  than 
14,00^000  the  oouitty  levy  is  aol  to  enwed  6  mffli  far  eomal  «x- 
penses,  and  1  mill  in  aid  of  common  schoola;  where  the  af^scssed 
valuation  is  less  than  $10,000,000  and  not  less  than  $4,000,000,  the 
comity  hvyii  not  to  eaeeed  6  nfflsforciiiTeBt  expenses,  and  1  mill 
lor  conuntm  schools;  dty  levy  not  to  exceed  6  mills;  incori^rated 
towns  not  to  exceed  4  ndUs;  town.-^hi])  lovy  not  to  excwd  1 J  mills. 
"Cutrent  expenses"  do  not  include  auiy  payment  to  be  made  on 
tte  bonded  indebtaiHMi  er  aagr  jaipMil  ^P>iMi  wudk  eenaly 
or  minor  civil  divi-iinns. 

Building  and  loan  associations  obtain  certificates  of  authority 
tar  IMriede  ef  ttt  aMalka  eecii,  vpoa  tiie  payment  of  $2.60;  they 
•lio  pay  certain  examination  fees. 

JUl  coqxntions  organized  for  profit  other  than  public  Horvice 
corpoistioai,  including  National  and  state  banks  and  trust  com- 
panies, aie  —e-ed  in  ^h»  county,  tania,  dMet,  cr  city  wkm 
located  upon  the  net  value  of  their  moneyed  capital,  surplus,  and 
undivided  profit  as  the  mim  exist  on  the  fint  day  of  January  of 
eac&  year  Urn  the  asMand  velaettak  ef  any  i«nl  erteto  locetod  In 
the  state  and  listed  etfientely  in  the  aeae  of  eodi  corporationa. 

All  penons,  films,  ■MOfiaticM,  or  corporations  engaged  in  the 
pradtiction  of  petioleiim  er  etfMr  mmerals,  oil  or  natural  gas,  pay 
 *  '  f    *  rr  TT-t  rf  Itii  gmw  Tihin  at  the  eelyl. 

All  interstate  transportation  and  transmission  companies  pay  an 
annual  tax  of  4  per  cent  of  their  gross  receipta.  This  tax  is  in  lieu 
of  eU  other  toxM  iMynUe  hy  eMk  eewpniae  in  the  etote. 

All  personfi,  firms,  associations,  joint  stock  compeoiea,  or  corpora- 
tions owning  any  land  in  the  state  in  excess  of  an  agprepato  of  640 
acraa,  pay  npoa  dto  eacoM  the  following  annual  licence  tax  for  the 
pmrpoae  of  the  geMOd  expenses  of  the  state  goneniment:  Vot  eadh 
dollar  of  valuation  as  assessed  for  ad  \-alorem  taxes  in  the  preceding 
year  the  lullowing  schedules:  1  mill  where  such  excess  does  not 
eiBoeed  MO  M9ee;  S  aflb  ee  oieer  $!•  MNB  Hid  not  eieeeding  1,280 
acre?;  3  mills  on  over  1,280  acres  and  not  over  1,920  acres;  6  mills 
on  over  1,920  aciea  and  not  over  2,560  acres;  10  mills  on  over  2,560 
•oiiB  and  not  over  8,M0eaee;  15  mOk  on  all  exceeding  3,200  acres. 
Lends  of  Oe  asMssed  vahte  ef  $10,000  may  be  exempted  to  any 
person  in  lieu  of  the  640  acres.  Such  of  the  funds  received  from 
these  taxes  as  are  not  used  for  state  cunent  expenses  are  turned 
into  Oe  oomnea  adheel  And.  Far  d  Jhnneuiy  a  penalty  el  IB 
per  cent  per  annum  and  not  le^i^  than  5  per  cent  for  any  part  ef  a 
year  is  added  after  30  days  from  the  date  the  tax  is  payable. 

OneheW  ef  Ae  aonnal  2  per  cent  premium  tax  paid  by  foreign 
fire  insurance  companies  is  set  aside  as  a  flnoMn's  leUaf  tend. 

In  lieu  of  the  ad  valorem  tax  on  real  ostate  mortgages  and  the 
indebtedness  thweby  secured,  a  regiBtration  tax  is  imposed  as  fol- 
lows: nftyceBteioreaehflt»orliBiertheprindpoldeibt«robl%a- 
tion  and  for  each  remaining  fraction  over  $100  when  such  mortgage 
is  for  five  years  or  more;  30  cents  for  each  $100  when  such  mortgage 
is  for  less  Ann  five  yean  and  not  more  liian  three  yeais,  and  20 
cents  when  it  is  for  less  than  three  years.  This  tax  is  IbT sHMOrU 
gages  recorded  on  or  after  July  1,  1913.  The  record  owner  of  any 
nal  esteto  mortgage  placed  on  record  prior  to  July  1,  1913,  may 
eiset  to  pay  iMi  leifslmtiaB     in  lien  of  any  and  aB  • 


OREGONJ 


Tha  mmmm  of  tlw  atate  .an  teiwd  faun  liia'i_ 
eral  property  tax,  inoome  from  deposita  of  atate  fimdi, 
inbioitaiice  tax,  corporation  license  fees,  and  licenses 
en  gpoes  earnings  of  certain  daaeea  of  corporations,  and 
oilier  minor  sources. 


 \  ceiiiaation  m  deriiwd 

'Ijedli  0^l^pnl  Lave,  1M$. 
*    '     Laws  of  1910-1913. 

I  Reports  of  State  Officers,  1912. 


Hw  pnml  anperfiiiMi  ol  tlia  *ft*ntHi 
ftitMl  in  m  board  of  atato  tax 


OOMSTITUTIOMAL  PBOVI8ION8. 

-  «a 


B.  Hn  t«i  w  ilit]r  Jisll  lis  Im|iiibii1  altliom 
the  people  or  their  representatinee  ia  tibi 
all  taxation  ehall  be  equal  and 


TAXATION  AND  M)VENUE  SYSTEMS-OREXJON. 


191 


ARTICI-E  IV.  ! 

Sec.  23.  The  Illative  assembly  shall  not  pass  special  or  local 
laws  *  *  •  te  the  aaseHsment  and  collecti<m  of  taxes  for  state, 
eoanty,  towaddp,  or  road  purposos. 

ABTICI.K  IX. 

Sec.  1 .  The  lopislative  assembly  Hhall  provide  by  law  for  a  uni- 
form and  equal  rate  of  assessment  and  taxation,  and  shall  prescribe 
■ndi  regnl^ions  as  shall  secure  a  jost  valnation  of  all  property,  both 
real  and  personal,  excepting  such  only  for  municipal,  educational, 
literary,  scientific,  religious,  or  charitable  purposes,  aa  may  be  spe- 
cially exempted  by  law. 

Sao.  la.  No  poll  or  head  tax  shall  be  levied  or  collected  in  Oregon. 
The  legislative  assembly  nhall  not  declare  an  emergency  in  any  act 
r^ulating  taxation  or  exemption. 

Sac.  2.  The  t^Mative  assembly  shall  provide  for  raising  revenue 
sufficient  to  defray  the  expen.'^es  of  the  state  for  each  fiscal  year,  and 
alim  to  pay  the  interest  on  the  state  debt. 

Sac.  3.  No  tax  shall  be  levied  except  ia  panuance  of  law,  and 
every  law  imposing  a  tax  shall  state  distinctly  tiieol^j|ect  of  the  same, 
to  which  only  it  shall  be  applied. 

Sac.  6.  Whenever  the  expenses  of  any  fiscal  year  shall  exceed  the 
ineome,  dm  luihiletliii  aweinhly  shaU  provide  for  levyit«  a  tax  for 
the  ensuing  fiscal  year,  sufficient  with  other  sources  of  income,  to 
pay  the  deficiency,  as  well  as  the  estimated  expense  of  the  ensuing 
fiscal  year. 

omcsBs. 

The  officers  i&ost  directly  concerned  with  taxation 
aro: 

(1)  County  ataosBor,  elected  for  a  term  (rf  four  yeara. 

(t)  gkflrfff  of  «he  cenrty,  eloded  for  two  yen%  wito  is  tlw  tax 

collector. 

(3)  The  county  board  of  equalization,  consisting  of  the  county 
judge,  coun^  dsrk,  and  asucjssor  of  eadi  oounty. 

(4)  The  "county  court,"  which  refers  to  the  board  of  county  com- 
missioners in  counties  which  have  a  separate  board  for  county  busi- 
ness, and  the  county  judge  and  oommiMonen  an  oUier  ooanties. 
ThswMetwoconnty  iiiaanimiinwiiaeadi  comity,  elected  for  iwir 
years. 

(6)  Board  of  state  tax  commissioners  composed  of  the  governor, 
waetaiy  of  state,  statotroesiner,  and  two  othets,  expert  in  amttora 
of  tumtioa,  to  be  appoiatod  by  a  atoloiily  of  the  three  former. 

State  Revbnues. 

OBinnULL  PBOPESTY  TAXBS. 

1.  Base — 

a.  The  property  included  and  exempt. — All  real  antl 
peraonal  property  situated  or  owned  witlub&  the  state 
«BMpt  suoit  aa  may  be  spedfieaBy  exampted  by  law. 
ii  aiiiijeoi  to  iMtnninimt  and  taxatioii  in  eqtial  and 
fatdbla  proportioiL 

(1)  Real  property  includes  the  land  itself,  all  structures  attached 
thereto  and  other  improvements  thweon,  and  all  rights  and  pri\  i- 
kfee  thereto  belonging;  all  franddsM  and  privileges  granted  by  the 
Ii^^^i9gialii«rby  munic^al  oidinance,  other  than  the  right  to 
be  a  corporation ;  and  all  mines,  BiiaiBftK  9MmH  ftweils,  and  trees 
in,  under,  or  upon  the  land. 

(2)  PenonBl  estate  sad  prttpstty  ohsll  be  oonetraed  to  include 
•U  things  in  actioi^  household  furniture,  goods,  chattels, 
moneys,  and  gold  dust,  on  hand  or  on  deposit,  all  boats  and 
veweis,  whether  at  home  or  abroad,  and  all  capital  ia  vested  tbenia; 
dl  MMi  Am  «r  to  beooaw  dve  Iran  edtvesa  d^bton,  wMkm  on 


account,  ooiHnct,  note,  mattgsge,  or  otherwise,  either  wilhm  or 

without  the  state;  all  public  stocks;  all  bonds,  warrants,  and 
monevs  due  or  to  become  due  from  this  sUte,  or  any  county  or  other 
municipal  subdivision  thereof,  and  Mocka  and  shares  in  incocpo- 
nted  companies,  and  such  proportion  of  the  capital  of  incopKirated 
companies  liable  to  taxation  on  their  capital  as  shall  not  be  invested 
in  real  esute;  and  all  improvements  made  by  pemms  on  land 
claimed  by  diem  under  dm  bnrs  of  the  United  States,  the  lee  of 
which  land  is  still  vested  in  the  United  States. 

The  following  property  is  exempt  from  taxation : 

(1)  All  property,  real  and  personal,  of  the  United  States  and  this 
state  except  land  belonging  to  this  state  held  under  a  contract  for 
the  purchase  (beceof. 

(2)  All  public  or  corpoiate  property  of  the  several  counties,  cities, 
villages,  towns,  and  school  districts  in  this  sUte  used  or  intended  for 
corporate  purposes,  except  lands  belonging  to  such  public  coipo- 
rations  held  under  a  contract  for  the  purchase  thereof. 

(3)  The  personal  property  of  all  literary,  benevolent,  cbaxiUble, 
and  Bcientilic  institutions  inc  oqwrated  within  this  stote,  and  sudi 
TCsl  artatft  bdoi^puE^  to  such  institutions  as  shall  be  actively  oocii^ 
pied  for  the  purpose?  for  whi<  b  they  w«'re  incoqwrated. 

(4)  All  houses  of  public  worship  and  lots  on  which  situated  and 
the  fumitui©  Iherein,  and  all  burial  grounds,  tosnbs,  and  ri^to  of 
burial;  the  lands  and  buildings  thereon,  not  exceeding  30  acres, 
held  and  ns(>d  by  a  creBoatory  association  incorporated  under  the 
laws  of  this  slate. 

<S>  An  pubfic  libcaries  IncfaidinR  dm  msI  and  personal  property. 

(6)  The  property  of  I  ndians  on  reservations  who  have  not  severed 
their  tribal  relations  or  taken  lands  in  severalty,  except  lands  held 
by  them  by  purchase  or  inheritMKW  and  situate  on  an  IndiaB 
reservation. 

(7)  Tlie  personal  property  of  ail  persons  who  by  reason  of  infir- 
mity, age,  or  poverty  may  in  the  opinion  of  the  assessor  be  unable 
to  contribute  toward  the  public  cliarges. 

(8)  All  household  furniture,  domesti<-  fixtures,  household  goods, 
and  effects  actually  in  use  as  such  in  homes  and  dwellings;  also 
all  wearing  appsiel,  watches,  jewelry,  and  simikr  personal  effscto 
actually  in  use. 

(9)  All  lands  within  Uie  boundary  of  any  coimty  road,  and  aU 
dedicated  streets  and  alleys  in  any  incorporated  or  uninoqipoBMed 
dty  or  tosm,  or  tosrn  plot,  vriflnn  tite  rtsto  ^rtale  need  lor  «ek 

purposes. 

b.  Assessment. — In  general,  there  is  but  one  com- 
plete assessment  roU  for  state,  oounty,  and  municipal 
taxes.    The  county  is  the  unit,  and  the  initial  aoocoo 
ment  is  made  by  the  county  assessor.   AH  property  is 
to  be  assessed  animally  with  refernice  to  the  first  Mon- 
day in  March  at  itetmeeaah  value— that  is,theamount 
for  which  such  property  wouhl  sell  at  a  voluntary 
sale  made  in  the  ordinary  coui-se  of  business.    Xo  do- 
tluctions  from  assessments  are  allowed  on  account  ui" 
indebtedness.    It  is  the  duty  of  the  aaseBBor  to  re- 
quire each  taxpayer,  under  a  penalty  of  (60,  to  ftii^ 
nish  a  sworn  list  of  hia  property,  but  such  list  is  not 
binding  upon  the  assessor,  but  is  merely  to  aid  hun  in 
arriving  at  the  iteew  and  true  vakie  of  the  property  to 
be  assessed. 

Tax  maps  are  provided  and  in  use  by  all  assessors. 
The  form  of  assesnentroD  is  not  fixed  by  Statute,  but  k  made  by 

the  bosrd  of  state  tax  commissioners. 

Shares  of  stock  in  national  banks  located  in  the  state  are  assessed 
to  the  individual  shareholders  at  the  place  where  the  bank  is 
located.  The  ehaiesefcapitsi  slock  of  national  banks  not  located 
in  this  stote,  beU  ia  tUs  slhte  wm  not  assessed  or  taxed. 


TAXATION  AND  REVENUE  SYMiai&— OREGON. 


of  stock  of  other  banks  and  interests  in  banking  capital, 
and  loan  asBociatioDS,  or  trust  companies  are  assessed  to 


I  MMh  inatitutions  are  located. 

;  lam  aioclE  is  iiwwnnii  in  the  home  county,  which  means 
county  wlMrate  fta  Wm  iHaiSk  is  located  at  1  o'dock  a.  ra. 
il.  fh9  tax  collected  is  qifKvtioiMd  to  tiMCooiitinjiii^ 
such  lv«  alielc  it  fartumi  ill  puportiaii  to  tlw  tiBM  qw^ 

ooimty. 

'Ite  owiiw  w  Mtar  irf  alodi.  IB  any  iMsnporatod  CQ^^ 
Mtaxedoiiilicifilal.aloel[.Asllwiitelsani  as^  an  iadividnlfcr 

L  slock. 

prapotty  phciged  is  daiaad  to  be  the  property  of  tlie 

linpSMSMM. 

Iward  of  state  tax  commissioners  (created  in  1909)  has 
pMml  nperviaory  powos  over  the  system  of  taxation  and  coliec- 

ffiiilidiMI  to  its  sapervisory  dudes  the  commission  is  required 
•o  make  an  ammal  aasonsment  of  the  property  having  a  situs  in 
ttiB  state,  of  all  laihroad  companiee,  sleeping  car  companies,  union 
■Min  aai  dopot  cDoqpames,  fliocllie  aad  SIMM 
•express  companies,  telegraph  companies,  telephone  companies, 
mfrigerator  car  companies,  oil  and  tank  line  companies,  and  of  such 
■lar,  gi%  and  dsdiic  cotapanies  as  may  be 
I  as  one  system,  partly  within  and  partly  without  tlM 
>  so  doing  business  in  mate  than  4Hie  county  in  the  stata. 
-  BO  asseswd  shall  inclwto  all  rii^tsol  way,nMdbed, 
■mIb,  wagoDB,  hones^  office  tandturoy  tda- 
B,  and  transraiseion  poles,  wires,  conduits,  switch- 
appliances,  and  appurtenances  and  all  other 
of  a  Wk»  vt  diliBvmfc  kind  nsod  in  Urn  canying  on  of 
(rf  said  corpomtaoB,  and  owned,  leased,  or  t^sfated 
bf  Ikem,  and  all  other  real  and  penooal  pitqperty  and  all  frandOies 
sndqiedal  franchises,  but  shall  not  indude  or  subject  to  assmment 
ior  by  tho  i  iiinmininn  audi  i«al  sslate  as  is  not  actually 

nsed  in  the  exercise  of  corporate  franchise  or  in  op>eratlon  of  corpo- 
rate bnsiiiesa,  nor  to  car  and  machine  shops,  grain  elevatfos,  grain 
wbiiiiiImhibwl  iigltii  bridpe  aawsi  the  boundary  livcn^  ^1^II»> 
HMtle  cnfl  of  my  coiyoiation,  nor  tO'  the  nal  and 

personal  pS^iSly  of  audi  corpoiation  devoted  to  navigation,  but 
■Bch  property  so  excepted  diaU  befiible  to  assessment  in  the  same 

!  term  property  bnviuga  situs  in  the  state,  includes  all  property 
■sal  and  personal,  of  the  caaporatjons,  owned,  leased,  used,  operated 
«r  occupied  by  them,  and  also  ancb  pniportioa  of  tiM  roflSiy  atock, 
CBBB,  and  odier  iHiff'W'"**^  property  of  a  like  or  different  kind  aa  is 
VBsd  pwtly  within  and  partly  without  the  atala,  aa  determined  by 


iceidence,  and  includes  all  personal  estate  in  his 
tad  m  guardian,  executw,  administrator,  or  trustee. 

property  of  coipoiatkwa  ia  taxed  in  the  county 
IIm  princqial  place  of  buaineaB  ia  located,  unless  otherwise 
provided  by  law.  That  of  those  engaged  in  navigation,  at  the 
home  port  ol  the  water  craft  in  whatsoever  county  located. 

JM  imii:  dnll  be  taxed  In  tfie  county  in  wbiiA  the  same  Aall 
lie. 

Public  lands  si^  or  contracted  to  be  sold  are  aasessed  to  the 
purehaser  m  of  Maidt  1  of  the  BBBCssing  year  at  the  bouf  of  I  a.  m. , 
,  iwiitatflf  the  previous  Msossing  year. 
I  yiHi\Hdpd  estate  of  any  deceased  person  may  be  assessed 
or  devisees,  and  each  heir  and  devisee  is  liable  for  the 
of  wmA  tax,  wHk  the  'i|#t  'of  coaliibutiBn  fiem  the  olber 
to  the  payor, 
capital,  and  machinery  are  taxable  in  the  county, 
1  coipontMMi  whcin  theaame  may  be,  eiliier 


whether  owned  by  a  pmam  <■  caipmttim  leaid^  in  or  owt  ^  tiNi 

state. 

Svwy  panoB,  iim,  cotpoiatian,  or  aawriatkiu  holding  real  or 
personal  propM^  ia  required  to  list  same  and  state  in  his  account 
thereof  to  the  nMBBor  the  true  cash  value  of  all  such  property,  and 
may  be  lequired  by  tfw  aaaamor  t»  -verify  anna  under  muOi. 

Personal  property  of  noBVMManli  iiMMWid  hilkiMHM  — imar 
as  that  of  resident  citizens. 

The  investments  by  banks  in  real  estate  are  deducted  from  flw 
i«gNgal»  amount  of  ita  capital  atock,  anpte  fund,  and  undivided 
profits  and  assessed  and  taxed  as  other  real  estate.  The  remainder 
constitutee  the  value  of  the  ahares  of  stock  as  a  basis  for  taxation  in 
Oie  haadBof  the  atocOolderB.  AKatof  alod(hold«8,ahowiBg  dm 
nuBdMT  of  shares  held  by  each  party  in  intflTMt,  ia  furnished  the 
assessor  annually  between  the  1st  day  of  April  and  the  15th  day 
of  May  relating  to  such  ownership  as  of  the  hour  of  1  o'clock  a.  m. 
on  the  1st  day  of  Ifaidi  peecetog. 

Such  taxes  become  a  lien  on  the  shares  and  upon  any  divideode 
earned,  and  whoi  unpaid  become  delinquent  after  the  first  Monday 
in  May  in  endi  year  and  may  be  aoM  on  executkm  in  Ae  aaae 
manner  as  other  property  is  sold  for  delinquent  taxes. 

The  assessment  is  to  be  completed  in  each  county  before  the 
third  Monday  in  Octx)ber. 

e.  Equalization. — The  board  of  state  tax  commis- 
abnero  nmmn  and  equalises  the  •sseeoMiits  ol  the 
eottn^  Mimj— ow  after  eqiudiiatkm  hy  the  ooontj 
boardB  el  egnaKialioii,  and  if  any  property  has  been 
assessed  «l  other  than  full  cash  value,  shall  change  the 
apportionment  of  property  within  that  county  aoneoo 
able,  in  a  like  proiKurtion. 

2.  Rate — 

Taxes  for  the  support  of  the  state  government  are 
apportioned  among  the  several  counties  in  the  propor- 
tion which  the  total  taxable  property  ci  eaoli  eonnty, 
aa  equalled  by  tb«  iMMad  ol  atito  tax  oommwiwiieni, 
beaw  to  the  lalal  ImbiMi  fnpmtfii  tii  th»  ewurtiiB 


3. 

The  amount  of  state  tax  apportioned  to  the  county 
is  to  be  levied  and  collected  In  the  same  manner  as  the 
county  taxes,  and  the  county  is  debtor  to  the  state  for 
this  amount.  One-half  is  to  be  paid  over  by  the  county 
treasurer  by  May  1  and  the  leouimder,  by  NoTember  1. 

Tnea  on  real  pioperty  are  due  Inm  the  day  the 
wamni  for  OoBeetion  is  issued  to  the  sheriff,  and  all 
taxes  are  due  on  or  before  the  first  Monday  of  April 
following  the  le^y,  but  if  one-half  is  paid  at  that  time 
the  remainder  need  not  be  paid  till  the  first  Monday 
in  October.  For  payment  before  March  15,  a  rebate 
ol  3  per  eent  is  allowedi  aod  for  dehnqoeDcy  a  penalty 
el  10  per  eent  is  4^ai|^,  with  interest  at  12  per  tmL 
Delinquent  taxes  on  personal  property  may  be  ec^ 
looted  by  the  sheriff  by  levy  and  sale,  and  may  be 
chained  against  real  property  of  the  owner,  in  which 
event  they  become  a  lien  upon  such  real  estate  the 
same  as  taxes  upon  real  estate. 

Six  months  after  taxes  on  reaj  property  beeorae 
delinqueni^  it  is  the  duty  ol  the  tax  eoUsetor  upon  de- 
ttaad  for  payment  ol  the  taxesi  penalty,  and  tttaristf 


TAXATION  AND  REVENUE  SYSTEMB-OBEGON. 


198 


to  issue  oertifioa*eB  of  delinquency  which  bear  interest 
fiNMU  the  date  of  issuance  until  redeemed,  at  the  rate 
of  15  per  cent,  and  have  the  same  force  and  effect  as  a 
judgment  or  execution  against  the  property. 

B.  TOLL  TAXMBi, 

Omstittttional  amendmBiit  forbids  the  loTying  of 
pofl  or  head  taxes. 

O.  TBI  nVHBITAlKaB  TAX. 

All  property  within  the  jurisdicdon  ol  the  state, 
whether  belonging  to  the  iidiabitants  thereof  or  not, 
both  tangible  and  intangible,  passing  by  will  or  by  stat- 
utes of  inheritance  of  this  or  any  other  state,  or  by 
deed,  grant,  bargain,  sale,  or  gift,  intended  to  take 
effect  in  possession  after  the  death  of  the  grantor  is 
subject  to  an  inheritance  tax. 

Property  passing  to  baMfTolevA,  ehasitabifr,  or  edu- 
tutirmft^  iwtitntione  iuBorporatod  withhi  the  state 
aud  aetnalfy  e^i«ed  in  this  stote  in  carrying  out  the 
objects  and  purposes  for  which  so  incorporated,  or  to 
be  held  m  trust  for  suoh  institutions  is  exempt  from 
this  tax. 

When  such  inheritance  passes  to  parents,  grandparents,  husband, 
wife,  child,  brother,  sister,  wife  or  widow  of  a  wn,  or  the  husband 
of  a  daughter,  or  any  child  or  children  adopted  as  such  or  in  the 
acknowledged  relation  of  child  or  decedent  or  to  any  lineal  descend- 
ant bom  in  lawful  wedlock,  in  every  such  rase  the  tnz  Ml  be  at 
temleof  1  percentontbeappraiaed  value  thereof.  Estates  valued 
at  leas  than  $10,000  pasrfng  to  beneficiaries  of  this  class  are  exempt, 
and  the  tax  is  levied  only  on  the  excess  of  $5,000  received  by  eadi. 

If  to  an  imde,  aimt,  niece,  nephew,  or  any  lineal  descendant  of 
the  same,  at  the  rate  of  2  ptr  cent  of  the  value  thereof.  Estates 
valued  at  less  than  $5,000  passing  to  beneficiaries  of  this  cUes  are 
exempt,  and  the  tax  is  levied  only  on  the  excess  of  |B,«»  lecelved 
by  each. 

In  all  other  cases  the  tax  shaU  be  at  the  rate  of  3  per  cent  on  the 
appraised  value  thereof  received  by  each  person,  body  poUtic,  or 
corporation  on  the  i»b«>te  ol  all  anwonts  received  not  exceeding 
$10000;  over  $10,000  and  not  exceeding  $20,000,  4  per  cent;  over 
|2o!o0o'and  not  exceeding  $50,000,  5  per  cent;  on  the  whole  of  all 
amounts  received  over  $50,000,  6  per  cent.  Brtntee  vahwd  ^  less 
tihan  IBOO  passing  to  benaficiaries  of  this  class  are  exempt,  and  the 
is  levied  only  on  amounts  of  $500  or  more  received  by  each. 
The  judge  of  the  county  court  having  jurisdiction  of 
the  estate  of  any  decedent  shall  determine  the  value 
of  each  inheritance  and  apply  the  provisioiiB  <rf  Ihe  law 

in  ascertaining  the  tax  due  therecm. 
■flab  tax  is  payable  to  the  state  tieasuier  for  the  uie 

oftiiestate. 

Eveiy  tax  imposed  is  a  lien  upon  the  property 
passing  under  this  law  until  paid.  If  paid  within  8 
months  of  accrual,  a  discount  of  5  per  cent  is  allowed; 
if  not  paid  in  that  time,  interest  is  charged  ai  1h«  rate 
of  8  per  cent,  except  in  the  case  of  unsnnoidahle  delay, 
when  the  rate  »  6  per  cent  until  the  cause  of  such 
deli^  is  reanoivud. 

n.  cxmronAfioN  ^eaxis. 
Corporations  are  taxed  on  tMf  »al  eetale  and  p»- 
aonal  property  in  the  same  manner  as  indtvidnate. 


The  owner  of  stock  in  any  company  taxed  on  its 
capital  is  not  to  be  taxed  as  an  individual  for  his 

stock. 

In  addition  to  other  taxes,  txdegiaph  and  telephone  compaidiB 
pay  a  license  tax  of  2  per  cent  of  the  gross  rt<  pq.ts  derived  from 
business  done  in  the  state;  express,  sleeping  car,  refrigerator  car, 
and  oil  companies  pay  3  per  cent  of  their  gross  receipts. 

Focogn  insniance  companies  pay  a  tax  of  2  i>er  cent  on  the 
amount  of  gross  receipts  from  business  done  in  the  state  less  losses 
paid  This  tax  is  in  Ueu  ol  aU  Uxes  on  personal  property  andsharee 
of  stock  of  the  company.  Beal  property  is  t»  be  lirted,  assessed, 
and  taaed  aa  that  «f  individnals. 

B.  KIBINnSS  TAXKS,  UCmSBS,  AND  WBMB. 

Bwy  corporation  organized  under  the  laws  of  the 
state,  except  corporations  formed  for  any  educational, 
literary,  scientific,  religious,  or  charitable  purposes, 
and  every  foreign  corporation,  except  fire,  marine, 
hfe,  accident,  plate  glass,  and  steam  boUer  insurance, 
and  surety  companies,  pays  an  annual  lieenae  fee  in 
proportion  to  the  amount  of  its  authorized  capital 

stock,  as  foHows: 

CawlaL$6,000or less, $10; capital, «5,000tofl0,000,  $15;  capital. 
$10  000  to  $25,000,  $20;  capital,  $25,000  to  $50,000,  $30;  capital, 
$50'000  to  $100,000,  $50;  c-apiul,  $100,000  to  $250,000,  rO;  capUal, 
$250  000  to  |600,(N»,  $100;  capital,  $600,000  to  $1,000,000,  fU5; 
capital,  $1,000,000  to  $2,000,000,  $175;  over  $2,000,000,  $200. 

Agents  of  foreign  life  insurance  compames,  per  annum,  $100; 
license  to  each  life  inauuice  company,  per  annnm,  flOO;  licen«i 
to  ewA  fire  iiMSance  compuy.  per  annum,  $150;  li<  on.-e  to 
each  accident,  rasiialty  or  credit  insurance  company,  per  annum, 
$100-  fraternal  insurance  societies,  $25;  (the  connniBBioner  of  tn- 
smance  leoelvee  40  per  cent  of  these  licensee);  foreign  insurance 
company,  annual  statement,  $5;  insurance  s..li<itor8.  $5;  fish  can- 
neries (25  ctasses,  according  to  number  of  cases  packed),  $100  to 
$1,500;  fish  dealers  or  packera  (30  clesses,  aoooidtng  to  mute  «f 
torn  tendled),  $5  to  $2,000;  private  fish  hat<  heries,  $25  per  annum; 
dealers  in  fish  obtained  from  private  fish  hatcheries,  $2.50  per  an- 
num; aU  money  coUected  from  fish  canneries,  dealers,  and  private 
fiab  batiMee  goes  into  tbe  fish  batchery  fund. 

Cofporations  engaged  in  mininc  of  the  precious  metals  but  not 
engaged  in  transacting  any  other  business,  whose  annual  output  is 
not  in  excess  of  $1,000  in  value,  are  permitted  to  file  a  etetenent 
with  the  secretary  of  state,  and  in  Ueu  of  the  regular  annual  lirenBe 
fee  provided  by  law  for  corporations  on  the  amount  of  thetf  capital 
stock,  a  Ucense  fee  of  $10  is  charged  them.  liceneed  dupping 
mast^,  $50.  Uoenaed  mSkmf  beidiag  honse  kaaper,  $n$,  m 
Willamette  and  Columbia  Rivers. 

Registmtion  or  reregistration  of  motor  vehicles:  Electric  service 
vehicles,  $5;  motorcycks  and  motor  bicydes,  eledfic  vehicles  for 
nioawtft,  itwairi  tr*^*""i  hy<lr<)(  arbon-operate<l  vehicles 

«n  to  26  hflfsepower,  $;i;  26  to  36  horsepower,  $6;  36  to  40  horee- 
TMwer  $7.60;  in  excess  of  40  horsepower,  $10.  Nemerident 
^eri  who  have  complied  with  theptewionB  of  the  kwaef  the 
state  of  their  residence  are  exempt  for  a  30  days  sojourn  m  this 
state  but  this  exemption  does  not  apply  to  motor  vehicles  of 
nonresident  corporations  doing  businem  in  the  state  nor  to  exenqiC 
noHCsident  corporations. 
Registration  of  chaufieun.  $2,  annuaUy.  but  from  August  I  to 

December  31,  $1.  . 

Claimania  of  water  rights  for  power  development  pay  an  annual 
Ucense  fee  in  advance  based  upon  the  theoretic  al  wat;T  horsepower 
ckimed  as  determined  by  a  graduated  scale  of  10  centa  each  horse- 
power up  to  100  hon«power,  5  cenia  ^^"■^^"Tf^^'^^^X^ 
IM  w  to  1,00$  hflmepaww  and  1  cent  far  endb  and  enreiy  tfaesMiical 

wntflf  IniMj  ti  mmm  ef  1,Q0& 


TAXATION  AND  REVENUE  SYSTEMS-OREGON. 


DonMBtic  corporations:  Filing  and  recording  iftidco  of  incorpora- 
tion, when  authraized  caigiXal  stock  is  lesa  than  fS^OOO,  $10;  $5,000 
to  ilO,<IO0,  115;  $10,<N»  to  mm,  VO;  125.000  to  $50,000,  $25; 
WMNW  to  $100,000,  $35;  $100,000  to  $250,000,  $45;  $250,000  to 
|S09,000,  $60;  $500,000  to  $1,000,000,  $75;  over  $1,000,000,  $75, 
aad  $75  for  each  $1,000,000  or  fraction  thereof  in  exceis  of 

Cotpvalioiis  otganized  for  charitable,  educational,  literary,  re- 
l|gioii%  or  adentific  purposes,  $5;  filing  certificate  of  dissolution,  $5; 
iOfplMMiitoty  ittidea  of  iacwpontioii,  $5;  fonign.  corpon- 
fto  vqpon  filing  declaiatkn,  $60. 
Ollllfclte  of  depodt  by  foreign  oorpoaatioii,  KMondiiiK,  |25;  im- 
ilHlEMBl»  to  life  insurance  agent,  flO. 
•Mlt  fMlw  of  attoni^y  l»7  hwui^^ 

lliaike  of  medicine,  examination,  $10;  pharmacists,  examina- 
ttim,  H;  aaaistant  pfaarmadsia,  examination,  $5;  dentists,  examiiift- 
tioB,       fentei,  <HnnMiiMiticip,  $5;  borbera,  ngMtrntion,  $1. 

The  supaiiitoiidMit  ol  banks  collects  from  each  bank  for  oacii 
completo  ttxsmination  a  fee  regulated  by  the  capital  and  surplus. 
Banka  having  a  capital  and  surplus  of  $20,000  and  under,  $15; 
m,m  to  $50,000, 125;  $50,000  to  $75,000,  $30;  $75,000  to  $100,000, 
tlO:  $100,000  to  $250,000,  $50;  $250,00$  to  mmm*P^  tBQMOO 
to  fTSIMMM,  $100;  over  $750,000.  $125. 

W.  mm  IIMXMIB  «iJL 

VmrsTY  Revenues. 

Hib  pTOfirtj  included  and  the  methods  of  assess- 
mmi  mA  of  equalization  are  the  same  for  county 
iKiBtSoa  m  for  state. 

c  BftAtHm^-^'Tho  bovrd  of  eipialigftte  of  Hm 
eom^  t»etmii  iaArynsii  tmA  oomeeto 

tile  Miwimimt  vdl  of  tbe  comity.  Hie  comity  eoort 
is  aoAonzed  to  completa  the  equalization  as  to  mifili- 
uihed  matters  pending  before  the  board  at  the  time  of 
•dioununent,  and  also  to  ezamine  «nd  correct  the 
nril  in  general. 

tk0  "««Mai^  eeort/'  leiies  the  tax  for  county  pur- 
fmm,  together  with  the  amomit  of  state  md  sehool 
taxes  nqnM  fafy  kv  td  ha  laiMd  hi  the  ooantgr  lor 
the  year. 

3.  CoHecHon — 
The  coUectaon  for  county  taxes  is       same  as  for 

Omstitutional  amendment  forbids  the  levying  of 
poll  or  head  taxes. 

tioro  ai«  iMi  Inheritaiioe  or  qMioial  oorfKxrati^ 
ilar  tfaa  eomtiis. 

E.  BUSIKES8  TAXUi  UOBK SXS,  AND  FEES. 

Immmbm  hndcers,  quarterly,  $15.  The  county  court  requires 
■mm  htm  l  iiiipeiB  ot  billiard  tables  and  bowling  alleys,  per 


annum,  $50;  dance  houses,  per  month,  $100;  public  shows,  each 
performance,  $10  to  $500;  ferries,  per  annum,  $1  to  $100;  liquor 
liccBsei,  gMMoO,  par  miiim,  $400;  liquor  Hmbmi,  SMli  Ikpam 
only,  per  aiiiium,  $200.  Paddlar— on  foot,  $25;  oaie  hone  tod 
wagon,  $100;  two  hocMs  and  m§m,  1160;  aoy  other  cdovBgptaoa» 
$300. 

In  additioa  to  th«  license  fse  evMy  penon  bo  licensed  shall 

deposit  a  sum  of  money  equal  in  amount  to  the  license  fee,  which 
is  retained  by  the  county  treasoier  as  money  subject  to  any  claims 
that  Biay  atiw  ht  eoiiiMctim  wMh  tfa«  boriBw  done  in  11m  covaty. 
Ninety  days  after  the  expiration  of  the  license  whatever  portico 
may  be  remaining  unencumbered  is  returnable  to  the  depositor. 
Bat  this  shall  not  apply  to  licoisea  granted  by  incorporated  cities 
or  towns  which  by  chaitor  iMgrsnat  IfciaMi  «id^  fhnir  isiisir 
ipal  Uauta  for  liko  popoMt. 

IfiiJuuiKai.  Bvranmwk 

A.  OXHSBAI.  ntOFBBTr  TAXXS. 

1.  Base — 

The  property  included  and  the  assessment  and 
equalization  thereof  are  in  general  the  same  as  for 

state  and  county  taxes. 

2.  Rate—. 

The  rate  is  determined  by  the  coimcil  of  cities  and 
towns  idiioh  ktvj  mimicq>al  taxiOB  at  the  rate  pr»> 
seiibsd  by  thw  ehavtor.  It  k  tiw  duty  of  every 

inoorporated  city  authorized  to  levy  taxes,  to  notify 
the  county  clerk,  in  writing,  of  the  rate  of  the  tax  levy 
made  by  such  city,  on  or  before  the  1st  day  of  January 
in  each  year.  The  taxes  are  then  computed  by  the 
clerk  of  the  county  court. 

3.  CdOieium— 

OoOeetMm  is  the  same  as  for  eoimty  taxes. 

O  AHD  D.  INHERITANCE  AND  CORPORATION  TAXES. 

There  are  no  municipal,  inheritance,  or  special  aay 
poration  taxes. 

mmamm  taxes,  lhjemsbs,  amd  vbeb. 

The  common  council  in  cities  and  towns  has  poww 
to  license,  r^ulate,  and  control  any  lawful  biwiinowi, 

trade,  occupation,  profession,  or  calling. 

Liquor  licenses  may  not  be  granted  for  a  loM  sum  than  providod 
hf  Hkia  gf  Miji  jppi  ol,  slBto. 

School  Rbvcjnubs. 

The  irreducible  school  fund  of  the  state  is  com- 
posed of  the  proceeds  of  the  sales  of  the  sixteenth  and 
thii%««iilii  sectkma  of  eivery  towndup  m  the  state 

or  of  any  hmd  selected  in  lieu  thereof;  all  piop«^ 
accruing  to  the  state  by  escheat  or  forfeitm-e;  pro- 
ceeds of  the  sale  of  tidelands  or  sand  islands;  all  the 
proceeds  of  the  sale  of  500,000  acres  of  land  granted 
to  the  state  by  Congress  by  act  approved  September 
4, 1841,  and  eertam  other  miMelhuMons  income.  The 
interest  of  this  fmi,  nhkh  is  to  he  loaned  out,  is  to 
be  iq>portioned  among  the  comities  in  proportion  to 
the  number  of  children.  The  county  superintoidtBt 
distributes  the  county's  share  aiyy^i^  the  ufiiai 
school  districts  of  his  county. 


TAXATION  AND  REVENUE  SYSTEMS— PENNSYLVANIA. 


19$ 


Each  county  of  the  state  is  divided  into  school  dis- 
tricts. The  county  commissioners  of  the  several 
counties  are  required  to  levy,  with  other  taxes,  a  tax 
sufficient  to  raise  at  least  $7  for  each  child  in  the  county 
between  4  and  20  years  of  age.  This  school  tax  is  ap- 
portioned to  the  districts.  Thecounty  courts  are  also 
required  to  include  in  the  annual  levy  an  amount  suffir 
cient  to  maintain  a  county  hig^  school  when  one  is 
established. 

In  case  a  district  does  not  levy  a  special  tax  of  at 
least  5  mills  on  the  dollar  for  maintenance  for  the 
ensuing  year,  it  win  be  the  duty  of  the  county  court 
of  thfl  eoimtj  ia  wliieh  ssid  district  is  located  to  levy 
a  tax  xiot  to  exceed  5  mills  on  the  dollar  on  all  the 
taxable  property  in  said  district  to  provide  for  the 
difference  between  the  amount  received  from  the 
county  apportionment  fund  and  $300. 

LEGISLATION  AFFECTING  REVENUE  LAWS:  1913. 

Boaid  of  state  tax  commissioneiB  was  succeeded  by  the  state 
tax  commissicm. 

Taxes  remaining  unpaid  after  dM  1st  day  of  April  are  ■ubject  to 
a  penalty  of  1  per  cent  which  becomes  cumulative  by  an  additional 
1  per  cent  for  each  succeeding  month,  amounting  to  5  per  cent 
prior  to  8qpt«nber  1,  after  that  the  seaae  penalty  attadM  as 
formerly  when  not  paid  before  the  first  Monday  in  October. 

At  the  expiration  of  one  month  after  taxes  become  delinquent 
on  any  real  property  in  die  county,  the  sheriff  is  te<|niied  and 
eopowered  to  issue  a  certificate  of  delinquency  a^rainst  such 
property,  to  any  person  Mt  dflnnad  who  pays  the  principal  and 
interest  due  thereon. 


A  corptnation  department  and  a  conwniiwionet  of  corporations  waa 
provided  for  and  a  "Blue  Sky"  law  govOTning  investment  Qom- 
panies  was  enacted  providing  for  filiug  foes  of  $5  and  $2. 

An  annual  levy  of  -jV  of  1  mill  on  all  Uixable  property  in  ibm 
state  was  provided  for,  the  revenue  to  go  to  the  support  of  the  state 
agricnltnnd  ooUege,  this  tax  to  take  effect  after  January  1,  !«]& 

The  county  treasurer  was  made  ex  offif  io  county  tax  coUedOt. 

The  sheriff  was  authorized  to  collect  delinquent  taxes. 

The  county  courts  w&e  authoriaed  to  levy  a  tax  not  to  exceed  1 
min  foroiimty  ftuzs,  ete.,  aBdaimmtu  fortiiepiirpoMtaf  api^ 
tural  invostigations. 

Many  new  Ucenses  and  fees  were  provided  for  among  the  most 
uuportantbemgtheloDowiiig:  AMomeya^  fees  ibr  filing  application 
for  admiffiion  to  die  bar,  ro?ident  $20;  nonr(>«i(Ioiit  $30.  Foreign 
corporations,  except  insurance,  casualty,  and  surety  compuiiespay 
an  annual  license  of  $100.  Manufacturwa  and  deelen  hi  aMtot 
vehicles,  an  annual  license  of  $10;  certified  public  accountattl% 
examination  and  certitkate  fee,  $25;  certificate  without  examinn- 
tioD,  910;  annual  r^istratiou,  |1;  dentist's  examination  fee,  $25;  and 
amnial  licenae,  |i.SO;  ^imimiiwww  mmimaW  wuami  licenee,  9B; 
hunter'8licenae,re8ident,  $1;  nonresident,  $10;  alien,  $10,  andagun 
license  of  $25;  corporations  lending  money  at  a  higher  annual  rate 
than  10  per  cent,  $50;  pharmacMifB  examinatifla  fee,  HO;  annoal  n«- 
i8tEBtiaafee,9L 

The  county  courts  were  authorized  to  establish  special  road 
tricts  and  to  levy  taxes  to  construct  county  roads  therein ;  they  wem 
also  aii<3iarind  tolevy  taxoB  to  eetaUUh  and  mdattim  Imunilii  . 
tion  farms. 

The  fees  for  examination  of  banks  increased,  b^inning  January  1, 
1915,  to  from  $17.50  to  $250  for  each  examination,  graduated  into  12 
claases,  according  to  the  amount  of  capital  and  8nq)lus.  The  fees 
for  the  examination  of  tniPt  companies,  to  be  made  at  least  once  a 
year,  are  the  same  as  those  of  banks,  and  they  pay  also  $26  for  certi- 
ficato  of  authority,  and  $10  for  filing  annnel  leporti. 


PENNSYLVANIA.^ 


Pennsylvania  places  the  burden  of  tazatMm  for 
state  purposes  almost  ^dioUy  on  earpGfratioos  and 
ingannoe  compaiiMB.  Mortgages,  braids,  and  certain 

other  dasscs  of  personal  property,  however,  pay  a 
state  tax,  but  three-fourths  of  this  tax  is  returned  to 
the  counties  to  relieve  the  burden  of  local  taxation. 
Corporations  are  taxed  by  the  state,  except  on  their 
real  estate,  which  is  taxed  locally.  Local  taacatkm 
falls  principally  npcm  the  real  esti^  of  individiials, 
also  on  hones  and  cattle,  occupations,  licenses,  and 
certain  corporate  real  estate,  as  that  of  manufacturing 
companies,  but  not  that  of  railroads  and  other  quasi 
public  corporations,  which  are  exempt  from  local  tax- 
ation upon  property  essential  to  the  exercise  of  tiieir 
franchise  priYil^es. 

The  bulk  ol  the  revenue  derived  from  retail  liquor 
Ueensesfoeato  tbsM«ities,toiniBli9s»boto«i^and 


>  This  compilation  is  derived  mainly  from  the  foUowine  sources: 

Acts  of  the  general  assembly  of  Pennsylvania  under  which  revenue 
is  collected,  with  opinions  and  decisions  of  the  courts,  arranged  by 
E  B.  Hardenbergh,  auditorgeneral,  1904.   State  Printer,  1904. 

Compendium  and  Brief  History  of  Taxation  in  Pennsylvania, 
witli  Slatistica,  etc.  Arranged  by  W.  P.  Snyder,  naditer  gpamti, 
1906.   Harrisbuig,  Pa.,  State  Printer.  1906.  ^  ». 

Taxation  for  State  Purposes  in  Penns\'lvaiua,  etc.,  by  Fiank  M. 
Eastman.    Philadelphia,  Kay  &  Bro.,  1908. 

Brightly 's  Digest,  and  the  Session  Laws  to  1913. 


nifiie  k  a  state  inheritance  tax  on  ooUateral  mher- 
itanoes.  There  is  also  an  estaUished  system  of  buai^ 
ness  taxes  and  hcenscs,  and  special  state  taxes  are 
levied  on  writs,  wills,  deeds,  and  certain  emoluments 
of  public  office.  Capital  stock  of  manufacturing  coi^ 
porations  is  exempt  from  taxation. 

In  counties  and  municipalities  all  oflloes,  posts  of 
pit^t,  professitfMis,  trades,  and  ocd^atioiiB,  as  well  as 
single  freemen  following  no  calling,  are  assessed  along 
with  property,  but  there  appears  to  be  a  tendency  to 
change  these  tax(^s  into  a  uniform  poll  tax,  more  espe- 
cially for  school  purposes. 

€jiMiam'Wioaui«  vBmusKmB. 

AimCIiB  IX. 

Sbc.  1.  All  taxes  shall  be  uniform  upon  the  same  class  of  subjects, 
within  the  tenitotial  limits  of  the  anUiaritjr  levying  the  tax.  Mil 
shall  be  lened  and  cdlected  under  general  laws;  but  the  legislative 
nnnciinhTy  may,  by  general  laws,  exempt  from  taTrtinn  puUie 
property  need  for  public  purposes,  actual  places  of  leligioas  wuuh^ 
plaoee  of  hnriiA  not  used  or  held  fwpiivatB«rf90iponteprafit,aad 
institutions  of  purely  public  charity. 

Sec.  2.  All  laws  exempting  property  from  taxation,  other  ten 
the  property  abore  emunemfeed,  shaD  be  void. 

Spc.  3.  The  power  to  tax  corporations  and  corporate  property 
shall  not  be  surrendered  or  suspended  by  any  contract  or  grant  to 
which  the  state  duU  be  a  party. 


lt«  TAXATION  AND  REVENUE 


SYSTEii8--^PENN3YLYANIA. 


Sact.  M.  Auy  comity,  tonnuliii^  Khool  district,  or  other  muidh 
pality,  incuiring  any  indehtednenn,  8hall,  at  or  befwe  the  tiaw  of  bo 
piovide  for  the  collection  of  an  annual  tax  Buffidflut  to  pay 


ARTICLE  m. 

Sac.  1.  The  general  assembly  shall  not  pass  any  local  or  special 


«i  the 


(1)  Tamnda^gmA  borough  assesmn,  electe<l  for  three  y«an». 
(D  As»3lii^  not  le8»  than  800,000  nor  moie 

tiuHi  1,400,000  po|»alalio%  atipafMtei  by  iSbm  homA  of'  — iiummit 
and  reriaion  of  taxes. 
(3)  Ameaaom  in  cities  trf  the  second  class,  no  less  than  Iw  Bor 
mMmailBhtwA  hmni  lOyean,  aadnottotwinMi^ 
mmm  politiGal  parly,  deeted  Igr  tlie  city  oovacil,  ior 
die  nutter  to  be  fixed  by  oidiBMioe. 

in  cities  of  the  third  daa,  tbrae 
le  by  wards,  for  three  yean, 
i  of  revision  of  taxes  in  cities  of  the  third 
by  the  city  council,  for  three  yean, 
(i)  CSly  traamen  in  citieB  of  tiw  flni  «i 
cnHecton  of  all  city,  sdiool,  and  poor  tuaea  of  Hie  city. 

(7)  CoQectan  d  state  and  coiuity  tmim,  apfoiiled  fey  tl» 
■MMiMMii  of  the  county. 

ally  for  a  term  of  three  years. 
In  towBriiqM  of  the  first  class,  the  township  tie— loi  is  c<dloptor. 
PI  BkNvi  ef  leyiaiim  in  coaatin,  CBMpoiwd  of  the  eoanty'  com* 
This  boaid  ads  as  a  lioard  of  equalization.  In 
of  800.000  and  not  tmm  tlwn  1,400,000  population  the 
I  iMiiiiaiiiwMHi  aiqpaiH  Ham  persons  who  ctmstitate  a 

flO)  State  board  of  revenue  cOTimissioners,  composed  of  the  audi- 

and  secretary  <d  the  commonwealth. 


deeted.  Hay  are 


PBOFBKTT  TAMML 


a.  The  property  included  and  exempt. — Property 
aubjed  to  this  tax  for  state  purposes  is  limited  to  oer- 
tuiB  dlMni^  nf  iiitiMiipMt'  iumwiiilty'       vdiiGin'  for 


owIds  by  solvent  debtors,  all  articles  of  agreement,  and 
acoHinta  bearing  interest ;  all  public  loans  except  those  of  the 
state  or  ef  Ifea  United  States;  all  loans  lasoed  by  or  shares  of 
alack  In  any  "bmah,  wpomMm,  ■awdattan,  cwMpany,  or  liadted 
partnership,  Indndlas  car  trust  securities,  bonds,  or  other  evi- 
of  indebtedne«%  cneept  shares  of  stock  In  any  company 
to  tfea  alack  taK,  or  by  legidatloB  iwwtsTly  'Cx- 

fkoai  eatfltid  aloek  tax;  an  mmcya  loaned  or  invested 
the  state;  all  other  mon^red  capital  In  the  bands  of 
IndiTidaal  dtisois  of  tbe  state;  and  all  annuities  yielding 
POO^  «xe^  tkoae  granled  by  tbe  United  Stateaw 
notes  and  notes  discounted  or  negotiated  by  any  bank- 
iMtitntion,  building  and  loan  associations,  fire  companies, 
■%  rdlef  asaodatlona,  aserel  and  beneflelal  80ciatlc%  labor 
and  labor  waixm  relief  associations^  and  all  beneficial 
organizations  paying  sick  or  death  benefits  from  funds  received 
from  voluntary  contributions  or  assessments  upon  members  of 


horses,  mules,  and  cattle  are  exempt. 

Under  "  vehicles "  are  included  all  stages,  omnibuses,  hacks, 
caba,  and  otbar  T^ldaa  aacd  fM^  tnoMparttas  paaMoptn  ftar 
Ufcv  amvt  Maaaa  and  itnai  iMMnraiMr  falhvay  eam 


h.  A9ie8sinent. — In  counties  ccniUiiiing  800,000  and 
nol  mcHra  tban  1,400,000  inhabitants,  as  shown  by  the 
last  preceding  Federal  census,  all  assessments  and  val- 
uations of  property,  both  real  and  personal,  taxable 
for  state  and  county  purposes,  including  occupations, 
an  made  by  the  board  of  iiwijiiiiiiiiit  and  revision  of 
taxes  whitdtk  t^^points  sdliordiwata  inwnnrs,  oM  for 
each  dflsignated  district  in  each  coonly. 

of  less  than  800,000  inhabitants  the 
assessment  is  made  by  the  local  assessors  of  the  several 
townships,  boroughs,  and  cities  of  the  respective  coun- 
ties. Sworn  lists  are  to  be  made  by  the  taxpayers  of 
the  diifanent  rlsif  ol  pensnal  property  subject  to  the 
stale  tasc.  I^ahe  tetnmi  0»  pmUbMb  hf  a  tbe  ol 
$S00  and  imprisonment  not  exceeding  seven  years, 
while  60  per  cent  is  added  for  refusal  to  make  return. 
The  recorder  of  deeds  and  mortgages  is  to  keep  a  daily 
record  of  every  mortgage  or  agreement  given  to  secure 
the  payment  of  money  and  file  the  same  with  the  board 
of  fvrisieiloltansXooantyooinmisBioners).  The  pro* 
tbonotary  or  devk  of  tite  ooort  of  pleas  in 

each  counlgr  is  to  keep  records  of  judgments,  bills, 
bonds,  etc.,  entered  in  his  office,  and  file  the  same  with 
the  board  of  revision.  Mortgages  and  judgments  held 
by  nonresidents  are  to  be  certified  to  the  proper 
county.  Statements  of  tliese  securities  are  in  turn  to 
be  fnnisiMd  Ae  siswimi  ii  and  oiHnpared  with  retnms. 

XJnnatnraliaed  lQteign4Miim  residciits  haying  re- 
sided one  whole  year  within  the  state  are  subject  to 
tantitm  in  the  same  manner  as  citizens  of  the  state, 
except  that  they  are  not  taxable  for  any  poll  tax 
the  payment  of  which  is  a  prerequisite  to  the  privilege 
of  voting. 


Bailroads  and  otber  transportation  and  transmisaloo 
paaleo  are  aaMaaad  for  elate  paipoasa  oBif  an  aodi  invpatti 

as  Is  not  essential  to  operation  or  the  exercise  of  their  fnm- 
chlse.  They  are  exempt  from  all  local  taxation  on  such 
property  as  is  essential  to  operation,  such  as  railroad  tracks, 
roiHac  stock,  statloos,  Uiegnjit  lines,  etc,  except  raHnad 
property  In  Philadelphia  and  Pittsbmi^  The  tax  on  capital 
stock  exenq>ts  them  from  taxes  on  penooal  ■ecuritlea.  Ttans- 
portafSoB  eompaniea  are  time  taxed  under  the  general  corpora- 
tion taxation  and  i>ay  little  in  the  way  of  state  or  local  taxes 
on  property.  They  are  taxed  principally  on  capital  stock,  gross 
receipts,  and  domestic-held  bonds,  and  by  the  bonus  on  charters. 

c.  Equalization. — The  board  of  revision  corrects 
and  equalizes  the  assessments  made  by  each  assessor 
in  the  coimty  upon  mortgages,  credits,  stodo,  loans, 
investments,  ete^  as  well  as  otiier  property  taiaUe  lor 

county  purposes. 

The  board  of  revenue  commissioners  equalizes  the 
assessments  of  taxes  for  the  use  of  the  state  among  the 
several  cities  and  counties  in  proportion  to  actual 
value,  and  any  county  considering  itself  aggrieved  by 


TAXATION  AND  REVENUE  SYSTEMS— PENNSYLVANIA. 


197 


ineraaae  in  valnaUon  of  personal  property  liable  to 
state  lax  and  the  quota  of  tax  due  may  appeal  to  the 
court  of  cqmmQa  fiein  of  Baophin  County. 

2.  Rate— 

The  rate  of  the  personal  property  tax  for  state  pur- 
poses is  4  mills  on  the  dollar. 

3.  Collect  io  n — 

Collection  is  to  be  made  by  the  collectors  of  the 
several  counties  and  citiea.  Coonties  are  responsible 
for  collection,  and  settlement  is  to  be  completed  with 
the  state  treasurer  by  the  second  Monday  of  Novem- 
ber, or  in  default  thereof  10  per  cent  penalty  is  added 
to  taxes  remaining  unpaid.  The  city  and  county 
treasurers  are  permitted  to  retain  their  commissions 
for  collection.  Three-fourths  of  the  net  amount  of 
tax  is  to  be  retomed  hgr  ihe  state  treasurer  to  the 
coonties  for  their  own  use  in  payment  of  espenses 
inenrred  in  asseasmeot  and  oollection. 

B.  FOUi  TAXES. 

Hmvo  is  no  alito  pen  tax. 

C.  THE  INHERITANCE  TAX. 

All  estates  of  every  kind  whatsoever,  situated  within 
this  state,  whether  the  person  or  persons  dying  seized 
thereof  be  domiciled  within  or  without  the  state,  and 
all  estates  situated  in  another  state,  territory,  or  coon- 
try,  when  the  prason  at  persons  dying  seized  thereof 
sludl  have  their  domicile  within  this  state,  passing 
either  by  will  or  under  the  intestate  laws  of  the 
state  or  transferred  by  deed,  grant,  bargain,  or 
sale  made  or  intended  to  take  effect  in  possession  or 
enjoyment  after  the  death  of  the  grantor  or  bargainer 
to  any  persm  or  persons  or  to  bodies  oorpwato  or 
pditie  in  tmst  or  o^srwise)  other  tfian  to  or  for  tiie 
use  of  fathor,  mother,  husband,  wife,  children  and 
lineal  descendants  bom  in  lawful  wedlock,  children  of 
a  former  husband  or  wife,  or  the  wife  or  widow  of  the 
son  of  the  decedent,  is  subject  to  a  tax  of  5  per  cent 
of  the  clear  value  of  such  estate. 

This  tax  is  for  the  use  of  the  state.  If  the  tax  shall 
be  paid  within  three  m<mths  after  the  death  of  the 
decedent,  a  diaooont  of  5  per  cent  is  allowed;  and  if 
the  said  tax  is  not  paid  at  the  end  of  one  year  from  the 
death  of  the  decendent,  interest  shall  then  be  charged 
at  the  rate  of  12  per  cent  per  annum  from  the  end  of 
such  year  until  paid. 

No  estate  which  may  be  valued  at  a  less  sum  than 
abaU  be  sobject  to  this  tax. 

D,  OWrOSATlOM  TJJOK. 

CSotpflfttloiia  are  subject  to  both  state  and  local 
taxation. 

The  local  taxation  of  a  corporation  is  like  that  of  an 
individual  and  includes  taxes  on  tapgible  property. 


Public  SOTvice  companies,  however,  are  exempt,  not  by 
stetnte,  but  by  judicial  decision,  from  local  taxation 
on  property  used  in  their  business,  except  that  by 
statute  the  real  estate  of  nuh-ouds  is  subject  to  local 
taxation  in  Philadelphia  and  Pittsburgh.  Public 
service  companies  inclnde  railroad,  canal,  and  tele- 
graph companies,  natural  and  artificial  gas  ccMnpa- 
nies,  electric  light  companies,  street  railway  compa- 
nies, ete.  (Eastman,  Private  Corporations  in  Pa., 
3655.) 

Manufacturing  companies,  exrept  those  uianufacturinK 
spirits  or  malt  liquors,  are  exempted  from  state  taxation  on 
property  actnally  and  exclnrfvely  es^iloFsd  in  canrliia  m 
manufactaring  within  the  stale.  Iiut  every  niannfaoturinff 
corporation,  limited  partnership,  or  joint-stock  association 
shall  pay  Uie  state  tax  of  5  mills  upon  snob  proportion  of  Itoi 
capita!  atock  as  BMy  be  Inveated  in  any  property  or  businesa 
not  strictly  incident  or  appurtenant  to  its  manufacturing 
business,  in  addition  to  tbe  local  taxes  assessed  upo!i  its  prop- 
erty in  the  dfatrleta  wiMre  kwated. 

Aside  from  the  bonus  on  charters,  paid  once  only  at 
the  time  of  beginning  bosinesB  or  increasing  stock,  all 
pobllc  service  cwporations,  and  a  niunber  of  others, 

pay  in  general  three  taxes  to  the  stete:  (a)  On  capi- 
tal stock,  r>  mills:  (h)  on  the  interest  paid  on  loans,  4 
mills;  (c)  on  the  gross  receipts,  8  mills. 

I-'oreign  railway  corporations  pay  a  bonus  ti>  the  state  in  Ilett 
of  local  taxation  for  tbe  privilege  of  piissiug  through  certain 
cooatles.  wtilcb  BMmqra  an  later  apporttaaad  to  the  ooantlea. 
Paynieiit  of  this  boms  Is  a  eondtUou  precedent  to  tbe  grantlas 
of  tlie  diarter. 

Bonma  on  dkorlers.— Bxc^t  boiMlng  anit  loam  aamelatioMi 
and  corporations  of  the  first  class,  every  domestic  corporation  is 
required  to  pjiy  to  the  state  treasurer  at  the  time  of  besiuniug 
busdneaa  or  increasing  stock,  for  the  privileges  conferred  in 
its  diarter,  a  boaas  of  oae4iiM  of  1  per  ceat  opoa  tbe  aailMN> 
ized  amooBt  of  its  capital  ato(^  and  tlw  dmxtm  la  fliiflelted  for 
nonpayment  of  soch  bonna 

Foreign  corporations,  except  insurance  cow^nleiv  are  sub- 
ject to  the  aame  conditions  and  bomM  npoa  tbtta  capital  ent' 
ployed  wholly  within  the  state. 

Tarn  on  capital  stock. — Tbe  ordinary  tax  imposed  by  the 
state  npon  corporations  is  ^t  upon  capital  atock.  Araiiy 
corporation,  joint-stock  association,  or  company  having  capital 
stock,  and  every  foreign  corporation,  except  banks,  savings 
institutions,  and  foreign  insurance  companies,  are  required 
to  pay  an  annul  tax  of  5  mills  on  eacb  dollar  of  capital 
slock  except  as  noteil  in  the  paragraplis  which  follow.  The 
assessment  is  made  on  tbe  basis  of  re^iorts  which  give  un 
estimate  of  the  Talne,  which  is  to  be  not  leaa  tbMn  tb»  airesaca 
I)rice  for  which  the  stock  was  aold  and  not  leaa  tban  tbe  value 
Indicated  by  the  net  earninps.  The  auditor  peneral  and  the 
state  treasurer  may  revise  this  valuation.  Tbe  corporations 
are  ant  requited  to  pay  any  ftnther  tax  upon  uMWtsaflea, 
iMNids,  and  other  securities  owneil  by  them  and  in  which  tlie 
tdiole  body  of  stockholders  or  members,  as  such,  have  the 
entire  equitable  interest  in  remainder;  any  otiier  manner  of 
owning  or  holding  sodi  oacariltea  wiU  aobject  same  to  taxation, 
but  tbe  value  of  real  estate  taxed  locally  is  not  to  be  de(lu<'t«vl. 
The  tax  on  capital  stock  does  not  apply  to  tliat  of  manufac- 
turing eompaniea  need  in  ftm  state  and  wbidi  la  Invefllad 
purely  in  the  manufacturing  plant  and  business,  except  com- 
I  paniea  brewing  and  dlatilUng  splints  and  malt  Uqnora  and 


lis  tAXATION  AND  REVENUE 


SYSTEMS— PENNSYLVANIA. 


as  ez«x:lse  flto  figlit  of  eminent  domain.  Foreign  cor- 
are  taxed  only  on  the  portion  of  capital  stock  em- 
ta  tlie  stat«k  and  tiie  same  is  tme  of  domestic  corpora- 
WltmBt  eapllal  cnqiliqred  In  buatness  outside  tbe  state 
is  deducted.  Tbe  tax  on  capital  stock  is  thus  a  tax  on  the 
eom^mmr'a  property  and  assets,  together  with  the  franchises, 
pIvlMflik  food  win.  and  eamiiiK  capftcity.  Oerporatkms  and 
Ibnited  paitnershlpa,  foreign  or  dmnestic,  wUch  have  no  caid- 
Inl  stock  or  which  do  not  pay  a  tax  on  capital  stock  are  re- 
paired to  pay  a  tax  of  3  per  cent  upon  their  annual  net  eain- 
lllii  or 'ttM9oai»ia'''nidltl<« 'to  tazes' on  personal  ms 
Itoti  not  apply  to  mannfactiiring  companies. 

Hie  tax  on  fire  and  marine  insurance  companies  is  at  the 
rate  of  3  miUs  on  eadi  doHar  of  aetoal  ralne  of  tlie  whole 

Tm*  on  bank  Mtock. — Every  bank  or  savings  institution  hav- 
1^  capital  stodi,  whether  incorporated  under  the  laws  of  the 
«r  off  tlie  United  States,  makes  to  tbe  auditor  cenerol  • 
eadi  year  setting  forth  the  full  number  of  shares  sul)- 
acttbed  for  or  issued  and  the  actual  value  thereof,  which  is 
taken  to  Iw  equal  to  the  amount  paid  in  <»i  the  capital  titotk 
gtm  Wm  lafiiins  and  vndlTlded  pralla.  lit  t«i  Is  ■■n—nil 
•8  to  the  stockholders,  but  is  paid  by  the  banks,  which  have 
a  li«i  on  the  stock  and  on  the  dividends  to  secure  reimburse- 
ML  fftn  iMsks  Have  tue  optton  off  pnylBg  «t  Ite  Mi»  Of  4 
itf  Un  OB  Hw  dollar  of  the  actual  TahMv  as  alwire  daflnod,  or  at 
il»  rate  of  10  mills  on  the  dollar  of  the  par  value  of  the  stock. 

10-mill  tax,  or  the  4-miU  tax  if  paid  b^ore  March  1,  is  in 
Hm.  tf     loe^  taaratfteB^  «seqpt  tnzes  on  tmH  eatate, 
*    Trust  comi«nies  are  taswd  at  the  rata  of  S  per  eant  «n  fhe 
actoal  value  of  the  sto<^ 
Boildiiv  and  loan  aaaodatlOBa  ehaitwed  1»y  Hw  ata^  of 
rlvania  are  not  sohject  to  the  provisions  eoaMnilng 
of  capital  stock  as  herein  enumerated. 
Ail  "full  paid,  prepaid,  or  fully  matured"  stock  in  any 
■IliliV  and  loan  aasBclatian  opon  wliidi  eaib  dlvidMids  are 
is  required  to  pay  a  state  tax  equal  to  that  on  mon^s 
at  interest  lir  tlie  tax  laws  of  the  state,  via,  4  mills  on  the 
«oliar.   8neh  tax  is  to  he  dadoeted  fMn  tlie  casii  dlTtdend 
«r  inicrast  and  paid  to  tha  twasiirer  off  tlw  state. 
.    Distilling  companies  are  subject  to  a  state  tax  of  10  mills 
npon  each  dollar  of  the  actoal  value  of  the  whole  capital 
alocft.  Urn  avdilor  ^iBmral  a—wmin-  tke  faloe  iqpsn  rqwrta 
t9  tfte  corporatloB. 

Tas  OH  receipta.^mwmf  laBioad,  idpe  line,  conduit,  steam- 
boat, canal  slack  water  tnowportatlon,  streK  car,  telephone, 
liililiaiii.  dpraaa,  slactrlc  ^it,.  and  «av  tmmv  Is  required 
ia  piy  a  tax  of  8  mills  on  the  dollar  of  gross  receipts  from 
bosInesB  in  the  state.  The  tax  is  to  be  paid  saniannually 
upon  the  test  days  off  Jaaoaiy  and  Jniy.  Itea  ia  a  penalty- 
of  10  per  cent  for  nei^ect  to  make  return  and  pay  the  tax. 

Private  bankers  or  brokers  pay  1  per  cent  on  gross  earnings, 
ttivings  institutions  and  corporations  not  subject  to  a  tax  <m 
tMr  capital  stock  or  gross  pvc^osM  are  aidiiset  to  a  tax  of 
3  per  cent  on  their  net  earnings  or  income. 

Domestic  insurance  companies  pay  a  tax  of  8  mills  upon 
tbe  gross  premiums  and  assennaents  received  from  business 
witMn  tbe  state,  exe^  compaaiea  didag  business 
tual  plan  without  capital  stock  or  reserve.  The 
are  to  make  smiannoal  reports  and  pay  the  taxes 
an  fbe  last  days  of  lannaty  and  My. 

Vnreign  insurance  companies  pay  an  annual  tax  of  2  per 
cent  on  gross  premiums  received  from  business  in  the  stata 

Tms  on  corpormte  loa»«.— Tbe  treasarer  of  evaiy  corpora- 
Han  la  to  deduct  fnm  Interest  payabia  on  aair  aerlp,  bond, 
or  other  indebte^lncss  of  the  corporation  due  to  residents  of 
runuiylvania  a  state  tax  of  4  mills  on  tlie  dollar  of  such  debts. 


This  tax  is  laid  on  the  bonds  of  all  corporations,  public 
or  private,  excepting  banks,  savings  institutions,  and  foreign 
insurance  companies,  and  tndndtag  corartlee  and  dtlea 

The  tax  Is  not  on  the  corporation  or  its  property,  but  on 
the  individual  citizen  of  the  state  who  holds  the  bonds.  The 
corporation  is  chargeable  only  as  collector.  The  tax  was 
formerly  laid  on  aB  bondfeoMera,  foreign  and  domeetlc,  but 
was  held  unconstitutional  as  to  foreign  bondbdidata  to  tbe 
case  of  state  tax  on  foreign-held  bonds. 


Tbe  following  burineas  tu»  nnd  UoenieB  wtt  sn- 

Dealers  and  vendors. — Retail  dealers  and  vendors,  |2  and 
also  1  mill  additional  of  the  whole  volume,  gross,  of  busi- 
ness transacted  annually;  wholesale  dealers  and  vendors,  $3 
and  }  BdU  addltkaal  m  gross  biwiwasi;  dsafcn  and  Tendon 
at  exchangee  and  boaida  of  tnid%  M  wMa  an  mA  9lfiM 
gross  sales. 

Brokers'  annual  Ilcenae  fees— aD  stock,  eichanga,  bin,  real 

tmatn,  ^i^^g^^i^gg^  bcekers  are  required  to  take  out  an 
annual  license  before  they  engage  in  business.  For  such  license 
they  pay,  if  a  resident  of  Philadelphia  Ck>unty,  $100 ;  AUegheny 
Oonnty,  ISO;  any  otter  eonaty,  |SBl  In  addition  to  thesa 
license  fees  license  taxaa  are  eoUected  annually,  as  follows: 
All  brokers,  factors,  real  estate  agents,  and  pawnbrokers  pay 
an  annual  license  tax  when  gross  annual  receipts  are  less  than 
won,  HO;  ItMMX)  to  flOgOOO^  92B;  $10,000  to  $20,000,  |60; 
$20,000  and  over,  $100.  Insurance  brokers,  $10  if  issued  to  an 
iiidividual,  $25  to  a  company.  Licoise  as  excess  insurance 
bvofeer,  $SM;  tor  Heense  aa  i«ent  tor  any  coaapaagr  not  toeor* 
l)orated  under  the  laws  of  the  state.  $2. 

Auctioneers  pay  A  cent  of  the  gross  amount  of  annual 
business  except  to  tta  dty  d  Philadelphia,  where  the  annual 
Ucenee  fte  la  ISOO. 

Shooting  galleries,  billiards,  bowling  alleys,  etc.,  $20  for  the 
first  table  or  alley  and  $10  for  each  additional  table  or 
alley,  and  $2B  for  seaaon  at  aoMMr  reeorts,  ooraclng  all 
tables,  alleys,  etc..  In  use  on  the  premises.  Manufacturers 
an<l  importers  on  sale  of  commercial  fertilizers — 100  tona 
or  less,  $15  for  each  brand;  100  to  600  tons.  $20  for  eadl 
brand;  WO  tena  ar  msn^  $W  fsr  aadi  brand  sold  witUa  tbm 

state  during  the  preceding  year;  where  none  ba 
within  the  state,  $16  for  each  distinct  brand. 

Wholesale  liquor  daaleia  dtlee,  tint  and  second 
$1,000;  cities,  tUrd  dSSS,  $B00;  borough,  $250; 
$12r>.  Rectifiers,  compounders,  storekeepers,  and  agents — 
cities,  first  and  second  classes,  $1,000;  cities,  third  class,  $500; 
bofougbs,  $800;  tonvMlrip%  fMOi  Liesaasa  are  caOeeM  bf 
the  county  treaanar  and  yali  over  to  the  state,  as  follows: 
Retail  liquor  deelera  (for  slate  in  addition  to  local  licenses) — 
cities,  first  and  second  classes,  $100;  otiier  cities,  $60;  bor> 
oi«te  $60;  townsbips,  $2B.  IMstillers— production  less  than 
SO  barrels.  $100;  .".O  to  100  barrels,  $200;  100  to  200  barrels, 
$250  ;  200  to  300  barrels,  $300  ;  300  to  400  barrels,  $400; 
400  to  fiOO  banrala.  $800;  800  to  8.000  barrel^  $MN»:  8,000 
to  5.000  barrels,  $1,250;  6,000  to  10,000  barrels,  $1,500;  10.000  to 
20.000  barrels,  $1,750;  over  20,000  barrels,  $2,000;  all  new 
distilleries  and  breweries,  first  year,  $1,000.  Bottlers  cities, 
flfst  and  second  daeeea,  $800;  cities,  tblrd  tUtm,  $800; 
boroughs,  $250;  townships,  $125.  Brewers'  license  to  sell 
to  licensed  dealers  only,  $1,000;  and  the  following  wholesale 
Hcenses:  Production.  leas  ften  1^  batrela,  $180;  1.00O  to 
2.000  barrels.  $300  ;  2,000  to  ayOOO  barrels.  .$400;  3,000  to 
n.OOO  barrels.  $.-rf)0;  .^OOO  to  10.000  barrels.  $750;  10.000  to 
20,000  barrels,  $1,000  ;  20.000  to  30j000  barrels,  $1,250;  80,000 


TAXATION  AN1>  RBVBNyE 


SYSfiaaiS— PENNSYLVANIA. 


m 


40,000  barrels.  $1,500  ;  40.000  to  50.000  barrels.  $1,750  ;  50.000 
to  60,000  barms,  $2,000;  00^  to  70,000  barrels,  $2,250; 
70.000  to  80.000  barrels.  $2,500  ;  80,000  to  90,000  barrels,  $2.k.O  ; 
90  000  to  100.000  barrels,  $3,000;  100,000  to  150,000  barrels, 
$4  000-  150,000  to  200,000  barrels,  $4,500  ;  200,000  to  800^ 
baWels,  $JMI0O;  over  SOOyOOO  barrels.  $«X)00.  Manufacturers, 
dealers,  and  usors  of  oleomargarine  and  renovated  butter- 
manufacturers.  $1,000;  wholesale  dealers,  $500;  retail  dealers, 
$100;  restaurant  keeiiers  and  hotel  proprietors,  $80;  board- 
tog  house  keepers,  $10.    Hawkers  and  peddlers— retail  petl- 
dlers,  on  foot.  -TS;  with  one  horse  and  wagon.  $16;  with  two 
horses  and  wagon.  $25;  wholesale  peddlers,  with  one  horse  and 
wagon,  $40;  wltb  two  horses  and  wagon,  $sa  Retail  licenses 
authorize  to  do  business  within  the  county  where  issued; 
wholesale  Uoensss  authorize  to  do  business  in  any  part  of 
the  sute. 

StsBlona  and  Jacks,  registration  and  licensing  tha  asae, 
$3,  and  $1  for  renewal  of  license,  payable  to  the  state. 

By  secretary  of  the  commonwealth.— FUing  papers  creating 
corporation,  $30;  mng  Increase  or  deeresse,  capital  stock.  $35. 
Willi  waiver  of  notice;  without  waiver  of  notice,  $30;  filing 
articles  of  association,  railroads.  $82;  filing  agreements  of 
merger  and  consolidaUon.  $65;  amendmenta  to  dmrter,  $80; 
Instrument  tocorporating  bank,  per  $WWO  capital,  10  cents; 
Instrument  incorporating  companies,  $25;  prothonotary  writ 
of  error  or  appeal  entered  by  the  supreme  court,  to  be  paid 
•  by  the  losing  party.  $3.50;  original  writs  to  common  pleas,  60 
eOits;  transcript  of  Judgment  of  Justice  of  peace,  28  cents. 

By 'insurance  commissioner.— For  valuation  of  life  policies 
not  exceeding  1  cent  for  each  $1,000  of  insurance  valued: 
fbr  flltoff  copy  of  charter,  $26;  tot  flUng  annual  or  other  state^ 
imaiH^  |aO;  for  license  to  company  or  cwtified  copy.  $2;  for 
each  copy  of  any  paper  filed,  20  cents  per  foUo  and  $1  for  cer- 
tificate ;  for  any  other  certiUcate,  $2. 

By  register  of  winar-PMbato  off  wito  or  leWsea  Off  adiBl^ 

tration,  50  cents. 

By  recorder  of  deeds. — Recording  deeds  and  mortgages,  60 
cents;  oomndaHena  off  inferior  oBoera  of  cities  and  counties, 
daika  eff  «enKt»  bsaMb  eOeera,  nolsries,  ree(»ders,  etc,  $10. 

T,  TBS  m  com  TAX. 

There  is  no  income  tax  in  Pennsylvani*. 

County  Revenues. 

A.  CHOOaUL  riiOFEBTY  TAXIS. 

1.  Base — 

a.  The  property  induded  and  «Wfnp«.— Property 
subject  to  and  exempt  feom  taxation  for  oomity  pnr- 
poeesistBfidlom: 

<1)  Bcal  eatate,  todndtog  an  tenses,  lands,  loto  of  ground 
aff  all  descriptions,  furnaces,  forges,  bloomeries,  distilleries, 
ingarhouses.  malthouses,  breweries,  tanyards,  and  ferries. 

(2)  The  following  personal  property,  vis:  All  lioraes,  mares, 
gddten  *»A  eataa  above  tbe  age  of  4  years.  Mortgages, 
Judgments,  and  articles  of  agreement  given  by  corporations 
for  the  sale  of  real  estate  are  taxable. 

(8)  In  addition  to  poMle  property.  <^rAea,  cemeteriea  not 
vied  for  private  or  corporate  profit,  hospitals,  colleges,  and 
Inatitotions  of  learning,  benevolence,  or  charity,  public  Ubra- 
rles,  and  endowments  thereof  and  property  used  for  poiille 
maseans  and  art  gaUerles  are  enn^  Induding.  however, 
only  the  land  necessary  for  the  convenient  use  of  the  building 
or  buildings  erected  or  hereafter  to  be  erected  thereon,  occu- 
pied, and  used  for  the  purposes  above  described;  and  provld- 
««  aiw  Ifest  att  vnp«(tr»  fcet  aaA  fannnal,  in  a«tiia  «»  and 


occupation  for  tbm  pnrpoaea  afoneald  sbaU  be  subject  to  taxa- 
tion, unless  the  person  or  i>ersons,  associations  or  corporations 
so  using  and  occupying  the  same  shall  be  seiaed  of  the  legal 
or  equitable  titte  to  the  realty  and  poeeeesor  of  tbe  penwnal 
IMPoperly  absolutely. 

Mortgages,  judsments.  and  moneys  owing  upon  arnaes  of 
agreement  for  the  sale  of  real  estate,  except  those  of  cor- 
porattons.  are  exempt  tnm  aU  taxation  except  for  slate 
pnrposea.  . 

6.  Assessment— The  county  assessment  is  made 
triennially  by  the  assessors  of  the  respective  town- 
ships, wards,  and  districts.  The  assessment  is  to  be 
made  between  the  second  Monday  of  September  and 
the  31st  day  of  December,  and  refefs  to  the  second 
Moodmy  in  September. 

Hie  reasBeesment  of  property  between  the  penods 
of  the  triennial  assessments  is  required  to  be  completed 
and  the  return  thereof  made  to  the  conunissioners  not 
later  than  00  days  from  the  date  of  the  issuing  of  the 
precepts  to  the  assessors,  which  are  issued  on  or  before 
the  second  Monday  of  September.  Property  is  to  bo 
assessed  at  its  actual  value,  hdag  the  price  for  whiA 
it  would  sdL  The  list  is  made  by  the  assessors,  n&d 
no  statement  of  Taluation  is  required  of  (he  taxpayer. 
Timberiands  are  assessed  separately  from  cleared 
lands.  No  reduction  from  the  value  of  real  estate  is 
made  for  any  ground  rent,  dower,  or  mortgage. 

In  ooontifls  of  800/)00  to  1,400,000  population,  as 
shown  by  last  Federal  censos,  all  assessments  and 
valuations  of  real  and  personal  property  taxal.le  for 
state  and  county  purposes,  including  occupations,  shall 
be  made  bv  the  board  for  the  assessment  and  revision 
of  taxes,  which  is  appointed  by  the  county  commis- 
sioners for  a  term  of  four  yean. 

The  county  is  divided  into  districts  and  a  subordi- 
nate ammmTr  anointed  for  each  of  said  distri(^  by 
the  bOdfd.  Tm  counties  coming  under  the  provisions 
of  this  act,  the  office  of  ward,  borough,  or  township 
assessor  is  al^olished  in  so  far  as  respects  assessments 
for  state  and  county  purposes. 

Failure  to  make  return  renders  the  taxpayer  liable 
to  an  increase  of  60  per  cent  of  the  auHiufliimr  Mse 
TCtnin  tt  pimidial^  by  »  fine  <^ 
not  «xoaed&iK  seven  yeanu 

ASL  oflloea  and  poets  of  jwoflt,  professions,  trades,  and  occupa- 
tions, and  all  single  freemen  alwve  the  age  of  21  years  who  do 
not  follow  any  occupation  or  caUlng,  are  to  be  assessed  ^  tte 
assessors  of  tlie  several  ooortlea  aUiW  Willi  real  esiate  aad  per- 

sonal  proiierty. 

All  unseated  lands— that  is,  lands  lacking  either  residence  or 
cultivation— are  to  be  assessed  in  tiie  sane  maaner  as  otker 
praperly.  BoUters  of  soeh  lands  are  to  make  returns  to  tbe 
commtaloaMa  e(  tto  eoaaiy  under  penalty  of  aoadraple  the 
tax. 

Seated  laada  a«e  ta  to  asaessed  fMieie  llie  aiaarfoii  Iwose  la 
sltoated. 

c.  Equdhation^Thb  board  of  revision  equalizes 
the  valuation  of  property  in  the  county,  and  they  may 
raise  the  whole  of  the  valuation. 


TAXATION  AND  REVENUE  SYSTEMS-PENNSYLVANIA. 


An  aiipcAl  lies  to  tlM  ccMuiiwmi^ 
Ibe  taxpayer  from  the  sum  for  which  he  stands  rated 
•ad  the  rate  per  cent  of  such  amount.  Freeholders 
Vmj  appeal  from  the  commissioners  to  the  court  of 
emmmm  pleas  for  the  district  where  the  property  is 
iitiuiiia.  llw  eooii^  caiiiiiiiaBi«io^ 
mhimI  aMMMDl  nuiy  rmm  W'  mimm  iraliwtkiift 
only  in  wmsk  jmr. 

2.  Rate— 

thm  county  commissioners  aiiportiiMi  taaEii  unong 
tlie  wards,  townships,  and  districts  according^  to  the 
valuation  of  taxable  property  and  other  subjects  of 
taanlMMi.  The  tax  is  not  to  exceed  1  cent  on  every 
doUnr  «f  vslMtioii. 

The  nte  §m  wma  cAse  or  poit  of  pniit,  proMnii, 
taida,  or  occnpntion,  or  on  any  sii^^e  freeman  idw 
ioHfliws  no  occupation,  is  to  be  lowered  in  dne  propor- 
tioii  aa  the  tax  on  property  is  lower  than  1  cent  on  the 
dollar. 

t.  CoOeetion — 

State,  cmmly,  borough,  and  town^p  taxes  are  col- 
Med  Ivy  Hia  local  tax  eoOeolofs  of  the  bomghs  and 
ioiiiuliqiB,  wim  mm  mm$mmM  hy  emmUkam,  In. 
tomhips  of  the  first  dam  the  tax  ooiMiM  ai«  nad« 
by  the  township  treasurer. 

On  receipt  of  the  tax  duplicate  the  collector  pives 
notice,  and  all  persons  who  make  payment  within 
id  daya  an  entitled  to  a  reduction  of  5  per  cent. 
Wanaaia  lor  oolaoiioii  ai«  m  eisel  two  jeaia..  Gbl- 
ledoiihaiw  power  la  laty  by  dialieaB  and  eala  of  dial- 
iBli,  and  if  nMOMoy  tu  eoiMine  the  delinqiieni  in  jail. 
Lands  may  be  sold  for  county  and  township  taxes  two 
years  due.  Taxes  on  unseated  lands  are  to  be  paid 
within  a  year.  All  taxes,  county,  township,  poor, 
wAmAf  or  nnmioipal  (except  in  cities  of  the  first  and 
■Mid  ciaasM)  «i«  a  Ben  on  veal  cilaia  fmm  the  dale 
«f  levy  for  tfaive  yean,  and,  if  noorded,  lor  five  yean. 

Mefwuf  of  §tat»  im  on  permm«Mf(.—Thim'fmu1iim 
of  the  state  tax  on  panonalty  is  refnnded  to  the  ooUn* 
ties  where  collected. 

m  AMU  a  mi.  jam  mmmmAsm  taxm. 
There  are  no  coinly  poll  or  inheritance 

D.  C0RI*0KAT10N  TAXES. 

Bonuses  received  by  the  state  from  foreign  railway 
eorpOTations  are  to  be  paid  to  the  counties  in  which 
the  lines  are  located  in  proportion  to  the  assessed  val- 
nation  of  real  estate  In  the  counties.  (Wf  virtue  of 
ifae  pnynicnl  <if  the  bonni^  tha  iiahroad  is  rdlavad  froni 

B.  nmiiiasB  rAxns,  ucbksbs,  ash  fees. 
Am  aaaaat  dog  tax  to  lie  ixed  by  tbe  county  cooimissioners, 


Countlts  MNiTe  $100  from  mmilcliMl  IleaoM  on  VBlatl  llqaor 

denlers  and  one-flfth  of  eacli  townshij)  or  liorouph  Ucensp. 

In  counties  of  less  ttian  150,000  inlutbitants  Uie  protiioni^ 
tarleB  or  derka  of  tke  emnl  eeorta.  the  iegleter  ot  wflla^ 
nnd  reconlor  of  deeils,  from  fees  received,  are  required  to  pny 
to  tlie  country  treasurer  for  the  use  of  Ihe  respective  counties, 
after  dedoctiiig  for  all  neceaaary  tiexk  hire  and  oiBce  expenses, 
W  par  e«t  «n  the  awaat  efasy  eaoiMvfer  WOO  aaBoallr. 

MuKiciTAL  BnmraML 
a.  oumAii  wwff—i'i  raxas. 

a.  The  property  included  and  ewempt—In  the 
various  municipal  divisions  the  property  included 
and  exempt  is,  in  the  main,  the  same  as  for  county 
taxation. 

Tte  cittea  of  FUladdpfela  mmd  PWIInli  have  apeeUl  lya- 

terns  for  local  taxation  on  tbe  prBfertjl  aobject  to  county  aad 
municipul  taxes.  In  additi(m,  by  city  ordinances,  the  offices, 
dqwts,  car  houses,  and  otber  real  property,  except  the  super- 
structure of  the  roads  aad  water  slatleDa,  of  rnUvoed  eotpo* 
rations  situated  in  thaw  dtles  are  sabject  to  taxation  for 
municipal  purposes.  Ptttatmrgh  also  la  authorised  to  tax  tbe 
prapartr  sifelaet  to  tsautloB  te  state  porposea. 

AmmmmmUs  In  townships  and  boroni^  th» 
assessment  is  tha  anw  as  that  for  eoonty  porposea. 
In  cities  of  the  first  class  (tiMsa  with  a  popolation  of 

1,000,000  or  over)  the  assessment  is  made  annually  by 
the  assessors  of  the  districts  into  which  counties  of 
1,250,000  population  are  divided.  In  cities  of  the  sec- 
ond ehua  (those  with  a  population  of  from  100,000  to 

1/NNM)00)  the  aasesnctat  la  Mda  by  the  eity  bottd  4if 
asBMon^  ivho  take  as  a  basb  the  last  preceding  a»> 
sesneni  and  revise,  equalize,  and  alter  it 

By  enactment  of  1911,  all  real  estate  in  cities  of  tha 
second  class  is  taxable  at  a  uniform  rate  without  any 
discrimination  of  any  kind  or  classification  as  hereto- 
fore. The  assessment  is  made  triennially,  but  the 
asBessMS  have  power  to  maka  a  naw  sf  iuiint  in  any 
wards  they  deem  noesaaiy  in  any  year  anboeqiient  to 
the  triennial  assessment.  Machinery  of  all  kinds  la 
exempt,  but  traction  engines  are  taxable. 

In  cities  of  the  second  class  water  rates  are  assessed 
as  taxes.  In  cities  of  the  third  class  (those  with  a 
population  less  than  100,000)  tha  &ty  board  of  asses- 
sors mahis  tlia  aHsanmnt  dvinf  the  year  of  tiia  tri- 
ennial assessmoni  for  county  pmpoaaa. 

Equalization. — ^In  townships  and  boroughs  Um 
assessment  is  equalized  by  the  county  commissioners; 
in  cities  of  the  first  class  by  the  board  of  revision ;  in 
cities  of  the  second  class  by  the  board  of  assessors ;  and 
in  dties  of  tiie  third  dass  by  the  board  of  ^vision. 
From  any  of  these  an  ^ipeal  liea  to  the  ooonty  conrt 
of  oommon  iiieasL 
2.  Rate— 

Townships  are  of  two  classes;  those  having  a  popu- 
lation of  at  least  300  to  the  square  mile  aia  of  tha  first 
class;  all  others  are  of  the  second  class. 


TAXATION  AND  REVENUE 


SYSTEMS— PENNSYLVANIA. 


201 


Sopervisors  of  townships  may  levy  an  annual  tax 
not  exceeding  1  cent  on  the  dollar  for  township  pur- 
poses. Koad  supervisors  in  townships  of  the  fii-st  class 
and  township  supervisors  in  second-class  townships  may 
U'\  y  a  like  tax  of  not  more  than  10  mills  on  the  dol- 
lar for  the  construction  and  maintenance  of  roads  and 
highways.  A  tax  not  to  exceed  10  additional  mills 
may  be  levied  bgr  wder  of  the  ooort  of  ({uarter  sessions 
of  the  peaee  of  that  county  upon  petition  of  the  board 
of  supervisors,  provided  that  the  said  road  tax  shall 
be  collected  in  cash  and  no  such  taxes  shall  be  payable 
in  labor  or  worked  out  Each  township  shall  receive 
annually  from  Oie  state  60  per  cent  of  the  total 
anoont  of  road  tax  ooHeeted  by  soeh  townriap,  pro- 
vided that  no  township  shall  receive  in  any  one  year 
more  than  $aO  for  each  mile  of  township  road  in  said 
township. 

Overseers  of  the  poor  may,  with  approbation  of 
any  two  justices  of  the  peace  of  the  county,  also  levy 
a  tax  not  exceeding  1  cent  on  the  ddUar. 

Every  borough  has  tiie  power  to  leyy  and  collect  a 
tax  of  not  esBseeding  1  cent  on.  the  dollar. 

In  dties  the  councils  fix  the  rate  of  municipal  taxa- 
tion, but  in  cities  of  the  third  class  the  rate  for  gen- 
eral purposes  is  limited  to  10  mills  on  the  dollar. 

3.  Collection — 

In  townships  and  boroughs  the  Direction  is  the  same 
as  for  county  taxes,  except  that  a  taxaUe  is  allowed 
to  pay  not  less  than  <me-foarth  at  more  than  one-half 
of  the  road  tax  by  labor  on  the  hii^ways.  But  in 
townships  of  the  second  class,  by  an  enactment  of  1911, 
tfie  road  tax  is  to  be  collected  in  cash. 

City  collectors  are  vested  with  the  same  powers  as 
the  collectors  of  state  and  county  taxes. 

There  are  certain  special  {Hrovisions  as  to  liens  and 
methods  of  collecti<m. 

li.  POLL  TAXK8. 

In  cities  of  the  second  and  third  classes  a  tax  of  $1 
upon  each  resident  may  be  levied  in  lieu  of  the  former 
taxes  on  trades,  profesmis,  and  ocenpationn 

In  townships  upon  every  taxaMe  the  supervisors  may 
levy  $1,  one-half  atlaist  to  be  paid  in  money  and  the 
balanee  in  wmk. 

c  fan  ixmmiTAactL  tax. 

There  is  no  mnnicipal  inheritance  tax. 

CXWrORATIOK  TAXSB. 

One-half  of  the  net  amount  received  from  llie  2  per 
cent  tax  upon  preminms  of  foreign  fire  inanmnoe  oom- 
^anlea  is  to  be  paid  to  the  cities,  boroo|^  and  town- 
diips  of  tiie  first  dass,  wherein  such  f ordgn  companies 
tranMci  hosineaB, 

B.  noatxHS  TAXIS,  ucBNSM,  Aim  nm 

Citiea  of  the  fint  and  second  dassea  are  antitorized 
to  iame  licenses  for  pawnbrokers,  omnibosea,  and 


other  vehicles,  including  street  cars;  for  the  sale  of 
l^etroleuin  and  gunpowder ;  for  lodging  houses,  vendors, 
an<l  sundry  other  minor  occupations. 

Keepers  of  Inlliard  tables,  pool  tables,  etc,  are  re- 
quired to  pay  a  license  fee  of  $25  for  the  first  table 
and  $16  for  every  other  table,  in  cities  of  the  fii  st  class. 

Cities  of  the  third  class  are  authorized  to  levy  and 
collect  for  general  revenue  purposes  a  license  tax  not 
exceeding  $100  annually  on  various  occupations  and 
lines  of  business  and  anmsements. 

Every  city  is  authorized  to  tax  dogs. 

Transient  retail  merchants  selHng  at  bankrupt  sales,  etc.,  are 
raqvlted  to  take  out  a  license.  The  ji  mount  is  to  bo  fixed  by 
the  authorities  of  the  city,  boroufrh.  or  townsbip.  between  $25 
and  $200  i)er  month,  to  be  i»aid  to  the  local  school  fund. 

Betan  liquor  dealenf  licenses  for  one  year  are  as  fiollowa: 
aties,  first  and  second  classes  ($100  of  tliis  goes  to  county), 
$1,000;  cities,  third  chiss,  $500;  other  cities,  $300;  boroughs, 
$150;  townships  (ftw  roads  and  achoola,  except  that  one-flfth 
goes  to  eouuty).  f7&. 

Pittsburgh  may  tax  sales  of  merchandise  at  the  rate  of  5 
mills  on  the  dollar  aod  an  annual  business  tax  of  one-third  of 
1  mill  on  the  dollar  on  the  average  ^axtedr  boatneaa  of  eooir 
mlssion  merchants,  brokers,  banlis,  insurance  ageneles,  ejtpreaa 
companies,  and  telegraph  companies. 

Employment  agencies  pay  a  license  fee  of  $50  in  dtles  of  the 
flnt  and  aeooiid  dasaes  for  use  of  tlie  city,  but  this  does  not 
apply  to  ajiencies  which  procure  employment  for  adiool 
teachers  exclusivdy;  nor  to  registries  of  any  incorporated 
association  of  nnnnB;  nor  to  bureaas  or  departanMits  con- 
ducted by  those  who  sei'k  help  for  their  own  emplojrment. 
Where  no  fee  is  charged  the  applicant  for  employment. 

Motor  vehicles  are  requiretl  to  be  registered  by  the  state 
hl^way  departoMiri;;  ^  fee  Is  |S  for  vehicles  of  leas  than  20 
horsepower:  $10  for  over  20  and  lesi  than  HO  horsejwwer ;  $15 
for  those  of  50  horsepower  or  over;  motorcycles,  $2.  Manu- 
facturer^ or  deaM  feea  for  regiatratlon,  15  for  eadi  ecrtUp 
cate  and  pair  of  number  tasa.  Chauffeur's  license  fee,  $2. 
Tlie  revenue  is  used  for  the  improvCBMnt  of  the  roads  of  the 
commonwealth.  There  is  no  fee  collected  on  motor  Are  appa- 
ratus  or  motor  ambulances  owned  by  municipalities  nor  on 
motor  ambulances  owned  and  used  by  hospitals. 

Restaurants,  annually,  $2,  and  in  addition  1  mill  on  each 
dollar  of  groaa  business  transacted  annually. 

Theaters  and  museums— cities,  first  class.  $50(»,  except 
where  the  capacity  of  the  building  is  less  than  400,  $30; 
cities,  second  class,  $400;  but  if  seating  capacity  la  not  more 
than  ym  nor  teas  than  400,  ITS;  when  leas  than  400,  $30; 
dttes,  tMcdclas-s,  $75;  boroughs  and  townships.  $30.  rircuses 
and  menageries  held  In  any  such  cities,  boroughs,  and  town- 
shipa  In  buildings  aa  aforesaid  are  snbjeet  to  aame  reqnlie- 
menta  as  to  Ileense  aa  enumerated  for  theatrical,  operatic  i>er- 
fMrmances.  and  museums  payable  by  the  owners  of  «ich  build- 
Inga;  but  owners  of  circuses  desiring  a  licenae  for  whole 
state  may  seeore  sanw  for  one  year  npon  payment  of  $1,000. 

School  Revunues. 

State  appropriations  are  distributed  to  school  dis- 
tricts, one-third  on  the  basis  of  the  number  of  teacliers 
paid,  one-third  according  to  the  number  of  childrML 
of  school  age,  and  ono-tiiird  according  to  the  number 
of  taxpayers 

The  school  diraoton  of  any  district  are  to  fix  tha 
amount  of  tax  necessary  lor  the  district  not  exceeding 


TAXATION  AND  REVtlNUE  SYSTEMS— RHODE  ISLAND. 


tiiB  aiiMHiiit  of  fliato  mnA  eounfcy  taxes,  on  all  otqcets, 
pefsoDB,  and  property  taxable  for  slate  or  oonnty  pnr^ 
poees.  The  tax  on  trades,  professions,  and  occupa- 
tMMis,  or  on  single  freemen,  is  not  to  be  less  than  $1.  A 
poll  tax  may  be  levied  in  lieu  of  the  occupatioii  tax.  for 
adKMiI  purposes. 

iHiLAtiom  amciimo  wcKfMMWM  .itAws:  itis. 

Jm  iaipottant.  act  mm  anftoted  Mmj  IS,  191S,  Mrlng  Its 
pnpise  the  classification,  in  cities  of  tlie  aecond  class,  of  fwl 
«tate.  for  the  porpose  of  taxation,  into  two  da88es»  to  wit: 
tte  MHInpi  oa  tHe  land  and  tbe  land  ezdnsiTe  of  buildings, 
aai  ftr  pvtidiac  for  mm  aniaiiient  of  a  leas  tax  apon  tbe 
buildings  than  upon  the  land  exclusive  of  the  buildings.  It 
is  as  follows :  Ttie  city  council  must,  in  determining  the  rate, 
■■■iMi  a  lax  Ml  Cbe  baildlas  as  fallows:  la  1»14  and  1915. 

lax  apea  tte  mmm  eqnal  to  A  of  the  highest  rate  of 
tnt  'malHii  Air  aali  yoats.**  This  rate  is  to  be  decreased 
aaHi  la  liB  aai  eaeii  saeceeding  year  tbe  rate  will  be 
afnal  to  A  of  bigbeat  rate  of  tax  laqalred  to  be  asMaaed. 
Sa  oth«-  words,  after  that  date  the  land  will  bear  twiMliMhi 
«C  tbe  taxatlMi  and  the  buildings  one-thdrd. 

It  line  prorided  aim  tbat  certala  cMasea  of  peraiMial  prop- 
eitr  «eic  aaide  taxable  for  coontjr  pnipoeta  and  in  eitiea  coex- 
tensive  with  counties  for  city  and  county  purposes  at  the 
rate  of  4  mills  on  tlie  dollar,  as  follows :  "All  mortgages ;  all 
Biiaiaja-  oadag  by  aotreoft  deblota,  wbetb^  by  promissory  nola^ 
«r  penal  or  single  bill,  bond  or  Jodgmeat ;  all  articles  of  agree- 
■Mat  aad  accoonts  bearing  interest;  all  pablic  loans  whatso- 
anr,  esMpt  tbose  lasaed  by  this  commonwealth  or  the  United 
aaiHii  aai  tboee  aaide'  taxable  for  alate  pn^iMNns;  all  Joans 
iSBDed  by  any  corporation,  association,  company,  or  limited 
partnership,  created  or  formed  nnder  the  laws  of  this  common- 
vaaltfc  or  of  tiM>  Uidtad  States,  or  of  any  otber  state  or 
gDremment.  including  car^rast  securities  and  loans  secared 
Igr  bonds  or  any  other  form  of  certificate  or  evidence  of  In- 
^bteflaesa,  whether  the  interest  be  included  iu  the  principal 
eff  tbe  eiUcatieB  or  payable  by  tbe  terms  tboeof,  except  saeb 
loens  as  are  made  taxable  for  state  purposes;  nil  shares  of 
Stock  in  any  bank,  corporation,  association,  company,  or  11m- 
ttid  paftaacsblp,  created  or  ftMrmed  under  tbe  laws  of  this  com- 
aMBneal^  or  of  tbe  Halted  Slata%  er  if  aagr  otber  state 
er  foremment,  except  shares  of  stock  fa  any  bank,  corpora- 
Uaa.  or  limited  partnership  that  may  be  liable  to  a  tax  on  its 
aiawa'  er  Us  caplttl  'Slodi  fnr  state  praposes  ander  tbe  laws 
at  Ma  faawn«Wl.naeltb,  or  relieved  from  the  payment  of  tax 
aa  Us  sbares  or  cairftal  stock  for  state  purposes  by  the  laws 
af  Ike  eunmonwealth ;  all  moneys  loaned  or  invested  in  other 
slala%  'terrltarka,  tto  Dist^  of  fMaoMs,  itr  imtalflD  eeini- 
Mias.  ao  eMsf'  'snaayad'  fnfHwt  in      beads  ef  'ladttMaal 

RHODE 

SiMida  laiaiMl  depends,  lor  its  slate  Twmm,  on  the 
iHml  properly  tax,  the  tax  on  corporate  excess, 
on  participation  accounts  and  bank  shares,  on  the 
gross  earnings  tax  on  public  service  corporations,  and 

'This  eaaqiilatiea  'Is  dnrived  aaOaiy  Haai  Ibe  foODwiag 

sources: 

Hie  General  Laws,  Berlston  of  190B. 

Hie  liawa  <tf  Bbode  Istaad  troai  lOOO  to  laawunr  saailoB. 

im 

Wamtt Beerd.  »f  9m  ConwIsil'OBerSi  WHS. 


citisois  of  the  state;  all  stagea,  ooailbases,  bsdn,  cabs^  aad 

other  vehicles  used  in  transporting  passengers  for  hiro.  except 
steam  and  street  passenger  railway  cars,  owned,  used,  or  pos- 
sessed witbin  tbis  odaunoBirealflt  by  any  penntt  or  personSb 
or  by  any  corporate  body  or  bodies;  all  snaaWos  yWdlag 
aaaaally  over  two  hundred  dollars." 

"AH  scrip,  bonds,  or  certificates  of  indebtedness  issued  by 
aay  aad  ersiy  private  oorpMatkm,  teoocporated  vt  ciealad 
aader  the  laws  of  this  commonwoaltli  or  the  laws  of  any  other 
State  or  of  tbe  United  States,  and  doing  business  in  tills  com- 
meawealtb,  aad  all  scrip,  bonds,  or  oarttfleates  of  Indebtednsai 
issued  by  aay  county,  city,  borou^  toiwasbip,  school  district, 
or  incorporated  district  of  this  commonwealtb "  araca  BMrile 
taxable  at  the  same  rate  for  state  purposes. 

Htm  pnmnam  ef  tbis  set  do  not  ap^  to  baidt  notes  or 
notes  discounted  or  negotiated  by  any  bank  or  banking  insti- 
tution, savings  institutions,  or  trust  company ;  to  building  and 
loen  assodatloBS  or  to  sayings  institotlona  bavlng  no  capital 
stock ;  to  tire  ooaiiMUiles,  flremm's  relief  assodationa;  life  or 
fire  Insurance  corporations  having  no  capital  stock,  secret 
and  beneficial  societies,  labor  unions  and  labor  union  relief 
aesseiatiaas,  aad  sB  beae6eial  orgaaiaatbaMi  payteg  aide  or 
death  l)eneflts,  or  either  or  both,  from  funds  received  from 
volnntary  contributions,  or  asseannaits  upon  mmnbers  of  such 
assodatliHis,  aodetiea,  or  nakiaa. 

Oompeaies  wUeb  are  liable  to  tbe  tax  on  capital  stodc  for 
state  purposes  are  aot  tSQuired  to  pay  this  tax  on  mortgages, 
bonds,  and  otber  seeeritfcs  owned  by  them  in  their  own  right, 
bat  are  required  to  pay  It  oa  miA  securities  beld  by  tben  as 

manner. 

Property  taxable  under  this  act  for  county  or  for  city  and 
county  parposes  is  aet  taxable  for  aay  otber  leeal  or  tHatm 
purpose,  and  property  taxable  for  state  purposes  Is  aot  t^Pftlf't' 
for  county,  school,  or  otber  local  purposes. 

Tbe  duties  of  the  board  of  rerenne  commissioners  In  equal- 
izing the  assessment  of  taxes  for  tte  use  of  the  state  amonc 
the  several  cities  and  counties  were  abolished  by  this  act. 

Another  important  law  passed  by  the  legislature  of  1913 
-was  Ost  %Mtt  piaeed  a  tsx  ef  8}  per  cent  on  tte  naofcek 
value  of  each  ton  of  anthracite  coal  produced  in  the  state. 
Tliis  tax  is  distributed  one-half  to  the  state  and  one-half  to 
the  county  In  wbldi  the  coal  is  produced,  the  latter  being 
dtrlded  asBOBg  tbe  dties,  borougbi.  aad  townships  of  tbe 
county,  based  on  population.  (The  question  of  the  itirwitlMa- 
tionality  of  this  law  is  now  pending  in  the  courts.) 

BSfsral  changeairere  auide  la  Besase  feea  but  aoae  of  great 
iaqNNrtance.  A  new  license  fee  was  Imposed  on  persons  or 
firms  advertising  or  representing  goods  to  be  from  stock  of 
bankrupt  firms  of  not  less  than  $100  or  more  than  $200  per 
aMMtb  la  dtfea,  ineorpocatsa  tmmk  aad  banMgbi^  and  ef  fS 

ISLAND/ 

on  the  tax  mk  oyster  ground  leases.  The  reventMs 

from  these  taxes,  except  that  on  general  property,  are 
for  state  use  only.  The  state  also  participates  in  cer- 
tain business  taxes,  licenses,  fines,  fees,  etc.  The 
state  receives  one-fourth  of  the  revenues  from  liquor 
lioeoBBS. 

There  is  a  local  poll  tax  ol  $1  ui  lieo  of  other  tajces 
upon  pnnoiis  whose  tasm  do  not  amount  tofl. 


TAXATION  AND  REVENUE 


SYSTEMS— RHODE  ISLAND. 


SOS 


cnmnrnrrioNAL  raoviaxoif  a. 

ARTICLE  1. 

Sec  2.  ♦  •  •  all  laws  should  be  made  for  the  good  of 
the  whole;  and  tbe  buxdena  of  tbe  state  ought  to  be  fiilrly 
distributed  aaDoag  Its  eitlaens. 

ABTICUS  IV. 

Skc.  15.  The  general  assembly  shall,  from  time  to  time,  pro- 
vide for  making  new  valuations  of  property  for  the  a88ea«n«it 
of  taxes  in  such  nMumer  as  ttegr  deem  best 

AMENDMEITT  VII. 

Sec.  2.  The  assessors  of  each  town  and  city  shall  annually 
assess  upon  every  person,  who,  if  r^stered,  would  be  qualified 
to  vote,  a  tax  of  |1  or  such  sum  as  with  his  other  taxes  shall 
amount  to  $1,  which  tax  shall  be  paid  into  the  treasury  of  the 
town  or  city  to  be  appUed  to  the  support  of  public  schools 
tlierein. 

OinCEBS. 

The  officers  most  directly  concerned  witli  taxation 
are: 

(1)  Tax  assessors,  usually  three  in  number.  In  each  town, 
elected  for  different  tenna,  one  being  elected  annually  at  the 
town  elections.  !Hii^  leeelve  PMb  eosweaaetleB  as  tbe  town 

allows.  ^ 

(2)  CJollectors  of  taxes  elected  annually  at  flie  towa  meet- 
ing: Tbey  axe  paid  a  commisdou  of  5  per  cent  for  coliectiug, 
unless  they  agree  with  the  towns  for  less.  In  cities,  if  no 
tax  collector  is  elected,  his  duUes  are  performed  by  the  city 

'  treasurer. 

(3)  The  state  board  of  tax  commissioners,  three  in  number, 
appointed  by  tbe  governor  for  terms  of  six  years,  the  term  of 
one  member  expiring  every  two  years. 

(d)  Qenena  treesater  ef  tbe  state  dected  every  two  years. 

Stais  Kbvenitks. 
a.  cbhval  nhmpsbty  taxes. 

1.  Base — 

a.  The  property  included  and  exempt — All  real 
property  in  the  state,  all  personal  property  belonging 
to  the  inhabitants  thereof,  and  all  tangible  penonal 
property  located  in  the  state  belonging  to  nonresi- 
dents is  liable  to  ttam^  wi3»m  oiiMnnse  spedally 
inovided. 

(1)  Beal  estate,  for  the  purpose  of  taxation,  includes  all 
lands  and  buildings,  buildings  on  leased  land,  the  leases 
whereof  are  written  and  recorded;  the  main  wbeds,  steam 

^  dyasmes,  bollcra.  and  shafts,  whether  upright  or 
iorlzontal,  drums,  pulleys,  and  wheels  attached  to  any  real 
estate  for  operating  machinery,  and  all  steam  pipes,  gas  and 
water  pipes,  ammonia  pipes,  air  ^pes,  gas  fixtures,  ^eetrie  llx- 
taxes,  aad  water  fixtures  atiadied  to  and  all  kettles  set  and 
used  In  any  manufacturing  establishment  when  owned  by  the 
owners  of  the  real  estate  to  which  they  are  attached. 

(2)  Fexaoaal  property,  ftor  tbe  purposes  <rf  taxation.  In- 
dades  all  goods,  chatties,  debts  due  from  solvent  persons, 
money  and  effects,  wherever  they  may  be,  all  ships  or  vessels, 
at  home  or  abroad,  aU  stocks  and  secnrftles,  shares  In  any 


bank  or  banking  association,  in  any  turnpike,  bridge,  or  other 
corporation,  within  or  without  the  sUite,  except  such  as  art 
specially  exempt 

Tangible   personal    proporty   is   partially   «lefinpd   to  in- 
clude the  fixtures  enumerated  above,  under  Iteal  esUite.  when 
not  owned  in  sadi  a  amnner  as  to  bring  tbem  aader  tbe 
dtfnitlon  of  real  estate,  also  all  picking,  carding,  sp«K.iing, 
drawing,  spinning,  and  n-oliii^-  frames,  dressing  and  warping 
machines,  looms,  tools,  and  machines  of  all  sorts  propelled  by 
steam,  water,  deetrlc,  or  other  power  In  any  factory,  machine 
shop,  print  works,  manufacturing  <>r  otli^r  ostaiilishnicnt  of 
any  kind;  and  all  live  stock  and  farming  tools  on  farms;  aU 
fixtures,  tools,  machinery,  stock  In  livery  stables,  live  ato^ 
farming  toels,  goods,  wares,  mercbsndise.  aad  other  stock  la 
trade,  including  stock  in  the  business  of  manufacturing  or  of 
the  mechanic  arts,  and  all  other  tangible  iiersoual  property 
situated  or  being  In  any  town.  In  or  apon  any  irtiore.  srill. 
dockyard,  piUng  ground,  place  for  tbe  sale  of  property,  shojv 
office,  mine,  quarry,  farm,  place  of  storage,  manufactory, 
warehouse,  or  dwelling  house.   The  purpose  of  tbia  deflnitioil 
is  to  defae  tbe  sitas  of  saeb  pfepertr,  which  Is  to  be  in  tbe 
town  or  cMy  bft  wblcb  sack  tsaglble  persoasl  property  Is 
located. 

(3)  Ex«npU<»s  are:  Propwly  belonging  to  tbe  state  and 
to  tbe  United  States  (town  and  city  proi>erty  is  not  alto- 
gether exempt  and,  ss  a  matter  of  fact.  h;is  been  included  in 
state,  but  not  In  local,  valuaUons) ;  buildings  for  free  public 
schools  and  buildings  for  religions  wonbtp  and  tbe  land  oa 
which  they  stand,  not  exceeding  1  acre,  as  far  as  iised  for 
religious  or  educational  purposes;  buildings  and  tlie  land  on 
which  they  stand,  not  exceeding  1  acre,  and  persoasl  estate 
of  nvw  eorporatfoa  ased  la  educational  purposes  not  for 
profit ;  cst.ites  aad  persons  of  the  president  and  professors  of 
Brown  University  and  their  families  to  an  amount  not  ex- 
ceeding $10,000  for  eacb  officer;  lands  ased  exdwdvciy  for 
burial  purposes;  property,  real  and  personal,  of  incorporatwl 
library  societies  and  free  inibiic  libraries;  property  held  for 
the  support  of  the  poor,  for  hospitals,  or  for  public  educattoa; 
almebonses  witii  lands,  eaeept  tbat  ataasbonsee  belonging  to 
towns  are  subject  to  taxation  hy  school  districts  in  which  tliey 
are  situated;  bonds  and  other  securities  Issued  and  exempted 
from  taxation  by  tbe  govMnsMnt  of  the  United  States,  or  <if 
tbls  stats;  eitates  of  persons  who.  in  the  judgment  of  tbe 
assessors,  are  unable  to  pay;  the  household  furniture  and 
family  stores  of  a  housekeeper  In  the  whole.  Including  beds 
and  bedding,  not  exceeding  la  valae  tbm  earn  of  flOO;  tbe 
bibles,  school  books,  and  otber  books  in  use  in  the  family,  not 
exceeding  in  vaise  the  sum  of  $300;  land,  not  more  tlian  SOt) 
acres  to  one  person  and  worth  not  more  than  |2S  aa  aa%. 
piaated  to  eeHala  klads  af  ttaes  and  asnaged  uaier  a  forest 
working  plan  approved  by  the  state  coniniissioner  of  forestry 
for  15  years  from  the  time  of  planting  or  necessary  replanting: 
manufacturing  property  by  vote  of  tiie  towns  for  10  yssaa 

Hfflff4ff  ot  tbis  state  shall  not  be  taxed  in  this  state  tVT 
shares  held  by  them  in  national  banking  associations  located 
without  this  state,  the  shares  of  which  are  tnxed  In  the  states 
wbere  such  natloasl  baiddag  sssedstloas  are  located. 

The  property  of  any  honorably  dischargeil  Union  soldier  or 
sailor  of  the  War  of  the  RebelUon,  or  of  the  widow  (remaining 
unmarried)  of  such  soldier  or  snlior,  to  be  exempt  from  tax- 
attOB  to  tbe  amoaiA  of  $1,000,  unless  said  aoldler  or  sailor  or 
widow  thereof  shall  voluntarily  make  waiver  of  said  exemp- 
tion at  time  of  assessment,  or  shall  be  possessed  of  property  of 
the  value  of  $5,000.  The  property  of  ttm  wilte  of  aay  sadi 
aoldler  or  sailer  Is  Ukewlse  ezeaipted  from  tsxatiea  la  lika 


TAXATION  AND  REVENUE 


SYSTEMS— RHODE  ISLAND. 


amomit  and  In  same  nuinner;  real  estate  used  exclusively  for 
Military  imrposes,  owned  by  cliartered  or  incorporated  organ- 
■Mtifnui  spprorod  hf  Ike  ftdjvtaiit  general,  eomiMMed  of  mem- 
hers  of  the  national  guard,  naval  militia,  or  tnfloitraiift 
diarterad  military  organ issatlmia ;  bnildings  anrl  personal  estate 
«f  «Hr  Imeotporated  public  charity  institution;  property  ape- 
tlallf  mmtf^  1^  charter  unleaii^  earamptloii  waived  In  whoto'  »r 
In  part ;  the  real  estate  and  personal  property  of  any  ineotpo- 
rated  volunteer  fire  engine  company  in  actual  service. 

6.  Atgesgment. — ^The  state  board  of  tax  commission- 
« lias  geneiml  charge  and  control  over  the  taxation  of 
tlM  awpomU  excew  ol  manulacliiriiif ,  mmuilile,  and 
flitfloellaiieoiis  oorpocations;  ■mmt  lUm  H^ra^yin  of  |iiid>. 
le  coiporatioiis;  and  oinsr  the  tax  on  tiia  los- 

ses of  oyster  grounds.  These  se^ral  taxes  are  paid 
directly  into  the  state  treasury.  The  board  is  also 
charged  with  conferring  with  and  advising  local  as-  • 
seasots  so  as  to  produce  uniformity  in  assessment 
liMigiMNit  tie  slata  The  hoard  prepares  uniform 
mnmmmt  falanis  Ibr  the  atim  and  lown%  and  the 
hMsal  oiieials  are  reqniied  lo  make  from  the  feoords 
Mch  ammal  reports  to  the  board  as  it  may  lequire. 

In  greneral.  all  real  and  tangible  personal  property 
is  assessed  by  the  town  or  the  city  assessors  in  the 
towns  or  cities  in  which  it  is  located  and  all  other  per- 
aonal  property  in  the  tnim  in  which  the  owner  resides. 

Intaiigiye  peimat  praperty  under  the  immediate 
eODtrol  of  m  gnavdiaa  takes  its  sitna  at  the  randenee 
«f  tile  ward ;  that  under  the  control  of  execntor^^- 
iiimistrators,  or  trustees  at  the  residence  of  the  per- 
ion  to  whom  the  income  is  to  be  paid.  But  if  such 
Ward  or  other  person  live  outside  the  state,  then  such 
properlj  takes  its  situs  at  the  residence  of  the  guar- 
^bm,  eaeenleta,  adiiiiiistratofg,  or  'trwIeeBL 

lalililKihIe  pefaonal  property  of  a  oopartnerriiip  is 
inpi  in  tlM  copartnership  in  the  town  in  whkii  it 
carries  on  its  business.  Tf  the  partners  have  places 
of  business  in  two  or  more  towns,  the  intangrible  prop- 
erty is  equitably  apportioned  between  the  several  towns 
in  proportion  to  the  tangible  personal  property  in 
mA  lowii  in  whidi  said  bnsinen  is  carried  on,  any  de- 
inction  lor  debts  dne  Irara  the  partnership  bdng  made 
ii  endh  town  in  the  ratio  of  the  tax  in  sadh  town. 

Ko  ^areholder  is  liable  to  taxation  on  shares  held 
in  any  corporation  within  or  without  the  state,  or  in 
any  banking  association,  when  the  corporation  in  ita 
iii]MMnate  capacity  is  taxed  for  an  amount  equal  to 
the  valoe  of  its  property  and  equal  to  the  market  ymim 
of  its  sharas;  in  case  sneh  oorporatiott  or  anmeiation 
is  tsiail  Ins  than  said  amount,  audi  iliaieholder  is 
taxed,  etj^tojlll^^  difference  between  the  market  valne 
of  each  share  held  and  the  proportionate  amoimt  per 
Aare  at  which  the  corporation  was  last  taxed. 

Actual  indebtedness  may  he  Mneted  from  personal 
property'  liaUe  to  taxation^. 

^ijiAnils  mm  net  tinwintd  on  property  .taxed  in 


The  time  of  anMnMol  is  iaed  by  «mIi  of  tiie  8S 

towns  and  cities  independently,  ao  that,  nnkes  by 
chance,  the  date  would  aoi  be  the  same  in  any  two 

jurisdictions. 

All  property  liable  to  taxation  is  to  be  assessed  at 
its  full  and  fair  cash  value  by  the  assessors.  Every 
person,  corporation,  or  association  is  required  to  de- 
liver to  the  aasesBor  a  sworn  list  of  the  property 
owned  or  imder  his  control,  tp^dtymg  the  vahie,  which 
value  is  not,  however,  binding  upon  the  mnimnni 
Whoever  neglects  to  bring  in  a  swiotii  liit  has  no 
remedy  if  overassessed. 

All  property  is  required  to  be  listed  in  separate 
columns  by  the  assessors,  as  land,  buildings,  and  other 
improveraentSy  tangible  personal  property,  and  in- 
tangible penonal  property,  and  distingui^ing  those 
who  give  in  an  account  from  those  who  do  not,  and 
the  tax  is  apportioned  accordingly. 

Real  estate  liable  to  taxation  and  whidi  has  been 
omitted  from  assessment  or  erroneously  or  illegally 
assessed  in  any  year  may  be  reassessed  during  any 
of  tiie  f<^owing  six  years  to  the  person  or  persons 
who  were  the  owner  or  owners  or  trustee  or  trustees 
at. the  time  of  audi  tmnimi^  ^  nnmmnm  er  fflegal 
assessment 

The  shares  of  all  state  banks  or  trust  companies, 
other  than  savings  banks  and  of  national  banks,  aitt 
ass-essed  to  the  owners  by  the  board  of  tax  commis- 
sioners, but  the  tax  thereon  is  paid  by  the  bank  as 
agent  of  the  AuMdm.  The  bank  thereupon  has 
a  Ban  on  tfie  aharesi  The  efeatatoi  piovlde  thai  the 
aasesnnent  of  the  bank  and  trail  eenqiany  ihane  is 
to  be  made  by  April  1  of  each  year. 

Oysters  in  beds  leased  from  the  state  are  declared 
by  statute  to  be  the  personal  property  of  the  lessee 
and  are  assessed  by  the  state  board  of  commissioners 
at  the  rental  valne. 

e,  EfmUmOion.—Thin  k  no  promon  for  equali- 
nte,  atrietly  so  ealled,  hut  any  person  aggrieved  by 
assessment  may  petition  the  se^eeme  eomt  fbr  reliefL 
This  petition,  however,  deii  not  etoy  p**— if^iwgii  lor 

collecting  the  taxes. 

2.  Rate- 
There  is  a  fixed  rate  of  9  cents  on  each  $100  of  the 
ratable  property  of  the  several  towns  and  cities,  which 
is  to  be  assessed  annually,  collected,  and  paid  by  them 
to  the  state  treasurer. 

Money  on  band,  money  at  interest  or  on  deposit,  other  than 
that  whkdi  la  taxable  to  a  hank.  aavli«B  bask,  «r  traat  ea»> 

pany,  and  the  fair  cash  value  of  debts,  whether  or  not  seenred 
by  mortgage  or  pledge,  due  to  the  person,  copartnership,  or 
eetpoffatlon  to  be  tend  (an  of  die  foregoing  are  included  to 
such  an  amount  aa  the  value  of  wmA  mauey  and  aaA  debts 
shall  exceed  the  amount  such  person,  copartnership,  or  corjio- 
latlon  is  indebted  to  others,  including  in  such  indebtedness  to 
otlUHi'  muw  debts  aeeaisd  hv  a  mtmtmm^  «v      —  ^  ..  ^ 


TAXATION  AND  REVENUE 


SYSTEl^RHODE  ISLAND. 


206 


nodi  person,  copartnership,  or  corporation)  ;  goveniment,  state, 
and  municipal  bonds,  and  securiUes,  not  exempt  from  taxation 
by  the  laws  of  the  United  States  or  of  this  rtate;  the  sto<*8, 
bonds,  and  aeearttles  of  aU  corporations  carrying  on  business 
for  profit  in  the  state  which  are  not  specifically  exempted  from 
taxation  by  the  laws  of  the  state;  the  stocks,  bonds,  and  securi- 
tlea  of  an  corporatloas  wWcb  do  not  carry  on  baatneaa  ftir 
pcoflt  in  the  state;  the  shares  of  all  state  banks  or  trust  com- 
panies (other  than  savings  banks),  and  of  national  banks;  and 
all  other  intangible  personal  property  shall  be  taxed  at  the 
waM&m  late  of  40  cents  for  each  $100  of  assessed  valuation. 

To  meet  the  Interest  and  sinking  fund  requirements  of  the 
metropolitan  park  commission,  a  committee  is  appointed  to 
equitably  arrive  at  the  proportUm  dae  trMn  each  cMy  and  town 
iBdaded  to  the  opeiatkm  of  the  park  commlaelon.  The  state 
treasnrer,  using  such  proportion,  estimates  the  respective 
^ipftnntB  due  and  includes  said  amounts  In  the  snm  charged 
BOdi  cittai  and  towns  for  stale  taxes.  The  maximum 
rate  wUch.  can  be  levied  against  any  city  or  town  for  said  pur- 
pose must  not  exceed  on»-half  miU  on  each  dollar  of  assessed 
valuation. 

Upon  the  rental  valne  of  oyaler  beds  the  tax  rate  is  10  per 
cent.  The  higher  rate  is  to  compensate  for  the  lower  valuation. 
The  purpose  of  the  rental  value  assessment  and  higher  rate  is 
•Tldently  to  iriswltl^  the  peeeess  «C  asMsnnent  «f  this  elass  of 

In  general,  all  taxes,  state  and  local,  upon  property 
are  collected  by  the  town  and  city  collectors.  The 
taxes  for  the  state  are  to  be  paid  by  the  several  towns, 
one-half  before  June  15  and  one-half  before  Deeemher 
15.  The  general  treasurer  isBaes  his  mrtant  for  the 
oollectiai  of  state  taxes  to  the  town  ocdlectors.  The 
towns  and  their  officers  are  liable  to  the  state  for  the 
tax.  Execution  may  be  levied  on  the  prt^erty  of  the 
towns  or  inhabitants  thereof. 

Taxes  assessed  on  either  personal  or  real  estate  are 

a  lien  on  the  real  estate  in  the  town.    The  collector 

may  distrain  property. 
TaaoBS  OA  hank  and  trust  eon^eay  duures  and  on  the 

natal  raliie  of  Ojyster  beds  are  collected  directly  by  the 
state  treasurer,  and  the  proceeds  are  entirely  state 
revenues.  Taxes  on  the  shares  of  national  banks, 
however,  are  collected  by  the  state  treasurer  merely  as 
agent  for  and  by  him  apportioned  to  the  town  or  city 
in  which  the  national  bank  is  hxsted. 

Payment  of  the  tax  on  hank  and  trust  company 
shares  is  doe  Jn^  1  Mid  4tSm/t»mt  aftsr  July  15  of 
eMk3«Kv 

m  AHD  c.  fou.  AXD  iNimraircn  taxbs. 

TbwB  SM  no  atete  poll  or  inheritance  taxes. 

D.    OOBPOBATIOK  TAXSS. 

In  general,  corporations  are  taxed  under  the  gen- 
eral property  tax. 

Every  corporation  and  Johit-etock  company  or  aandathm 
eanylng  en  bnaineaa  for  peoit  (except  tmet  cmnpanies  and 
banks  generally ;  express  corporations  carrying  on  business  on 
steamboats,  steam  or  dectric  railroads,  or  street  railways; 
ateam  or  ferry  boat  coouiob  eattlofs;  eteam  or  sbeet  railway 


corporations  and  those  operating  dining,  sleeping,  chair,  or 
parlor  cars;  public  service  telegraph,  cable,  or  telephone^  or 
gaSk  water,  Htf»t,  heat,  and  power  companies)  in  addition  to 
taxes  on  real  estate  and  tangible  personal  property,  pays  an 
annual  tax  of  40  cents  upon  the  value  of  its  corporate  exceea. 
ghaiea  oiC  itodt,  bonds,  or  oOer  evldeneen  ot  Indebtedaens  of 
■ndh  corpmratlons  are  not  taxable  to  the  holders. 

"  Corporate  excess,"  as  ascertained  by  the  board  of  tax  com- 
missioners, is  the  amount  obtained  by  taking  the  avecafle  valne 
of  the  cagttal  atoA  dnrins  the  pceoeding  calendar  year,  adding 
thorcto  the  amount  of  Ixmds  and  other  indebtedness  incurre<l 
by  the  acquisiUon  of  real  estate  or  of  tangible  personal  prop- 
erty and  adding  also  any  other  taOSbtedneaB  retnmed  by  the 
corporation  as  a  measure  of  valnev  and  from  the  total  of  these 
items  deductlnp  the  value  of  exMBpt  property  and  the  value  of 
property  locally  taxed. 

In  Oie  ease  of  Bkode  Maad  corpotatkMUi  oondnetins  bn^ 
ness  both  within  and  withont  the  state  the  corpor.ite  excess  is 
determined  in  the  same  manner  as  above,  except  that  the  de- 
duction of  locally  taxed  property  and  acnpt  propeiff  la  tim 
made  ftam  only  a  repfeeeatative  itart  of  tiie  a^regate  value  of 
the  property  of  the  corporation.  This  part  Is  ascertained  by 
applying  the  same  percentage  to  the  aggregate  value  of  the 
property  as  the  valne  of  real  and  tangible  personal  property 
located  within  or  gross  receipts  from  within  the  state  bears 
to  the  total  value  of  real  and  tangible  personal  property  (with- 
out deduction  for  debt  thereon)  or  to  Vb0i  total  sraae  receipts 
Where  moet  of  the  proflta  come  from  real  estate  and  tangible 
personal  property  the  percentajre  is  determined  by  the  value 
method;  where  mostly  from  intangible  iiersonal  property,  by 
the  groes  mxipts  metiiod;  and  where  neltlier  of  tteoe  methods 
Is  equitably  applicable  then  sudi  percentase  as  Is  appUeaMe 
Is  to  be  determined  by  the  board. 

Insurance  companies  and  surety  companies  which  pay  the 
grass  earnings  tsx  torefttaftar  mentioned  are  eienipted  from 
the  corporate  excess  tax. 

Any  corporation  aggrieved  by  the  tax  assessed  against  it  as 
finally  fixed  by  tl»  oommtaslon  may  seek  Mllet  bgr  petftton 
to  the  superior  court  of  Providence  and  Bristol  Counties. 

Telegraph  and  telephone  companies  are  taxed  2  per  cent, 
express  companies  3  iter  cent,  and  steamboat,  fwry,  steam  or 
dselrle  rallraads,  street  tnilways,  dining,  sleeping,  and  parlor 
cars,  gas.  water,  and  electric  lighting,  heatinfr.  and  power  com- 
panies 1  per  cent  on  their  gross  earnings  derived  from  business 
transacted  within  the  state.  The  1  per  cent  tax  la  In  lien  of 
all  oOMr  taxation  upon  the  Intangible  personal  proi>erty  or 
corporate  excess  of  everi-  surh  coriHiration  the  property  of 
which  Is  operated  in  the  state  by  any  such  corporation  liable 
to  sadi  grew  esndags  tax.  The  2  or  3  per  cent  taxes  are  In 
lieu  of  all  other  taxes  upon  the  "  lines,  cables,  conduits,  ducta, 
pipes,  machines  and  machinery,  equipment,  and  other  iter- 
sonal  property  or  estate"  need  exdulvcly  in  the  bnMneM  of 
ifi^  eoKpmtion  witUn  the  state.  The  sUte  board  of  tax 
commissioners  assesses  the  gross  earnings  tax. 

The  tax  is  to  be  paid  to  the  state  treasorer  on  or  before 
JSly  18,  and.  If  net  then  paid.  ahaU  bear  interest  at  the  rate 
of  8  per  cent  per  annum  from  the  1st  day  of  July  until  paid 
if  such  paymmt  is  made  before  the  commencement  of  legal 
proceedings  for  the  recovery  of  tihe  tax,  and  at  the  rate  of  10 
per  cent  per  annum  If  made  after  the  eommwicement  of  such 
proceedings.  The  tax  Is  a  lien  on  real  estate  of  the  corpora- 
tions. Shares  of  stock,  bonds,  or  other  evidences  of  Indited- 
nem  of  eompaaies  sabioet  to  the  gress  earnings  tax  are  not 
taxable  to  the  Iwldets. 

Savings  banks,  on  or  before  AugOSt  1.  imy  to  the  state  40 
cents  on  each  |iluO  of  d^NMtfts  and  on  eadi  ftOO  of  rsMerved 


TAXATION  AND  REVENUE 


SYSTEMS—RHODE  ISLAND 


Itall  iBiUlliiiilliii  Incorporated  in  Rhode  Islaiid  pajr  a  iinllur 
tHK  m..  'ifcpwitg  in  "participnting"  accounts. 

llMMUniMt  fsompinles  of  the  state,  except  mutual  insurance 
mmpuMm,  pur  2  per  cent  of  tlie'  gmm  pranivnis  and  aawt" 
■■Ma  roceived  dnrlnp  the  year  on  property  insored  in  tte 
itate  tut  m  property  in  other  states  wliere  such  premlams  are 
Mt  taxed,  and  douMttic  mutual  insurance  cmnpanies  pay  a  tax 
of  1  'per  cent  on  fraas  mmimm  neattud  .and  ■awiiawmiiita  tiA- 
lacied  dnrfns  the  yenr. 

Poreifn  Insurance  companies'  agents,  other  than  mutual,  and 
tlHae  of'  iMMgn  snra^  cmnpnideB'  mm  raqnlrad  'to  pajr  a  tax  ef 
2  per  cent  on  the  amount  of  premiums  and  assessments  received 
In  tlie  state,  and  foreign  mutual  insurance  companies  and 
•Win  paj  a  tax  of  1  per  cent  on  groes  premiums  received  and 
■■■■■■ania'  conaded  dnrlnc  'Uia  yvur. 

Fire  Insurance  companies  are  allowed  to  deduct  from  pre- 
miums and  aaseasmaats  received  so  much  thereof  as  may  have 
ftaen  latui'Md  to  .paUtaylMildara'  dofinc'  tlie  jraar  'OPMi  cnnoaQa- 
tions  praffMad  tin  atmiaid  iMai  of  Itoa"  paUqr  mm  Mm 
been  used. 

IWcIgn  iHdldiw  nad  loan  assoetetlona  par  ene-fourOi  of  1 
par  cwt'  on  capital  adoaliy  paid  In  ''darinc  Ite  pneadin« 
eatandar  yaar  flmi'  ffiiliiiHi,  niHi  'Caclate  -iadnetlana  for 

The  stste  noeives  onfi^loiitlli  iif  Hm  Hqw  Botnses 
collected  by  the  tomm  and  dism;  one-half  of  the  pro- 
eeeds  of  town  and  city  licenses  on  shows,  exhibitions, 
iMwling  alleys  billiard  tables  and  shooting  galleries; 
and  seven-eighths  of  the  duties  on  auction  sales,  which 
asB  mw^ieiilh  of  1  per  cent  of  the  property  sold.  ' 

WaHtmrn  and  poddlns:  Annnal— Jewelry,  state,  $200,  Provl- 
§mm  OMutF,  fMNI^  otter  conatioB,.  ISO;  otiwr  maniiaadiaa, 
atate.  180.  Providence  OomMar,  $30,  other  counties.  $15 :  certain 
pntentad  artklea,  state,  fBH,  with  no  county  Ucenae.  Hawkers 
■ai  padfflcta  of  "oHier  Borekandloe**  may  take  ont  qaarmiy 
nnaaaa  for  atate  and  Providmce  County.  Itinarant  Toadota, 
■Her  mnking  a  apedal  deposit  of  $1,000  with  ^neral  treasurer, 
pay  a  quarterly  atate  llcoiae  of  $200  and  a  further  local  license 
of  fim  la  eatil  towa  or  city  wRh  a  popolattoB  of  leaa  tban 
1S.000,  and  $350  in  those  with  a  population  of  over  UMMIO. 
no  apodal  deposit  is  returned  60  days  after  the  expiration 
■ad  retara  or  anrrender  of  the  licMise,  provided  there  are  no 
'aaiiUBBrnl  claims  against  Uemae  at  aaeft.  tbm. 

Automobile  and  motorcycle  operators,  par  aaaaai,  fl. 

Hunting  licensoa  realdents  of  state,  and  aonrortdante  of 
alato'  ate'  am  17allid  Stalaa  'dtlana  and  mm  veal  catato  la. 
state  assessed  at  not  laaa  fHan  fOOOt  or  who  belong  to  Bteda 
Island  footing  or  IMing  didw  hicorporated  prior  to  January 
1. 19011.  wlUdli  own  real  estote  in  the  state  assessed  at  not  less 
tlmn  lUOOO.  fl;  otiier  United  Statea  dtfaiwi,  noataaldaBta  of 
tte  atete.  $10 :  unnaturalized  foreign-bom  nonresidents  of  the 
atatav  fl&.  These  license  fees  aro  paid  by  the  city  and  town 
dHta  to  tha  atoto  treraarer  and  tiience  appropriated  to  the 
aae  of  tfee  eoauaiaaioaon  of  'IIbIb  Hmt  tte  pi'teaiiiUim:  and 
propagation  of  Mrds  and  era  me. 

iBcoffporatlon  fees,  certificates,  general,  $1 ;  special  tai^  flOO; 
eotparalioaB  otkor  tlma  «or  bostnees,  |S;  alaa  oB»laal>  of  1 
per  cent  on  capital  stock  above  $100,000;  increase  capitel  stock, 
one-tenth  of  1  per  c&A;  civil  commission.  $2;  examination  of 
iaraign  hnlNHng  and  loan  aaaodatlfNia  by  insurance  coannls- 
lihaicr.  $50  to  $100,  aeemid^  to  value  of  net  assets;  practice 
of  medicine,  examination,  $10;  certificate,  $2;  pharmacists,  ex- 
aadnation.  $10;  dentists,  examination,  $20;  cortlflcate.  |2. 
paddi8i%  llcaaoe^  H ;  flottlga  'Imaaraaco  and  anraty  eooipanlea— 


iliag  copy  of  charter,  |80 ;  Ollag  aaaaal  olataaMat.     ;  afeat^ 

certtlicata,  annual.  ?2.  Analysis  too  to  1)0  paid  by  all  niannfac- 
turen^  acants,  oc  sellers  of  any  brand  of  commercial  fertiiiiei 
naed  la  the  atota^  |8  for  each  fngredtent  aald  to  be  ooatolned 
in  any  brand  of  such  fertilizer ;  insurance  brokers,  certlfleate, 
$10;  to  catch  and  take  lobsters  from  state  waters.  $5. 

For  certificate  of  registration  of  automobiles,  $5  to  $25, 
aeeordlng  to  horaepower;  of  lOtaWyOm  fl;  of  aatoBMMl* 
trucks,  $2;  eertifleataa  lannA  to  awtor  vaiMa  ■mnifHinrtrt 
or  dealers,  $60. 

llpla^MMato,  exaoilaatloii,  flO;  certlfk»te,  $10:  anmili 
renewal.  $2;  certtflcate  of  exemption  from  registration,  $5. 
Veterinary,  osaariaatloi^  flO;  eortiaeatok  fS;  aaaaal 

renewal,  fl. 

PubUe  aeewuatani,  otatflaatioB  aad  eoitlleate;  fSB^ 

Embnlniers,  examinntinn.  $5;  certificate,  $5;  renowal*  ffL 
Amounts  received  from  the  above  go  to  pay  the  expenses  of 
the  reapediive  boards,  any  balance  being  covered  into  the  steto 
txeaamy ;  la  a»  aoMit  laajr  thfr  expaaaaa  of  the  boafdi  oondaet- 
lag  tbaaa o»a1aBtiaa%  akw  baa  cfcam  apiMi  ttt  mm. 

m,  rmm  mcoMi  mjl 

TiMBe  is  no  income  tax  in  Ehode  Island. 

Gmnmr  BBnonm. 

The  counties  are  merely  judicial  districts  and  have 
no  indepraideiit  tieasnry  or  revenues. 

MuinciPAi.  Bavmun. 

A.  mmmuts  fmonmr  tazbs. 

1.  Bm0-^ 

The  property  included  and  the  asseasment  and  equal- 
ization thereof  nre  in  general  the  same  as  have  already 
been  described  under  State  revHUMB. 

2.  Bate— 

Those  electors  of  any  town  who  pay  a  tax  on  at  least 
$134  worth  of  property  may,  by  vote,  levy  a  tax  for  the 
purposes  authorized  by  law  on  the  ratable  property  of 
the  town,  eitliir  of  a  etrtaia  torn  or  at  a  certain  per* 
ecntag^  on  thA  vahiatioii,  and  may  order  the  tine  whiii 
the  tax  is  to  be  assessed  and  when  paid. 

No  town  shall  assess  its  ratable  property  in  any  one 
year  in  excess  of  1^  per  cent  of  its  ratable  value  except 
for  the  purpose  of  paying  the  indebtedness  of  such 
town  or  the  interest  thereon,  or  for  appropriations  to 
any  of  the  sinking  foiids,  or  lor  estmordinary  repairs 
for  damages  oniaed  by  tiw  etansBts;  bat  tiiiBMMnntu 
for  specific  benefits  conferred  by  the  opening  or  im- 
proving of  any  public  hi^way,  or  any  public  8ewer» 
shall  not  be  taken  to  be  within  this  HwritatTf^n, 

Whenever  a  town  for  the  maintenance  and  repair  of  Its 
highways  and  bridges,  makes  an  annual  tax  levy  at  a  rate  of 
20  cento  or  aora.  and  the  town  deeton  direct  that  the  money 
be  expanded  under  the  care  and  direction  of  the  state  board 
of  public  roads,  a  sum  of  money  equal  In  amount  to  one-fifth 
of  the  money  appropriated  by  the  town  is  appropriated  out  of 
tmr  namf  in  tte  state  troaaury  aat  otbeiwlae  apptopriatt*— 
to  be  used  by  the  said  state  board  for  the  rppsiir,  care,  and 
maintenance  of  public  highways,  causeways,  and  bridgaa  in  tbe 
apld  town. 

X,  


TAXATION  AND  REVENUE  SYSTEMS-SOOTH  CAROLINA. 


3.  CoUeeUim— 

Collection  is  made  by  the  town  collectors  upon  war- 
rants of  the  town  treasurer,  or  when  the  town  treas- 
urer is  elected  collector  of  taxes  such  warrant  shall  be 
issued  by  the  town  clerk. 

All  taxes  assessed  against  any  person,  copartnership, 
or  corporation  in  any  town  for  either  personal  prop- 
erty or  xeal  estate  OM  constitate  a  liea  on  his,  tbeir, 
or  its  real  estate  therein. 

B.  FOUL  tAtam. 

Every  person  who,  if  registered,  wwM  be  qualified 
to  vote  is  to  be  assessed  at  the  annual  asseesaient  of 
town  or  city  taxes,  a  tax  of  $1,  or  so  mudi  thereof  as, 
with  his  other  tans,  shall  amoimt  to  $1.  In  case  of 
nonpayment  the  delinquent  may  be  committed  to  jail, 
there  to  remain  until  he  pays  the  tax  and  all  legal 
costs,  or  discharged  therefrom  in  due  course  of  law. 
The  proceeds  of  the  poll  tax  are  applied  to  the  sup- 
port of  the  public  schools. 

The  poll  tax  may  be  remitted  upon  application  to  the  town 
council  or  board  of  assessors,  in  ttie  cases  of  persons  per- 
forming military  duty  during  the  year ;  marines,  for  any  year 
whUe  at  sea;  of  Civil  or  Spanish  War  soldiers,  sailors,  or 
marinea;  and  of  poraona  fAo^  by  reaaon  ot  extreme  poverty, 
are  mablo  to  pay  ttM  tax. 

D.    COKPOSATHm  VAZIB. 

Public  service  corporations  given  a  fraadiifle  by  a 
mmiicipality  are  required  by  state  law,  in  return  for 
the  privilege  bestowed  by  such  franchise,  to  pay  such 
portion  of  their  gross  earnings  not  to  exceed  3  per  cent 
as  may  be  agreed  upon  by  iJSi»  terms  of  the  franchise 
grant 

B.  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

Town  councils  may  license,  at  discretion,  public  shows,  bowl- 
ine alleys,  and  biUiard  tables,  shooting  galleries,  exhfl>itiona, 
and  intaBlianeo  ofltoaa  On^taalf  of  the  pveeeeda  0»  to  the 

state. 

Three-fourths  of  the  amount  of  money  received  from  liquor 
licenses  goes  to  the  town  or  dty  and  one-fwartt  to  fbe  irtat& 
Tkn  tatea  are:  To  manufacture  or  sell  liquor  at  wholesale  and 
retail,  not  to  be  dnink  o!i  premises,  not  less  than  $700  nor  more 
than  $1,500 ;  to  sell  liquor  at  retail  only,  according  to  size  of 
town,  1800  to  HjOOO;  for  drag^atB  In  sell  UqaaM  ftr  SMdldnal 
pufpoaea  only,  IK 


I'iiwiibroliers.  $r,0;  private  detect ive.  $10 ;  auctions,  one-tenth 
of  1  i)er  cent  tluty  on  all  proiJerty  sold,  seven-eightlia  of  the 
proceeds  of  Which  goes  to  the  state.  Itinerant  landor.  local 
fee.  $5.   Cinematograph  operators,  $1. 

Owners  of  ships  engaged  in  foreign  commerce  pay  to  the 
treasurer  of  the  town  to  which  tiie  ahipe  are  registered,  ftw 
the  use  of  the  town,  and  In  lieu  of  all  other  taution,  1  fier 
cent  of  the  not  oariiincrs  of  such  ships. 

Dogs,  male,  $1.15;  female,  $5.15;  funds  to  be  used,  ilfat,  to 
pay  damages^  and  the  balance  to  be  applied  to  achoot  fund. 

School.  Revenues. 

Less  than  1  per  cent  of  the  school  revenues  in  Rhode 
Island  are  derived  from  the  permanent  school  fund. 

The  constitution  provides  that  the  money  which  is 
appropriated  for  the  establishment  of  a  permanent 
fund  shall  be  invested  as  a  perpetual  fund  for  that 
purpose.  The  laws  provide  that  the  duties  imposed  on 
auctioneers,  whidi  are  paid  to  the  state,  lAiall  be  added 
to  the  school  fond.  The  inoome  of  the  fund  is  to  be 
annuaUy  appM^riated  for  the  support  of  public  schods 
in  the  towns. 

The  sum  of  $120,000  is  appropriated  annually  by  the 
.«^tate  for  the  support  of  the  schools  in  the  several 
towns,  and  apportioned  according  to  the  numbor  of 
schools  and  children;  but  towns,  as  a  ooBdition,  must 
raise  by  tax  an  equal  sora.  The  state  also  makes  addi- 
tional small  appropriations  for  graded  and  high 
sdiools,  evening  sdiools,  school  apparatus,  and  school 
supervision,  and  maintains  the  normal  school  and  the 
Rhode  Island  Institute  for  the  IX>af. 

The  state  pays  annually  $100,  independently  of  all 
other  subventions,  to  the  town  for  each  graded  school 
thecttia  wi&  whkh  an  imgraded  sdiool  has  been  oon- 
solidated. 

Towns  may  divide  themselves  by  vote  into  school  dis- 
tricts. Every  such  district  may  raise  money  by  tax 
on  the  ratable  property  of  the  district,  the  amount  to 
be  approved  by  the  school  committee  of  the  town.  Dis- 
trict taxes  are  levied  on  the  town  assessment  and  c<A- 
lected  the  same  as  town  tans. 

AH  oonrt  fines  aoeniing  under  the  oon^nlsory  odu- 
cation  law  inure  to  the  benefit  and  support  of  the 
public  schools  in  the  city  or  town  in  whidi  the  offense 
was  committed. 


SOUTH  CAROLINA.' 


SoqUi  Carolina  draws  its  state,  county,  and  munici- 
pal revenues  mainly  from  the  general  property  tax. 
There  is  a  jrraduated  income  tax,  a  special  license  tax 
on  insurance  companies,  and  an  annual  license  tax  on 
all  corporations,  and  certain  other  special  business 
taxes  and  licenses.  The  state  dispensary  system  yields 

'  ^This  coniidlation  ia  dwived  mainly  from  the  following 
sources: 

C!ode  of  T.aws  of  South  Carolina.  1902.  Vol.  I.    The  Civil 
Code:  The  State  Company,  Columbia,  S.  0..  1902. 
Acts  of  the  QoMial  AmiaiMy.  IMS  to  lam. 


a  larg^  revenue,  which,  with  the  poll  taxes,  goes  to  the 
schools.  The  state  receives  revenue  from  fines  as- 
sessed for  violation  of  rules  and  regulations  of  state 
crop  pest  commission. 

ooNsrrrunoNAL  raovisiiiiis. 
AancLB  X. 

SBC.  1.  The  general  aaaendily  ahaD  provido  by  law  for  a  nnl- 

tonn  and  equal  rate  of  aasessment  :ind  taxation,  and  shall 
pravribe  E«suIatloBS  to  aeeuFe  a  Just  valuation  for  taxaUon 


tAKimm  Mm  mvmrn  mBmrn^um  cabolina. 


•f  aft  pufwlif,  imi  personal,  and  possessor)-,  except  mines 
•ai  mnnag  .tljinii;.  product  of  wbich  sHom  sbftU  be  taxed ; 
alM  exceptlag  waeh  property  as  mjr  Iw  ccenipted  bgr  Mm 
municipal,  edocatiooal,  literary,  scientific.  ieli$;ions,  or 
:  Proviied,  however.  That  t3b»  general  as- 
«  cttpltatlfNi  t«x  upon  sudi  domestic  aid- 
as  from  tlieir  nature  aad  baMts  are  destructive  of  other 
property:  And  provided  further.  That  the  general  assembly 
may  provide  for  a  gradnated  uix  on  incomes  and  for  a  grad- 
HcBniri  em  eeevpatieas  and  Iwniimii. 
.  2.  The  general  assembly  shall  provide  for  an  annual  tax 
It  to  defray  the  estimated  expenses  of  the  state  for  each 
jcan  and  whenei-et  It  lian  tappen  amt  Vbm  ovdbiary  expcBses 
oC  tiM  atate  for  any  year  aball  exceed  the  ineeme  of  the  state 
for  such  year  the  general  assembly  shall  provide  for  levying  a 
tax  for  the  visaing  year  sufficient,  with  other  sources  of  in- 
to pay  deideney  of  tte  praeefflng"  year,  toBitlier 
I  the  estimated  expenses  of  the  ensuing  year. 
SBC.  3.  No  tax  shall  be  levied  except  In  pursuance  of  a  law 
whidi  shall  distinctly  atate  tbe  object  of  tte  aame;  to  wMdi 
object  the  tax  iftal  ie  applied. 

Sec.  4.  There  shall  be  exempte«l  from  taxation  all  county, 
township,  and  municiiwl  property  used  exclusively  for  public 
IHMiain  and  not  for  revenue^  and  ^  property  of  all  adNMls, 
aaUeges.  and  institutions  of  learning;  nil  c  h.tritible  InstltutioTis 
In  the  np^lpp  of  asylums  for  the  infirm,  deaf  and  dumb,  blind, 
idiotic,  Indigent  persons,  except  wliem  tiie  pfeflta  ef  aadi 
iMtiMioaa  are  appited  to  private  naee;  all  pnUle  ttlwarles. 
(jrarches;  paraonages.  and  burying  grounds;  but  property  of 
societies,  aithouf^  connected  with  diaritable 
mmitMk'tnm  atate.  eovniy,  or  mnnlflpal 
FnvUteM,  That  aa  to  ftil  aatate  this  exemption  shall 
id  beyond  the  bulldlnpi  nttl  pNulaes  actually  occupied 
schools,  collegea,  InatHntlw  of  learning,  asylums, 


school,  municipal,  and  all  other  taxes  shall  be  levied  on  the 
same  aaseasment.  which  aball  be  that  made  for  state  tazea; 
and  the  taxes  for  the  subdivisions  of  the  state  ediall  be  leriad 
and  collected  by  the  reopactiye  flacal  aothoritiea  theteol 


with  charitable  obJectR 
Ik  The  corporate  authorltiee  of  counties,  townahipo; 


and  collect  taxes  for  cecpeBite  pipiiaw;  each 
taxes  to  be  uniform  in  respect  to  penaina  and  property  within 
the  Jnriadiction  of  the  body  Impoalnf  tbe  eamfc  All  shares  of 
in  any  bank  «r  baaktef  aaaedattai  loea^  to 
state,  whether  now  or  hereafter  incorporated,  or  organ- 
nnder  the  laws  of  this  atate  or  of  tlie  United  States^  shall 
is  listed  at  their  tme  ralne  to  money  and  taxed  for  municipal 
to  the  dty.  ward,  town,  or  tocerporated  village  where 
bank  is  located,  and  not  elsewhere:  Provided,  That  the 
wonda  **  tme  valoe  in  money  "  as  used  in  this  section  shall  be 
as  to  toaan  aad  tocMb  all  aH^few  or  coctra 
and  every  qiecies  of  personal  property  of 
•1  ppwsion  of  any  such  banic:  Provided, 
a  Mke  rnlilir  aihtlon  shall  apply  to  tlw  atoekbolders  of 
aU  eatiMifatioiis  other  tbaa  baaktot  twtitntloaa.  Aadthegen- 
anl  a.ssembly  shall  require  that  all  the  property,  except  that 
permitted  to  be  exempted  within  the  limits  of  municipal 
AeD  be  toxad  fer  eerporate  pnrpoass  sad  for  Iks 
MMs  contracted  under  authority  of  law.  *  *  • 
Sec.  6.  •  •  *  The  general  assembly  shall  not  have 
to  authorise  any  county  or  township  to  levy  a  tax  or 
for  any  vmpom  osept  for  edniattaaal  pwrpoaes, 
to  build  and  repair  public  roads,  buildings,  and  bridges,  to 
mslntoto  and  support  prisoners,  psy  Jurors,  county  (riSkers,  and 
$m  UtisatiaB,  4aaraatto%  and  esart  mpmmm,  aad  for  erdteary 
taiaiU  purposes,  to  sufvort  paapers,  aad  pay  past  indebtedness, 
8nc  12.  The  fiscal  year  sball  ^rnwiaiSBcai  sa  tte  1st  dsy  of 
to  each  year. 


Sec.  6.  The  existing  county  boards  of  commissioners  of  the 
several  counties,  or  sndi  ofllcera  as  may  be  vested  with  similar 
duties,  disll  levy  an  annual  tax  of  3  mills  on  the  dollar  upon 
all  taxal)le  property  in  their  respective  counties,  which  tax 
sliall  be  collected  at  the  same  time  and  by  the  same  officer  as 
the  otber  taxes  for  the  ssms  year,  aad  ahall  be  apportlaasA 
among  the  school  districts  of  the  county  according  to  the  num- 
ber of  pupils  enrolled.  *  •  *  There  shall  be  assessed  on  all 
taxable  polls  to  the  stote  between  the  ages  of  21  and  <M>  yean 
(iiauHilliH  Ooafotaate  aoMiera  above  the  age  of  50  years) 
an  annual  tax  of  $1  on  each  poll,  the  proceeds  of  which  tax 
stiall  he  expended  for  school  purposes  in  the  several  school  dis- 
tricts to  whlcblt  Is  eollsetad.  WlMnever  dnrfns  the  ttiree  next 
saaiing  fiscal  years  the  tax  levied  by  the  said  county  boards 
of  commissioners  or  similar  officers  and  the  poll  tox  shall  not 
yidd  an  amount  equal  to  |3  per  capibi  of  the  nnAer  <rf  dffl- 
df«n  fwnnna  to  Ika  paMie  sdmsls  of  eack  oonnty  tor  liw 
scholastic  year  ending  the  3l8t  day  of  October,  in  the  year 
1895,  as  it  ajqiiears  to  the  report  of  ttie  state  superintendent  of 
edneatiott  for  aaM  actelaaCle  year,  tbe  coaqitroUsr  fweml 
shall,  tix  Ite  sfiMBaid  three  aaoit  ensuing  fiscal  years,  on  the 
first  day  of  each  of  said  years,  levy  such  an  annual  tax  on  the 
taxable  property  of  the  state  as  he  may  determine  to  be  neces- 
saiy  to  toaks  aaek  daAdsMr,  to  ba  eoOeeted  as  other  stote 
taxes,  and  apportion  the  sjime  among  the  counties  of  the  state 
in  propcHTtion  to  the  respective  deficiencies  therein,  and  appor- 
tlsiisd  aiaoBff  tbe  sAool  dlstrteto;  snd  ftom  and  aflff  IImi  Slat 
day  of  December.  In  the  year  1S98,  the  general  assembly  shall 
cause  to  be  levied  annually  on  all  the  taxable  property  of  the 
stote  such  a  tax,  to  addition  to  the  tax  levied  by  the  said 
cooaty  beaids  ef  iitoiaflnnMi  or  iteOar  oMeara,  and  poll 
tax  above  provided,  as  may  be  necessary  to  keep  the  schools 
open  tturoughont  the  stote  for  such  time  as  the  general  assend>ly 
prescribes;  snd  sneh  tsx  is  to  be  spporUoned  smong  tha 
conatlea.  Any  sdiocrt  district  may,  by  aatborlty  of  the  general 
assembly,  levy  an  additional  tax  for  the  support  of  its  schools. 

Sac.  12.  All  the  net  tocome  to  he  derived  by  the  stote  from 
tbe  sale  or  IkMnss  fat  sale  of  apttllauoB,  aMit,  vlaoaa.  aad  la- 
toxicatlng  liquors  and  beverages,  not  includlag  irtMt  Is  allowed 
to  go  to  the  counties  and  municipal  corporations  of  the  state, 
shall  be  applied  annually  in  aid  of  the  supplementory  taxea 
fOr  pabHe  aekasi  parpoaea:  Provided,  Ttet  tbe  aappleawatoty 
taxes  are  only  to  be  levied  when  the  net  Income  .nforesaid  is 
not  sufficient  to  meet  and  equalise  deficiencies  in  the  school 
Itanda 

ManaiM  vm. 

Sec.  8.  Tlie  corporate  authorities  of  cities  and  towns  in  this 
slate  i*ali  be  vested  with  power  to         and  collect  taxao 

for  eerporate  purposes,  said  taxes  to  be  uniform  in  respect  to 
perasna  and  property  within  the  Jurisdiction  of  the  l>ody  com* 
poainc  tibe  aame;  and  all  property,  except  andi  as  Is  essaipt 
by  law,  withto  the  limits  of  cities  and  towns  shall  be  taxed 
for  the  payment  of  debts  contracted  under  anthority  of  law. 
License  or  privilege  taxes  imposed  sliall  t>e  graduated  so  as  to 
secure  a  Jast  tppsiltkMi  «d  aack  tea  apsa  lha  ttaaaai  aufcjatt 
thereto. 

Sec  8.  Cities  and  towns  may  exempt  from  taxation,  by  gen- 
eral or  special  wdinance,  except  for  school  purpoeea,  mano- 

anttto  ttelr  Itanite  fw  five 
of  tka  istobHrtnasat  of 


TAXATION  AND  REVENOTI  S¥BTJBIIS--SOUTH  CAm)LINA. 


209 


tones-  Provided,  That  such  ordinance  sball  first  be  ratified 
by  a  majority  of  such  qualified  electora  as  shall  vote  at  an 
alsetlon  held  for  that  pnrpooe. 

.AUTICUE  n.  I 

Sec.  4  (e).  Payment  of  all  taxes,  toduding  poU  tax,  la  »»• 
requisite  to  voCtoS* 

MamoM  nt. 

Sac  29.  All  toxes  upon  property,  real  and  personal,  shall  be 
laid  apon  the  aetaia  valaa  of  tbe  property  taxed,  as  the  same 
ahall  be  ascertained  Mf  aa  asseaaaamt  made  for  the  purpose  of 

lajriag  aacb  tax.  I 

AancuB  t.  I 

Sec  6.  All  property  aiAJect  to  taxation  shall  be  taxed  to 
proportion  to  ito  valnou  I 

ABTICLB  IX. 

flML  a  All  railroad,  express,  canal,  and  other  corporations 
laiiiffufl  to  transportotion  for  hire,  and  aU  telegraph  and  otter 
aomontioQS  engaged  to  tte  boatoeai  «C  traasiaitting  totelli- 
Sance  for  hire  are  common  carriers  In  their  respective  lines  of 
mwiniag.  aad  are  SObJect  to  Itobillty  and  taxation  as  such. 

The  officers  most  directly  concerned  with  taxation 
are: 

(1)  Township  boarte  of  assessors  or  cwamfaaionws  ap- 
pototed  by  the  governor  for  a  term  of  two  yeara,  apon  recom- 
mendations by  the  membere  of  tiie  general  asaaaridy  from  the 
counties.  There  are  special  proviaions  to  many  esaatlea  for 
appolBtnent  and  eoaipenaatlfla. 

(2)  Boards  of  assessors  In  'cities  and  towns,  three  electora, 
appointed  by  the  governor  for  a  term  of  two  years.  Th«re 
are  spedal  boards  to  Oteitartoa  aad  OaliiteWa   

(S)  Ooanty  aadttar;  i^peiatad  bjr  ^  •wj^taoe  ftr  a  totai 

of  two  years.   .  . 

(4)  County  treasurer,  appototed  by  the  governor  »r  a  iwm 
of  two  yeara,  wte  acttaaeoBector. 

(5)  County  board  of  equalization,  compoaed  of  tte  rbalrmon 
of  the  boards  of  assessors  of  the  county. 

(6)  Comptroller  general,  elected  for  a  term  of  two  yaaia. 

(7)  State  boaid  of  aManon,  composed  of  the  treasurer, 
aecretory  of  state,  comptroller,  and  attorney  general,  and  chair- 
man of  the  board  of  railroad  commisslonera     

(8)  Stote  board  of  eqpJlBattoa,  ooMpeaadef  ■waHaaa  ekclad 
by  the  county  boards  of  commissioners. 

(9)  Special  board  of  equalisation  in  tiie  city  of  Charleston, 
compoaed  of  the  county  aoditmr  and  six  dttaeas,  to  te  dseisd 
br  tte  dty  eoaneU  at  Ckadeaton. 

(10)  Special  board  of  assessors  for  the  towns  of  Manning 
and  Summerton,  consulting  of  tiiree  resident  freeholdera  of 
said  towns,  to  be  appototed  annnally  by  Ite  town  eamSL 

gTATB  Revenues. 

A*  onnsAit  FBonsKn'  taww. 

^*  a.^^The  property  included  and  exempt.— AW.  real  and 
personal  property  in  the  state  and  the  peraanal  prop- 
erty of  residents  of  th«  state  whkli  may  be  hept  or 
used  tsB^mri]^  oui  of  the  state,  with  the  intention 
of  hriagNr  the  sane  ial»  tiw  8late»  er  which  haa  hssa 


sent  out  of  the  state  for  sak  and  not  jet  sold;  all 
moneys,  credits,  inTestnents  in  bonds,  Aielcs,  joint- 
stock  companies,  or  otiienrise  of  partks  nsidsiit  in 
the  state  aie  sttbject  to  taxation. 

(1)  Real  property  Indadea  not  only  land,  city,  town,  and 
village  lots,  but  also  all  structures  and  otixer  tilings 
contoined  or  attoched  tiiereto  which  pass  to  tiif  vendse  by  tte 
conveyance  of  tte  land  or  loL 

<2)  Peraonal  property,  for  purposes  of  toxation,  Includes 
all  things,  other  than  real  estote,  which  teve  any  Pecunjanr 
value,  including  moneys,  credits,  tovestmento  to  bonds,  stodte, 
joint-stock  compsnles,  etc    -Credite"  are  held  to  be  ton 
nmainder  due  to  a  party  after  deducting  all  debte  ai»d  ds- 
msnds  against  him.   But  no  deductions  are  to  be  P»jf  f^Jf' 
mrance  premium  notes  to  mutual  inaasaaoa  eoaqpaaiaa, 
Mriptlona  to  capltol  stock  of  any  JolaMsek  ^^^^^J  '^^^ 
assessed  on  daulteble  subscriptions,  or  for  C**^' 
ties.  All  property  used  to  the  operation  of  railroads  to  cuea 
as  peraonal  property. 

(3)  Property  exempt  from  state  toxation.  In  addition  to 
public  property,  is  as  follows:  Churches,  tiieir 
ture  and  parsonage;  collies,  academies,  aad  bsanaoaaa  oa 
fcamtog  uid  ttelr  endowa«nt;  Y.  M.  C.  A.  property,  not  ex- 
ceedtog  3  acres  of  land:  cemeteries:  fire  departmento:  aU 
bonds  and  stocks  of  Uie  stote,  and  municipal,  county,  and 
school  district  bonds;  sU  rente  socmh*  trom  «•> 
wbieb  stell  not  become  due  within  two  months  after  the  1st 
day  of  January  in  the  year  to  which  taxes  ^J^^ 
thereon ;  aU  of  any  annuity  not  payabto  on  or  belbre  Angaac  x 
of  tiie  year  for  wbldi  toxea  are  to  te  aaaessed  Uiereon:  all 
pensions  from  the  United  States  or  from  a  state;  all  8»»»5»  « 
tte^pital  stock  of  any  company  which  te  required  to  list  Ito 
capital  and  property  tor  taxation  to  thte  stote;  aD  tte  weartog 
apparel  of  tte  petaon  required  to  make  return  and  his  family 
articles  for  the  present  subsistence  of  tiie  family  up  to  $100; 
fair  grounds  of  agricultural  and  mechanical  sodetiea. 

h.  Assessment— There  is  but  one  assessment  for 
state,  county,  and  municipal  purposes.  Boel  estate  w 
listed  every  fourth  year-.19(»,  ISIO,  m^-hstwesn 
January  1  and  February  20,  except  a  ocrtoin  portion 
of  Motenee  County,  idiere  returns  are  to  be  made  be- 
tween Maich  1  and  Ifaieh  1&  In  towns  of  over  dO,000 
population  returns  may  be  made  between  January  1 
and  February  20  in  any  intermediate  year  upon  order 
of  the  special  board  of  equalization  of  sudi  cities. 
Changes  on  account  of  sales,  traasfwa,  or  improve- 
ments are  entered  annnaUy,  P«aonal  property  18  as- 
sessed amioally  as  of  January  1,  except  that  agn- 
ddtnral  products  in  the  hands  of  the  producer  on 
August  1  preceding  are  included.   All  property  is  to 
be  valued  at  its  true  money  value,  which,  for  real 
estate,  is  the  price  obtained  at  court  sales  for  partitoHi 
and  for  personalty  is  the  usual  price  at  adnuilflln- 
tors'  sales.  The  county  auditor  attends  at  a  comment 
place  in  eadi  towmhip  for  the  purpose  of  aaaessing 
property.  The  assessment  is  based  upon  a  sworn  list 
of  the  items  and  their  value  furnished  the  auditor 
by  the  taxpayer,  and  failure  to  furnish  such  list  or  the 
return  of  a  false  list  is  punished  by  an  increase  of  50 
per  cent  in  the  assessed  value.   The  auditor  has  no 


AMD  mvmm  SYST£liEM90UTH  CAEQUNA. 


to  AmgB  lim  wtHam  giT«n  by  Hit  ipw»«r, 
neaniiiiiiHl  ,cliaiigiv  to  tfit  InmukI  of  toifiMiiip 

W  til  lll1llli«i|Ml  iNMM^.  wilO  is  tiM 


and  natloiuil 

the  bank  Is  located  at  their  "true  value  in  money," 
Is  coostmed  to  mean  all  surplua,  capital,  and  every  kind 
owned  bgr  tte  bank.  Tte  rail  aatata  It 
taxed  to  the  bnnk  and  deducted  fmn  the  valoe  o(  tiW 
Unincorporated  banks  and 


on  tlM 

tnpital  employed  In  their  business  for  the  preceding  year, 
iBvnbrokers  on  the  avmge  value  of  property  pawned  to  them 


iMterty  nsed  in  the  operatiiM  vt  any  rallxwid.  tompike, 

canal,  or  slack-water  navigation 
be  organised  in  the  state,  is  treated 


Id  property  nsed  in  operation  Is  assessed  hgr  the  State 
of  assessors.  The  road  is  reqnired  to  mahf  alituneDts 
eoaptraitar  fcnetal  and  also  to  the  coottar  anditoia 
for  failure  to  make  the  statements  Is  50  jm  eent  addl- 
to  actual  value  The  value  of  the  right  of  way  and  track 
ii  to  be  awortioned  pro  rata  to  each  mile  of  main  track,  and  to 
Ma  mtaO'  Is  to  bS'  added  the  valae'Of  the  nnl  estate^  dxtar«%' 
and  stationary  property  situated  In  the  town,  city,  or  Tillaga; 
the  total  value  of  the  rolling  stock,  money,  and  credits  is  to  be 
WPerttoned  pto  rata  to  each  mile  ci  suiln  track  In  each  town, 
citir,  and  village.  The  apportionment  Is  made  primarily  by  the 
nflrand  company  through  Its  retnxna,  but  the  atntn  board 
I  i^iportionment 


all  other  land  not  actually  mined,  con- 
and  mining  claims,  shall  be  assessed  as 
and  real  ptoftity.  Land  actually  mined 
but  In  Hen  thereof  the  gross  pmeeeds 
and  mining  claims  shall  be  assessed 
proceeds  to  be  ascertained  and  deter- 
.  mine  «tf  ■■ateiial  wined, 
ear  companies,  palace,  drawing  room,  dlnins.  and 
car  emnpanies,  and  telegraph,  telephone,  and  ejcpress 
mm  assessed  by  the  slBte  boaid  of  asMSBon  6n  the 
basis  of  verified  statements  to  the  con^ptroller  general,  taking 
taito  ccMistderatlon  the  aggregate  value  of  all  the  ahaiea  of 
capital  stock  at  th^  market  Talue  and  the  aggregate  of  any 
■atiiegem.  which  la  deemed  the  trae  c«A  valve  of  Um  prop- 
erty of  the  corporation.  The  assessed  value  of  the  real  estate 
and  structures  not  specifically  used  in  the  goieral  busloeia, 
nn  iMnjl  Igr  tte  loeal  ew.  is  to  be  deducted  from  tha 
value  ot  the  property  as  ascertained  by  the  state  boaid— 
^t  proportioii  of  the  value  Is  taken  which  represents 
within  the  state.  The  assessment  of  the  state  board 
la  appovtleaai  to  He  mmmm  and  bf  m»  eewly 
to  the  townships. 

insurance  companies  are  assessed  on  perscmal  prop- 
whera  the  principal  oflke  la  located,  but 
of  fWeigB  eempanlea  am  aanased  on  the  pom  reeelpla 
ef  the  agency,  tc^ether  with  the  value  of  the  personal  estates 
altuated  at  the  agency,  and  are  charged  with  taxes  on  the 

>  ate.  in  general,  assessed  as  individuals.  WiMtn 
pwgei'lj  of  domestic  corpora tltMos  is  taxed  In  the  Hate 
riMPen  «f  sach  emnpetntlona  are  not  assessed. 

C  ffudiifalMMi.— The  duty  of  the  township  and 
iMtvdi  of  ■tmmmm  in  laoPMsuig  aad  Icma*- 
ixf  any  property,  real  or  penmial. 


m  fixed  by  the  county  auditor  or  returned  by  any 
person,  pertains  to  the  ■niwiiiiiinint  rather  than  to 
eqnaliaatioo.. 

The  county  board  of  eqnaMaation  equalises  the  valii- 

ations  of  real  and  personal  property  fi.xed  by  the  board 
of  township  assessors  and  the  special  boards  of  as- 
sessors. It  may  raise  or  reduce  items  in  the  list,  but 
is  not  to  reduce  the  aggregate  value  as  returned  to  the 
county  auditor.  There  is  an  appeal  from  this  board 
to  the  oomptrollir  gtnataL 

The  state  board  of  equalizatioii  masts  vnrj  loortli 
year  for  the  equalization  of  the  assessmsnt  of  real 
property  among  the  several  counties,  towns,  cities,  and 
villages.  It  equalizes  both  the  real  and  personal  prop- 
erty, returns  of  textile  industries,  canals  providing 
power  for  faH  or  hire,  and  eottonseed  oil  and  UttT- 
lizer  companies  annually,  in  order  to  obtain  uniform- 
ity of  taxatioiiiipon  the  pro|p«ty  o{  siwh  industries. 
2.  RaU— 

For  the  fiscal  year  beginning  January  1,  1912,  a  tax  of  5| 
mills  was  levied  by  the  general  assembly  upon  every  dollar  of 
He  vatae  «C  all  taxable  pnpertj  of  the  state  to  smet  tha  ev> 

Taxes  .are  collected  by  the  county  treasurer,  who  is 
paid  for  his  .services  by  commissions  out  of  the  taxes 
collected.  The  time  of  payment  is  from  the  15th  day 
of  October  to  the  81st  day  of  December.  The  penalty 
for  Boapayment  of  igsm  is  1  per  cent  for  January, 
1  per  cent  for  Fdbtaaiy.aBdS  par  o«t  altar  tha  1st  of 
March.  Delinquent  taxes  are  collected  by  distress  or 
warrant  to  be  executed  after  March  15.  All  personal 
property  is  liable  to  distress  and  sale,  and  real  prop- 
erty on  which  taxes  are  delinquent  may  be  seized  and 
sold.  All  taxes  are  a  lien  upon  the  property  taxed 
wbkh  attadies  at  tha  baginning  of  the  fiscal  year  and 
e:qnrea  in  10  y«an. 

a.  rou.  TAXIS. 

AH  maks  between  21  and  60  years  of  age  ars  sal>> 

ject  to  an  annual  poll  tax  of  $1,  the  proceeds  of  which 
are  applied  to  educational  purposes.  Those  who  ara 
incapable  of  earning  their  own  living  are  exempt. 

Nonpayment  of  the  poll  tax  is  made  a  misdemeanor 
punidiaUo  by  a  fine  of  not  more  than  $10  or  by  im- 
prisonnaBi  at  luued  Jafaor  vpon  tiia  pdbUe  works  of 
the  ooonty  lor  not  move  than  2D  days.  FoUtaxman 
used  to  meet  tin  BrpaBsei  of  adiosl  diatrieli  In  whidi 
collected. 


o.  vmm  nmnKftircB  tax. 

There  is  no  inheritance  tax  in  this  state. 

n.  oonoiATiOiir  taxm. 

Corporations  are  not  required  to  return  their  capital 
for  taxation,  nor  ara  the  diareholders  tamd  on  their 


TAXATION  AND  REVENUE  SYSTEMS— SOUTH  CAROLINA. 


211 


shares  tar  state  purposes,  but  the  real  and  personal 
property  of  oorporations  is  taxed  like  that  of  indi- 
viduals. 

(Sea  BusinssB  taxes,  lioeBflBBi  and  lees.) 

S.  BUSOnsS  TAXIS,  UOBNSBS,  AMD  nOBB. 

Business  taxes,  licenses,  and  fees  are  imposed  as 
foUowB: 

All  pencam  or  corporations  engaged  in  tbe  manofSrtnre  or 
sale,  in  balk  or  othwwiae,  of  fertilisers,  cottonseed  meal,  or 

commercial  manures  are  to  pay  the  state  treasurer  an  loi^ec- 
tiou  tux  of  25  cents  per  too.  To  trap  terrapin  and  sUp  fEom 
ittmtt,  |2S  per  amnun;  eoabalmen^  Uoenaek  flO. 

An  annual  license  fee  of  one-half  of  1  mill  upon  each  dollar 
of  capital  stock  paid  in  is  required  of  every  domestic  corpora- 
tion, exoeiit  as  railroad,  express,  and  otber  companies  are 
<Haif«Bllr  pnwkM  ftw,  and  fineigii  corpotati<ms  paj  one- 
half  of  1  mill  upon  each  dollar  of  the  value  of  their  property 
wnd  witliiu  this  state  in  tbe  conduct  of  their  business.  Ex- 
press, railroad,  street  railway,  navigation,  waterworks,  Vigbt 
and  power,  telegraph  and  telephone,  and  parlor,  dining,  and 
sleeping  car  companies  pay  a  license  fee  of  3  mills  on  their 
gross  income  within  the  state  as  ascertained  by  the  State  board 
ni  aaMBson  from  tbeir  reliuua. 

The  insurance  department  was  created  by  act  approved 
February  24,  190S.  The  following  fees  are  collected  by  the 
huraranee  commtsstonor  and  paid  orar  to  tbe  state  treasurer 
at  least  once  a  month:  Annual  license  for  life  companies 
(legal  reserve),  $50;  fire,  accident,  casualty,  or  surety,  $40; 
exclusively  marine,  $15;  mutual  associations  doing  business  in 
BMm  ttwa  ea«  eeostr.  9IB;  dotes  bmleeai  in  en^  mm  eontr, 
$10;  doing  business  in  only  one  county,  gross  income  not  to 
exceed  $500,  $5 ;  for  each  company  not  otherwise  specified,  $50. 

ISmlgn  Insoranoe  eoaivaBles,  foreign  land  aaeodatiooa,  for- 
eign bniUlint;  and  loan  associations,  foreign  banking  associa- 
tions, and  nil  other  classes  of  like  business  not  incorporated  in 
the  state,  except  national  bunks  and  benevolent  institutionfl  or- 
canlaed  sndM*  the  graad  lodce  qntam,  are  MQsifed  to  pay  an 
■tiniufi  license  fee  of  $100  to  the  Insnnmoe  commissioner  by 
the  31st  of  March  in  each  year.  Every  foMlgn  insurance  com- 
pany of  any  class  and  all  Vhe  elasiii  of  hMtneaa  are  reqelred 
to  pay  semiannually,  In  addition  to  the  annual  license  fee,  as  a 
graduated  license  fee  an  amount  equal  to  2  iter  cent  on  total 
premiums,  less  any  dividend  credits.  If  said  company  or  as- 
sodatlon  shall  hate  teveated  in  bOM  IMe  leeal  seuafltiea  one- 
fourth  of  the  reserve  on  all  policies  issued  in  South  Carolina, 
the  additional  fee  shall  be  1}  per  cent  on  the  receipts;  if  in* 
restmenta  be  one>half  of  resenre^  the  fee  shall  be  1)  per  cent ; 
if  it  be  three  fourths  of  reserve,  the  fee  shall  be  1}  per  cent; 
if  entire  reserve  be  so  Invested,  the  fee  shall  be  1  per  cent. 
The  respective  counties  sliall  receive  one-half  of  the  additional 
lieMiae  Ibee  eoOeeled  on  pmnloaas  reeetved  bf  each  eos^any 
In  that  county,  and  such  sum  is  to  be  used  for  ordinary  county 
purposes.  No  additional  county  tax  or  fee  shall  be  levied  on 
such  companies,  but  munkipalttieB  may  levy  addlttonal  taxes 
or  fees  by  ordinances. 

IVweIgn  mutual  fire  insurance  company  maintaining  no 
manlB.  writing  no  business  except  on  property  of  Its  members 
and  doing  business  without  profit;  shsll  pay  an  annual  depart- 
aMDt  lioense  fee  of  .$25  and  the  addittooal  fM  new  pesvlded 
by  law  on  actual  cost  of  insurance. 

For^gn  flre  inaorance  companies  shall  pay  to  the  state  treas- 
vter  $1  oa  the  flOO  and  the  same  rate  on  the  amount  of  all 
piemlams  written  on  fire  within  the  limits  of  such  incorporated 
dtfea.  The  amount  collected  on  premiums  shall  be  paid  over 
to  tlM  raipaetlve  dttes  ftr  ssiport  «t  Ave  dipaitmenta 


A  Itoe  «C  8  per  eent  ea  the  pvemtaim  shaU  be  paid  to  the  M- 

surance  department  by  nuy  person  who  deslros  to  place  Insur- 
ance for  himself  with  any  company  not  licensed  to  do  busineaa 
In  the  state:  PrwtUed,  The  adjuster  onder  the  policy  shall  pay 
to  the  insurance  commlsslonas  a  fire  iuspectlflii  tax  of  unm- 
tenth  of  1  per  cent  upon  any  loss  as  adjusted. 

Any  domestic  corporation  may  provide  sick,  aoddcnt,  and 
death  beneflta  for  Its  emfdoyees  by  paying  to  tbe  insuraaoe 
commissioner  license  fees  as  follows:  E>oing  business  in  one 
county,  $10;  doing  business  in  two  counties,  $25;  doing  busi- 
ness in  more  than  two  eoontles,  $S0. 

The  Insurance  commisdoner  may  license  any  person  to  re- 
ceive for  and  transmit  premiunjs  to  any  insurance  company 
not  authorized  to  do  business  in  the  state  upon  payment  of  1 
per  eent  npoa  the  net  pranrfimM  ao  eolleetad  in  the  stala 

Tond.  iu\estuient.  dividend,  debenture,  registry,  guaranty, 
loan,  and  fidelity  and  other  such  companies  shall  pay  the  fol- 
lowing license  fees  to  Insurance  cmnmiarioner:  Doing  bosingsi 
in  more  than  two  adjoining  conntlea,  $S0 ;  in  not  more  tina  two 
adjoining  counties,  $25;  in  one  county.  $10. 

Mutual  protective  associations'  certificate  fee,  $10. 

Psreign  ftoatemal  beoedt  asMieiatlons  tfiall  pay  to  iasnnaee 
commissioner  an  annual  license  fee  of  $25. 

Agents  soliciting  for  insurance  companies  shall  imy  an  an- 
nual license  fee  of  80  cents. 

iBveirtment  companies  shall  pay  the  following  fees  to  inaar- 
ance  commissioner:  Filin;;  preliminary  informatton,  $2J0; 
semiannual  statement,  $2.50;  agent's  license,  $1. 

A  tax  of  one4eaa  of  1  per  cent  on  the  gnsi  praariam  re* 
ceipts  of  all  fire  insurance  companies  is  levied  to  pay  expenses 
of  examining  the  causes  of  fires  by  certain  state  and  local 
ofllcers.  Fire  Insurance  companies  pay  an  addlttonal  tax  of 
one-half  of  1  per  cent  of  their  groaa  pfemlom  receipts  from 
business  in  the  state  to  defkay  the  egqpaases  of  the  commis- 
sioner of  insurance. 

CSmiter  Inaed  or  renewed,  1  nrfll  oo  eadi  doilar  <rf  capital 
stock  up  to  $100,000;  one-half  mill  on  each  dollar  of  capital 
stock  from  $100,000  to  $1,000,000;  one-fourth  mill  on  each 
dollar  of  capital  stock  over  $1,000,000.  Becotdlng  applica- 
tion for  amoidment,  $2.50;  recording  petitioB,  $S;  taienaaa 
of  stock,  etc.,  $5;  declarations  of  foreipn  coriwratlons.  $5; 
certificate  of  incorporation  to  religious  or  educational  asso- 
clatlea,  fS;  fHtns^tter,  eonaolldation  of  raHraad  oompanlea» 
same  fee  as  for  organization,  with  credit  for  charter  fees  paid; 
issuing  charter,  domestic  building  and  loan  association.  $25; 
registering  labels  and  seals  of  labor  organizations,  associations, 
etc.,  |1;  notary  poHie  eewwlartnn,  $2;  iMalaK  chailar,  eotliNi 
holding  and  storage  association,  ISB. 

Fraternal  benefldaxy  aasociatkmik  permit,  $25;  annual  re< 
port,  $26. 

Physicians;,  exBlrfnation,  $10;  Indorsing  license  of  other  state 
boards  without  examination,  $5;  dentists,  $15.  Pharmacists, 
examination,  not  to  exceed  $10;  in  towns  of  300  inhabitants 
or  leaa,  IB.  Attoniqr,  examination,  |8;  adaiiarion  fern,  |B. 

Bank  examiner  fees.— Capital  $100,000  or  over,  $50;  capital 
$50,000  to  $100,000,  $40;  capital  $20,000  to  $50,000.  $30;  capital 
lesa  than  $20,000,  $20.  Brandi  bank%  if  total  aaeta  do  not 
exceed  $100,000,  fee  $20 ;  if  total  assets  esEoeed  $100,000.'  fee $90. 

State  board  of  medical  examiners  ^^^fttw  appHesolS  for 
registered  nurse  upon  payment  of  $2. 

Dealers  in  any  concentrated  commercial  feeding  stuff  pay  an 
inspection  tax  of  25  cents  per  ton  for  testing  samples;  a  fee  oC 
25  cents  is  collected  from  seedsmen  offering  seed  for  sale. 

To  suppOTt  a  state  wardiouse  system  tat  storing  cotton,  etc, 
certain  fees,  fixed  by  state  wardiouae  commission.  areeoDeeted. 

To  support  the  state  board  of  fisheries  the  followinR  fees  are 
imposed :  1  cent  for  each  60  ounces  of  canned  oysters ;  2  cents 
npoaescb  ftflOB  «C  law  dmeked  oyatect  gathered  la  the  auts; 


SIS 


TAXATION  AND  REVENUE  SYSTEMS-SOUTH  CAROLINA. 


10  cents  upon  each  bashel  of  clams  in  ttm 
— »•  tftispUi;  Si  cents  upoit  eadi  sbsd. 


;  S 


There  is  a  graduated  tax  on  incomes  above  $2,500, 
wfaether  chriwd  from  property,  rents,  interests,  divi- 
*l>nd%  or  iilariMi  or  tram  any  profession,  trade,  em- 
piofBMnl,  or  vwsate,  or  a^j  oiier  mxm  wliateyer, 


locmne  to  $5,000,  1  per  eent;  IMW  to  |T4if»^  If  per 
eent;  $7,500  to  IIO.OOO.  2  per  cent;  HOyOOO  to  118^  21  per 
eent;  $15,000  and  over,  3  per  cent 

*  Income  "  is  taken  to  mean  gross  profits,  and  dedno* 
*  '  made  of  necessary  expenses  for  carrying  on  the 
t  or  occupation.  Incomes  are  to  be  listed  at  the 
of  WWilrltiy  of  nrtorns  of  personal  property. 
OoliwAlnB  is  tiio  oam  as  for  oilier  atoto  tajWB,  and  wl^ 
like  penalty  for  noiM  to  iiuiln  ratom  ForwiMil 
teid  lilo  pena%  it  too  iwr 


o.  nHnaraaaT  raorm. 

liqnw  business  Is  conducted  by  a  state  dispensary. 
inm  eeles  are  used  for  tbe  benefit  of  tbe  conuuon 
ef  theetela 

Mqnor  is  sold  to  the  county  dispensers  by  the  state  dls- 
at  a  profit  not  to  exceed  lOperoenteCtbeooettothe 


tot  fBir  eBeepdone  Ike 

ef  0»e  eounty  dispmisaries  and  pays  one-thlid 
eeqpeimtions  in  which  they  are  located. 


te  tte- 


Ho  properti  indnded  and  the  aaoenmcnl  and 

equalization  Hmmi  am  Hit  aime  for  connij  Jk  fbr 
state  taxes. 

S.  Raie — 

The  rate  of  tax  in  the  several  counti^es  is  fixed  by  the 
general  assembly. 

county  commissioners  are  requiretl  to  levy  a  tax  of  8 
iM>  fht  Mippefft  of  pottlie  ■Gheola  «<  tMr 


ilnr'alato 


B.  POLL  TAXES. 


Il  CoOeeHcn — 
OollHlini  w  ^f>^  I 


PropMty,  community,  and  road  taxes  are  levied  for 
^Mcial  improvement  purposes  in  the  various  counties ; 
rata  from  $3  to  $3,  ages  from  18  to  60.  Bate  and  age 
in  different  counties. 


flwraannoqwdalooantyoorpofatioBtaaei.  (Sw 


B.  BimifMS  VaZM,  UOBNSn,  AMD  m. 

Plays  and  shows  outside  the  corporate  limits  of  the  towns 
aai  vlllagea  per  day,  |8;  drcns,  fUO  per  day;  operating  pool 
or  billiard  table  outside  corporate  limits,  $100  per  annum; 
hawkers  and  peddlers,  fee  to  be  determined  by  county  board  of 
commlsslonerB  (Ck>nfederate  veterans  exempt) ;  j;)eddlers  of 
dmgs  and  pawaimikan»  HOO  la  mtk  eontj;  gatiierfaf 
oysters,  clams,  and  catching  terrapin,  $10  per  annum  for  each 
boat  of  1  ton,  and  for  each  additional  ton.  $5;  each  person  ez- 
porttnr  dans,  |2S;  terraidn,  $200;  cannins  ^rHers,  $400.  To 
traflk:  in  sea-Island  cotton,  $50  per  annum. 
XMlDc  In  seed  cotton  and  unpacked  lint  cotton,  not  more 
$000  nor  less  than  $1 ;  said  license  to  be  fixed  by  county 
board  of  riMnmiMlniMiie 

Emigrant  agwt  Muai  9sr  a  Mensa  «C  IM>  par  unmai 
to  county  treasnrer. 

In  addition  to  the  tongfOag  licenses  tbe  counties  receive 

one-half  of  the  gndoatad  lleenae  faea  eoUielad  bgr  tiw  state 


w.  VBM  nroom  m  *. 
Counties  do  not  share  in  the  ineome  tax. 
a  onmraaar 


With  but  few  exceptions  the  county  retains  two-tliiida  of 
I  tnm  tke  opetadea  ef  ( 


Municipal  Bsvknuxs. 


L  Base — 

With  the  exception  of  shares  of  stock  in  banks  and 
other  corporations  which  are  subject  to  municipal  tax- 
ation, but  exempt  from  state  and  county  taxation, 
the  property  included  and  the  assessment  and  equal- 
are  tho  same  for  municipal  and  school 
taxaa  as  lor  stale,  Tlie  asMMBMot  is  to  be  co^ 
inm,  Hw  oooaty  anditor^  boetak  CSliee  and  towas 
may  by  popular  vote  excmiii  fiir  five  years  from  all 
taxes,  except  school  taxes,  manu&ctaiing  estabiUdip 
ments  established  within  their  limiUk 

2.  Rate— 

Tbe  city  or  town  council  has  power  to  impose  an  annual  tax 
not  eaeeedlBg  1|  perewtia  etttee  ooataialBff  ofvr  (MMX)  tnkab- 

Itants,  and  not  over  1  per  cent  In  towns  containing  between 
1,000  and  5,000  inhabitants.  In  smaller  towns  the  limit  is  CO 
eantn  on  $10a 

3,  CoOectum— 

Oidleetion  is  made  the  same  as  lor  state  and  oooniy 
taaesi  Iml  wmj  be  made  in  inntihiiMile. 

B.  poll  taxes. 

The  city  council  has  power  to  require  all  male  in- 
habitants of  a  city  between  18  and  50  years  of  age  tO 
work  upon  the  roads,  streets,  and  ways  of  the  city  not 
eioeeding  four  days  in  each  year.  The  city  council 
may-  oommiite  this  tax  to  a  money  payment  not  to 
eaoeed  |8  per  annom. 


TAXATION  AND  REVENUE  SYSTEMS-SOUTH  DAKOTA.  118 


D;  amtauehDos  tazbs. 
There  are  no  municipal  corporation  taxes. 
B.  BuSiUMe  TAzas,  ucsNsaSf  iUn>  isas. 

City  or  town  councils  may  require  liomses  of  per- 
sons or  corporations  engaged  in  any  calling,  basinras, 
oocapataon,  or  profesBion  witiun  the  limits  of  the  city 
or  town,  except  from  teachers  or  ministers  of  the  gos- 
pel The  license  is  to  be  graduated  according  to  the 
gross  income  of  the  taxpayer  or  upon  the  amount  of 
capital  invested  in  the  business. 

Plays  and  shows  in  towns  and  viUages,  $3  per  day.  (The 
city  council  of  CJiutrleston  may  Impose  any  sum  up  to  $000.) 

TnJk  In  long  or  sea-island  cotton  must  be  licensed  by  the 
county  treaswew.  The  fee  Is  $50,  and  is  held  for  the  repairing 
of  roads  and.  brldlia  fai  the  township  where  collected. 

r.  TBS  ONBSdEB  TAX. 

Ifonicipalities  do  not  share  in  the  income  tax. 
Oi.  usnENSiKr  raoFCTB. 

In  most  cases  the  mmiicipatity  reoeiTeB  feum  the 
eoonty  one-thifd  id  tfae  profits  from  the  operation  of 

SOBOOI*  BMMtSK 

The  conatifla  are  divided  into  sdiool  districts,  which 
aie  authorized  to  levy  and  ooUeet  an  annual  tax  for 
adiool  purposes  upon  petition  of  at  least  one-third  of 
the  resident  electors  and  freeholders.  Except  by  spe- 
dal  authority  of  the  general  assembly  the  rate  of  levy 
in  the  districts  is  limited  to  8  mills. 

Under  a  constitutional  provision  each  county  is  re- 
quired to  levy  for  school  purposes  a  tax  of  8  mills  on 
an  the  taxable  property  of  the  county.  The  prooeeds 


of  this  levy  are  distributed  by  the  county  superin- 
tendent to  the  school  districts  according  to  the  num- 
ber of  pupils  enrolled. 

The  constitution  further  provides  thai  a  poU  tax  of 
$1  shall  be  levied,  the  proceeda  liom  whidi  sliaU  be 
expended  in  the  adiool  distriet  in  which  colhscted. 

Additional  revenues  for  the  support  of  schools  aw 
derived  from  the  sale  of  liquors  under  the  dispensary 
law.  The  net  income  to  the  state  from  this  source  is 
apportioned  among  the  counties  in  proportion  to  the 
needs  of  the  counties  after  the  application  of  the 
funds  derived  fiom  11m  eoonty  S-miU  tax  and  the  poll 
tax.  A  portion  of  the  revenues  of  the  oomitieB  fiEom 
this  source  may  also  be  need  for  schools. 

High-school  districts  may  be  established  and  naoi* 
tained  Iqr  levy  of  tax  not  to  exceed  2  milla 

ijgcnsLATioN  ArPBomro  asavMroa  laws:  leia. 

Except  in  certain  counUes,  timber  cut  for  sale  or  manufac- 
turing purposes  by  the  coaMiierpial  villa  of  ttie  Mate  te  coa 
sidered  as  personal  property  for  taxation  purposes.  This  tax 
U  distributed  as  follows:  One-half  to  the  poblic  road  fund, 
one-fourth  to  the  public  school  fund,  and  tte  flsnalaaar  to 
the  8HM«d  fond  ef  tta  impKtUm  'muMim  wVMm  irtldi 
eollected. 

A  state  tax  of  1  mill  for  public  sdioOl  purposes  was  levied, 
one-half  of  the  proceeds  to  go  to  the  eoontr  la  wMefc  eoBsBlai 
and  ene-telf  to  the  state  school  fund. 

The  assessment  of  the  proi)erty  of  interurban  railways  was 
placed  under  the  control  of  the  state  railroad  oommlasloo. 

Baflks  an  required  to  pay  tlie  taxes  mwmmA  on  Aarae  In 
the  hands  of  stockholders. 

The  terms  of  office  of  the  county  auditor  and  county  treas- 
urer in  Beaufort,  CSIiarleaton,  and  Kewbewy  eooallee  wace  In- 
cfeaaed  fkeai  two  to  fkrar  yaata 

Mutual  protective  insurance  companies  pay  an  annual  license 
of  $10  in  their  home  county  and  $1  for  each  additlMial  eoonty 
bnmelL  IVMHn  awrtm»  eoiapmlfa  pay  aa  aaUMl  tax 
eCfi^ 


SOUTH  DAKOTA.^ 


South  Dakota  depends  ahnost  entirely  upon  the 
general  property  tax  for  state,  county,  and  municipal 
MfVMMB.  An  iidwritanee  tax  wae  adopted  in  1905. 
Corporations  are  taxed  under  the  general  property  tax. 
The  poll  tax  is  a  local  road  tax,  and  most  of  the  busi- 
^IP^  and  Vt^"*^  are  left  to  cities  and  counties. 

oomrtrnmoKAL  pbovisioks. 

ASnOL£  TL 

Sao.  17.  Mo  tax  or  doty  dwU  be  Imposed  without  the  consent 
of  the  people  or  their  representatives  In  tlie  l««l8lature,  and 
all  taxation  shall  be  equal  and  uniform. 

'This  coowHatioa  la  decived  auOnly  from  the  following 

sources:  _  „  ,  ». 

The  Revised  Codes,  1903,  State  of  South  Dakota,  compiled  by 
Moody,  Tripp,  and  Brown :  printed  pursuant  to  an  act  of  the 
legislature  of  1903 :  State  PublMitac  Co.,  Pierre,     Dak^  Vm. 

The  Seiilon  Laws  to  1913. 


Aamcuixi. 

Sbc.  1.  Tbe  leglalatare  itell  provide  for  aa  aasaal  tax  mm- 

dent  to  defiray  ttie  estimated  ordinary  expwiaes  of  the  state  for 
each  year,  not  to  exceed  in  any  one  year  2  mills  on  each  dollar 
of  the  assessed  valuation  of  all  taxable  property  la  Oie  state, 
to  be  asoertalaed  by  tlie  laat  BsiiiiMinmt  aiade  «or  Mate  and 
county  purposes. 

And  whenever  it  shall  appear  that  such  ordinary  exprnsM 
shall  exceed  the  Income  of  tbe  state  tot  maA  year,  tlW  latiB* 
latone  diall  provide  for  levying  a  tax  for  the  ensuing  year, 
snfflcient.  with  other  sources  of  income,  to  pay  the  deficiency 
of  the  preceding  year,  together  with  the  estimated  expaisee 
of  micli  ensnlng  year.  Aad  tor  the  paniaae  of  paylag  tlie 
pubUc  debt  the  legislature  dudl  provide  for  levyins  a  tax  an- 
nually suflBclent  to  pay  the  annual  interest  and  the  princiiial 
of  such  debt  within  10  years  from  the  final  passage  of  tfie 
law  oeatlBg  the  debt:  PrmMed,  That  the  annual  tax  for  the 
payment  of  the  interest  and  principal  of  the  public  debt  shall 
not  exceed  in  any  one  year  2  mills  on  each  dollar  of  the  as- 
sessed valuation  of  all  taxtfrte  property  hi  the  ataia  as  aaeir- 


TAXATION  AND  REVENUE  SYSTEMS-SOUTH  DAKOTA. 


talii«d  ^  flw 


fcc  2.  AH  tazM  ahidl  im  onlfam  on  al  property  and  shall 
t»  iBtWI  and  collected  for  pvMlc  pinpueee  only.  Tbe  Tolne 
matoieet  of  taxation  shall  be  so  fixed  in  money  that 
srami  and  corporaticm  slutU  pay  a  tax  in  proportion  to 
Ifta  valaa  or  M%  bar.  or  Ite  property.  nandilMB  and  Hcenaes 
l»  do  business  in  tfte  atate.  groeg  eamioga  and  net;  Inconie, 
Aall  be  considered  In  tuteg  corporations;  and  the  power  to 
lax  cotpomta  projierty  trinll  not  be  surrendered  or  suspended 
br  aagr  «»lillMt  w  'gnwt  to  wikk  tbe  alala  'tiali  be  a  iiarty. 
The  legislature  iMB  fUttlile  by  genenil  law  for  the  assessing 
and  le%-yius  of  taaii  <m  ail  corporate  property,  as  near  as  may 
'b%  ^  iba  aaaM'  tmmom  m  tarn  provMtd  for  aaeandac  and 
Baa  on  individual  property. 
4.  Has  MHalatare  shall  provide  for  taxing  all  moneys, 
inveataMnis  In  bonds,  stocks,  joint-stock  companies,  or 
■d  alaa  ior  'taaUnt'  lie  netae  and  bllla:  dlaeo«nted 
or  pnrcbased,  nunieys  loaned  and  all  other  property,  effects, 
or  dnea  of  every  description,  of  all  banks  and  of  all  bankers, 
■a  iiat  all  praparty  aaplayad  In  banking  shall  always  be  sab- 
Jflct  to  a  tanlleR  mm  M  tkat  liwaied  m  tke  'profierty  off 


of  tbe  UbIMI  States  and  of  the  state, 
BatperBlleMt  balk  roal  .and  peraoaal, 
exempted  from  taxation. 
8.  Tbe  leglalature  ahall,  by  general  law,  exempt  from 
fMiiHir  WA  eoKMv^  for  agricnltaral  and  bortl- 
enltwal  aoetctlea,  ibr  acbool,  rallgloaa.  ecawlery,  aad  ctei^ 
iraMe  purposes,  and  jiersonal  property  to  any  niwNiBt  MOt  eas- 
ceeding  in  value  ^00  for  each  individual  liable  to  t»«wtiwi. 

tec  f.  All  'laws  aiiiwumiig  property  tnm  taaHon.  ate 
tiian  UMt  iiiiiwiafi,  in  .ttia—  »  — g  •  of '  tfiti  artkie^.  *11 
be  void. 

&  Mo  tax  aball  be^  lefloi  mmmt  Im  potaoaaee  of  a  law 
ahall  diatmctly 
only  the  tax  shall  be  applied. 
Sac.  9.  All  taxes  levied  and  collected  for  state 

Hite  tnaany.  m 
or  money  expended  by  tbe  alata  aad  no  warrant 
[  it  #nwn  uiion  tbe  state  tWa«|  «mpt  in  pntananee  at 

cities,  towns,  and  vill.ipos  with  power  to  make  local  improve- 
meuts  by  i^eciai  taxation  of  c<mtiguooa  property  or  otherwise. 
Wm  al  corparate  pufpeeen,  aU  annlelpal  eorpomHone  may  be 
«ltb  authority  to  asseai  and  collect  taxea;  but  aocii 
tn  itbnll  be  uniform  in  respect  to  peramia  and  praperty  nitUn 
Wm  Juiadlction  of  the  body  levying  the  aaoMk 

aasncLB  xxi. 

■■c.  «.  The  drainage  of  ajnicultural  lands  Is  hereby  de- 
to  be  a  public  purpose  and  the  legislature  may  provide 
aad  may  provide  for  tbe  organiaatton  of  drainage 
fbr  tbe  dta^ape  of  land  fk>r  anf  ^  paUiC'  nan,  and  may 
vest  tbe  corporate  authorities  thereof,  and  the  corporate  nu- 
tboritiea  of  counties,  townships,  and  municipaUUes,  with  the 
pwmr  tn  CMiatt'Bct  levaea,  draina.  and  dUebea,  and  to  keep 
In  repair  all  dniins,  ditches,  and  leveea  kentofore  constructed 
under  tlie  laws  of  this  state,  by  special  assesamenta  v^Bion  Him 
a«irording  to  bencdto  received. 

ABTIGIC  XXVI. 


TIm  olioefs  most  directly  oonoenied  with  twwtioti 

are: 

(1)  Town  board  of  equalization,  comi)08ed  of  the  board  of 
supervisors  of  each  township,  the  clerk  and  president  of  each 
inoorpofated  tows,  and  the  aaaeeeor,  auditor,  and  mayor  of 
each  city  (except  In  cltlin  tka  *»>*ttrff  «ff  wbldi  pro^da  tut 
a  board  of  equalization). 

(2)  City  treasurer,  elected  for  two  yeanL 

(8>  Ctownty  co— ilealonere  to  be  aleetod  by  eleetora  of  tMr 
respective  districts  for  four  yearn 

(4)  Township  assessor,  one  for  each  civil  township.  The 
cbalrman  of  tbe  board  of  anpervlwrs,  elected  fur  two  years, 
Is  ex  officio  anwaaeor. 

(5)  County  assessor,  one  for  each  county  not  fully  organ- 
ised into  civil  townships,  his  district  excluding  dvil  town- 
ablpa,  deeted  for  two  ycatik 

(6)  City  assessor,  in  dtlea  of  tbe  first  and  aeeond  dasa  tip- 
pointed  for  one  year  by  tiM  amyor  witu  tbe  appnval  of  tbt  dty 
council. 

(7)  County  tnaannr,  Hielid  for  tn*  yaam 

(8)  Township  trensurer.  elected  at  annual  town  meeting. 

(9)  County  board  of  equaliaation,  conipoaed  of  the  coanty 
eommlarionera  and  tbe  eotmty  anditor. 

(10)  State  boaai  of  equalization,  naaiMiaul  of  tbe  sofemor, 
auditor,  secretary  of  state,  treaaoar,  and  eonniartenir  at 
acbool  and  pid>llc  lands. 

State  IUvsnuss. 


Sec.  18.  Schedule  and  OBdlnanea  (The  usual  provisions 
asalnst  diacriminatioo  a«dnat  nonresidents  in  taxation  of 

kaf  tba  Umtad  Stalea,  and  pnnrldlng  for 


1.  Base — 

a.  The  property  included  and  exempt. — All  real  and 
personal  property  in  the  state,  and  all  personal  prop- 
ctty  of  pcrMms  redding  therdn,  nnd  the  property  of 
Cflgpogntiniia  nnd  of  nB  hnnha  a«^  liaaMng  <inmp>t^|tff^ 

ezocpt  radt  m  is  expnmij  «anptod»  fa  iobieet  to 

tnxntion. 

(1)  Real  property,  for  the  purpose  of  taxation.  Is  con- 
atrued  to  include  the  land  itsdf  and  all  buildings,  structures, 
and  bnprovaaMnta,  trce^  Sxtnrea,  and  an  rHkla  and  prlTllefea» 
and  all  mines,  minerals,  nnd  quarries  thereto  belonging.  Trees 
planted  under  the  timber  culture  act  of  Congress  are  not  to  be 
coosiderad  aa  **  Iminrovenient  **  on  the  land,  nor  aro  artesian 
wells  to  be  eoMldeted  In  tbe  nuamwant 

(2)  Personal  property  Is  construed  to  Include  all  goods, 
chattels,  moneys,  credits,  and  effecta  wheresoever  they  may 
be;  all  dilpe,  boata,  and  TMaria  talnnging  to  InbaWtanta  of 
the  stiite.  whether  at  home  or  abroad,  and  all  capital  Invested 
therein ;  all  moneys  at  interest,  invested  within  or  without  the 
state,  due  to  tbe  peraon  to  be  taxed,  and  all  other  debts  due 
such  i)erson:  all  pnblle  ato^  and  aecnrldaa;  tbe  oapltal  atodc 
of  all  insurance  companies  organized  under  the  laws  of  this 
8tate;  aU  stock  in  corporations,  except  in  national  banks, 
out  of  tbe  state  owned  by  InbaMtants  of  the  state;  all  the 
shares  of  stock  in  any  bank,  state  or  national;  all  pUMMil 
estate  of  moneyed  corporations,  whether  the  owners  reside 
wlttiln  mr  wltboat  tbe  atate ;  and  all  improvementa  on  lands  the 
ttna  «f  wbleb  la  atUl  In  the  UaUad  Stotaa  orln  anr  nllraad 
company  or  corporation  whose  property  is  not  subject  to  13ia 
same  modes  and  rule  of  taxation  aa  other  property ;  also,  tbe 
Ineopa  of  any  annalty,  nniam  tbe  capital  of  audi  annuity  be 
taxed  within  the  state.  Qaa  and  water  mains,  and  pipea 
of  gaa  and  water  companies ;  and  the  track,  road,  or  bridge 
of  itreet  mUroad,  turnpike,  and  bridge  companies  aro  held 


.  it 


TAXATION  AND  REVENUE  SYSTBaiS--90€TH  DAKOTA. 


215 


(3)  Exemptions,  In  addition  to  i)ublic  property,  art-:  Tbe 
grounds,  buildings,  and  other  property  of  agricultural  and 
horticultural  societies ;  all  property,  real  and  peraanal*  of  any 
edneattonal  Inatitntion  of  tbe  state;  and  all  property  used  ex- 
dnilvely  for  the  support  of  such  school  or  scientific  institu- 
tion; all  property  belonging  to  any  charitable,  benevolent,  or 
f^gtooa  aodety,  or  need  axdnalvidy  for  dMCitobla^  benevolent, 
or  rdiglous  purpoaes;  one  lot  In  a  cemetery,  for  family  use; 
and  household  furniture  and  provisions  for  each  individual 
not  exceeding  $25  in  value. 

b.  Assessment.— Id.  general,  there  is  one  aaaeflBment 
roll  for  state,  county,  and  local  taxes.  Each  organ- 
ised civU  township,  each  city,  and  the  unorganized 
portica  of  ea^  comity  not  fully  organized  into  civil 
townships,  constitute.s  an  assessor  s  district.    All  real 
and  personal  property  is  assessed  annually,  with  ref- 
erence to  the  1st  day  of  May.    The  assessor  is  actually 
to  view  the  property  when  practicaMe  and  defeemune 
the  true  and  fall  Taloe  in  mooegr,  listing  separately 
the  land  and  improvementB.  Every  person,  under 
oath,  must  list  his  personal  property,  but  the  assessor 
determines  the  value,  upon  view.   The  penalty  for 
refusal  to  make  the  required  statements  is  an  addition 
of  50  per  cent  on  the  value  returned  by  the  assessor; 
for  failing  or  refusing  to  deliver  to  the  assessor,  when 
called  upon,  a  list  of  taxable  property,  or  for  tesn- 
poraril^  ooBveirting  taxable  property  into  property 
exiempt  from  taxation,  for  the  purpose  of  fraudulently 
escaping  taxation  thereon,  the  penalty  is  not  less  than 
$50  nor  more  than  $5,000;  and  for  refusal  to  be  sworn 
or  to  answer  interrogatories  there  is  a  penalty  of  from 
$10  to  $500,  to  which  may  be  added  six  months'  im- 
prisonment The  statute  expressly  directs  that  the 
asMSSor  is  not  to  adopt  a  lower  or  different  standard 
of  value,  because  the  same  is  to  serve  as  a  basis  of 
taxation,  nor  is  he  to  adopt  as  a  criterion  of  value  the 
price  at  which  the  property  would  sell  at  auction  or 
forced  sale,  but  is  to  value  all  property  at  such  a  price 
as  the  same  is  fairly  worth  in  money. 

All  property  subject  to  taxation,  ntnated  in  any  of 
the  unorganized  counties  of  the  state  which  have 
been  i^died  to  an  organized  county  for  judicial  or 
other  purposes,  is  to  be  listed  for  taxation  by  the  as- 
sessor of  such  county.  But  taxes  in  unorganized 
counties  are  levied  only  for  state  and  judicial  pur- 
poses. 

The  capital  stock  and  francbisea  of  corporattoua  ate  lloted 
arliera  tbe  principal  place  of  business  is  located. 

Stockholders  of  every  bank,  state  and  national,  are  to  be 
taxed  on  their  shares  in  the  town  where  the  bank  is  located. 
Ito  teal  aetata  la  taxed  to  tbe  bank.  The  basis  for  valuation 
of  the  shares  Is  the  amount  of  capital  and  sun^lus  fund  leea  the 
Investments  in  real  estate.  The  bank  is  Uable  for  tbe  taxea 
on  the  stock  and  is  obliged  to  witlibtM  K»  omi^  of  any  dm- 
dmd  or  diTldenaa  as  my  be  neeeaaarr  to  pay      taxes  lerlad 

on  such  stock. 

All  Itinerant,  tranatent,  or  bankrupt  stock  merchants  or 
salesmen  ai«  aMenwd  on  tbeir  stock  at  tbe  aame  rate  aa  other 
merchants. 

Railroads  are  taxed  under  the  general  property  tax  and  are 
assessed  on  property  used  in  the  operation  and  maintenance 


of  the  road  by  the  state  board  of  equalizaUon,  taking  into 
consideration  the  value  of  flrancblaes,  rights,  and  privtlegea 
granted  under  lawa  of  the  state.  All  other  proiHTty  owned 
by  railroiul  conipanies  is  assesst-d  loyally.  The  assessment  is 
made  with  reference  to  the  Ist  day  of  May,  and  takes  Into 
consideration  tbe  grow  and  net  eamlnga  per  mtle  and  otbtf 
data  furnished  by  statements  of  the  conipauy.  There  is  a 
praalty  of  2.")  pit  cent  of  the  assessable  value  for  failure  to 
make  the  stiuemeut.  The  asseesment  la  apportioned  to  tbe 
conntlee  by  tbe  atate  board  of  equaliaation,  and  further  to 
Ike  cities,  inoorporated  towns,  and  townsblpe  of  tbe  ooontiea 
by  the  boards  of  county  commissioners. 

The  railroad  commissioners  of  the  atale  detetaibie  ttna 
cash  value  of  the  property  of  each  railroad  company  in  the 
state  used  in  the  operation  and  maintenance  of  their  respec- 
tive railways.  This  is  done  for  the  purpose  of  aiding  tile  ainin 
boaid  of  eqnaltatlen  In  ssMaM  tnnroadn 

Telegraph,  telephone,  e^reas.  and  sleeping  car  companies  are 
also  assessed  by  the  state  board  of  equaUzatiou  on  the  basis  of 
statemoits  in  tbe  manner  tbat  rallroada  are  aaseeeed.  Tbera 
ate  penaltlea  for  failure  to  make  tbe  atatementa  and  for  false 
statement  of  from  |500  to  $5,000. 

c.  Equalization.— Th^  town  board  of  review  equal- 
izes in  townships,  incorporated  towns,  and  cities  be- 
tween the  individuals  thereof  and  supplies  omisdons 
of  property.  Appeal  may  be  made  foom  the  town 
board  to  tlie  oonnty  board  of  eqoaliiation. 

Tlie  county  board  of  equalization  compares  the  as- 
sessment of  the  several  cities,  towns,  or  districts  of  the 
county  and  places  on  the  asses.sment  roll  all  property 
which  may  have  been  omitted.  The  board  is  not  to 
reduce  the  aggregate  valuation  of  the  county  except 
to  make  the  valuation  in  the  different  townships  equal. 
But  the  board  may  ruse  the  valuation  of  veal  propet^ 
or  of  the  Tarioos  dasses  of  personal  pnq^erty  of  the 
county  or  of  any  town  or  district  to  the  true  and  full 
value  thereof.  The  board  may  also  upon  application 
equalize  between  individuals.  Appeal  may  be  made 
from  the  county  board  to  the  county  circuit. 

The  state  board  of  equalization  compares  the  assess- 
ment of  the  several  counties  of  the  state  and  equalises 
the  same  so  that  the  several  counties  are  assessed  at 
their  proportionate  value.  The  board  is  not  to  increase 
the  aggregate  assessed  valuation  of  the  state  result- 
ing from  the  equalization  by  the  boards  of  county 
commissioners  ])y  more  than  $100,000,000.  It  is  to 
add  or  deduct  such  a  per  cent  from  the  valuation  of 
each  class  of  property  as  wUl  fix  the  same  at  its  proper 
I  proportionate  ▼alafr 

2.  Rate— 

The  state  board  of  equalization  det^nnines  sodi 
rate  of  state  tax  to  be  lened  for  Ihe  cummt  year  as 
is  necessary  for  defraying  tbe  orfinary  estimated  ex» 

penses  of  the  state  for  such  year,  for  paying  any  de- 
ficiency in  the  ordinary  expenses  of  the  preceding 
year,  for  payment  of  the  annual  interest,  and  for  pro- 
viding a  sinking  fund  for  the  public  debt  of  the  state. 
The  rate  for  ordinary  state  purposes  is  not  to  lOoeed  2 
mills  on  the  dollar  in  any  one  y««r,  bat  Hm  legidatiiro 
may  levy  a  Mden^  tax. 


SYHTEMs-aoirrH  i>as:ota. 


ttm  MclcniEji  ttx  for  tbe  flacal  jear  mding  June  30,  1912, 
wm  1  mmm,  aai  lor  tte        jmt  mmag  9^  SO,  wm,  2 

mniB. 

The  state  boaid  of  equallBation  may  levy  a  tax  of  li  mills 
ftr  mm  mmm  of  MtakUHmig.  malmaim^,  and  operating 
•  ftasi  mm  ItttiM'aad  co«tB«t  plant  at  tlia  itate  mmm»m* 

In  general,  Hie  oomi^  treasurer  oolkote  all  tiie 
taxes  for  state,  county,  and  municipal  purposes.  The 
twsBsnrers  of  organized  townships  or  cities  collect  the 
tuns,  if  the  ctninties  have  adopted  that  method  by 
wla  Wo  deroamd  lor  taxes  is  necessary  to  fix  lia- 
Hierefor,  imt  it  is  ilie  duly  of  etiery  pcfson  to 
wmaAw^  tile  oAoe  of  the  triasurer  iuiTiiig  diaige  of 
cpifeciwn  and  to  pay  his  taxes.  Taxes  are  doe  os  Hie 
in  day  of  December,  and  if  delinquent  after  the  lat 
iiy  of  March,  the  treasurer  is  to  collect  the  taxes,  to 
irhidi  is  added  1  per  cent  on  the  first  of  each  month  as 
a  panatty,  by  distress  and  sale.  If  he  is  justly  appre- 
of  the  kas  of  any  personal  tax,  he  may  enforce 
iteoollaetimiatanytinie.  Taxw eiinal prapecty an 
«  f«petoal  lien  firam  Deeemhcr  1;  and  those  en  per- 
MMl  ptoperty  are  a  lim  HMMon  alter  tiie  ttMs  data 

Tmwm  mny  bo  pnid  in  two  instnlmenta  If  any  panon  piya 
■■■iaif  by  tbe  Ist  day  of  Marcb,  the  balance  will  not  become 
iMIniiainl  VBtn  the  lat  day  of  OeMMr  thereafter,  from  which 
«V  1  PW  eent  a  sMath  is  to  be  added  as  poMlty. 

Sues  on  railroad  and  telephone  companies  are  collected 
loea%  as  other  taxes,  but  taxes  on  tel^raph,  expieapi  and 
■■'"••I"*'  «•»  ■■■lite.sim  am  l»  bO'  paid  tx»  tte  Haie  tiilMiiin 
at  the  avMSpt'  lelt  of  .%it***ni  attt^  iQf       efgNiliaMd  to  tte 

n..  wmjL  s-AXBs.. 
lisMi  ia  no  sUte  poll  tax. 

C  wm  .tMHMlKJilfCS  TAX.  , 

AH  piperty,  real,  personal,  and  mixed,  which  shall 
pMi  IgrivM  or  by  tiie  intestate  hiws  of  the  state  from 
muj'  peraon  who  may  die  aeiaed  or  pnuMJUd  of  tihe 
■une  while  imeridait  of  this  state,  or  if  deeedmt  was 
not  a  lesidait  of  this  state  at  the  time  of  his  death, 
which  property  or  any  part  thereof  shall  be  within 
this  state,  or  any  interest  therein  or  income  therefrom 
which  shall  be  transferred  by  deed,  grant,  sale,  or  gift 
■Hide  in  contemplation  of  the  death  of  the  grantor  or 
mtended  to  taioe  eCeet  in  pnmriMion  or  enjoyment 
•Her  aodi  deiHi,  is  sofajeot  to  a  tax  as  loilowa: 

IllPeejtot  *»  tie  lilfcer,  mother,  hoabeiid,  wille,  ddld, 
lielkwv  iiatar,  wlfie  or  widow  of  the  son,  or  hns^nnd  of  the 
AaiMcr,  er  aiiy  adopted  citlld  <«•  children,  or  to  any  person 
to  wbom  the  deeedfent  Ibriiot  less  thaa  10  years  prior  to  dsatii 
sto.«1  !n  the  acknowledged  relation  of  a  parait,  or  to  any 
lineal  desc^idant  bom  In  lawful  wedlocbr,  if  above  the  value 
•f  |aMNM>  la  the  case  o(f  the  widow  of  decedent  or  of  $5,ooo 
in  t]ie«aee''effMi|r«f  iktollMn,l.pir«eBt«f  tte-ciaaraiafket 


(2)  Passing  to  any  uncle,  aunt,  niece,  nephew,  or  lineal 
deseendaut  of  tiie  nm^  if  above  the  yalne  of  9S00,  2  per  cent 
of  the  clear  market  value. 

(3)  Passing  to  any  other  person  or  corporation,  on  ?10.000 
and  less,  4  per  cent ;  on  over  llOjOOO  and  not  exceeding  $20,000, 

0  per  ewti  on  eter  fMMWO  and  aot  enseeding  |00.000,  8  per 
cent;  on  all  over  $50,000.  10  per  cent  of  the  clear  market 
value.  Estates  of  the  clear  market  value  of  yi<M>  or  Ims  am 

If  the  tas  is  paid  within  18  montiw  afl«  dMtii 
of  the  decedent,  a  disooont  of  t  per  owt  shall  be 

•Uowed;  if  not  paid  within  12  months,  6  per 
interest  shall  be  added  from       tint  ol  tto  dwtb 
of  the  decedent  until  paid. 

Estates  in  remainder  shall  be  valued  and  taxed  iof 
mediately,  unless  the  party  interested  executes  a  bond 
three  times  greater  than  the  amount  of  the  tax.  Ap- 
praisers an  appointed  by  the  ooonCj  court  to  fix  the 
value  of  estates. 

n.  OOBPOKATION  TAXES. 

Thore  aw  no  ipeeial  corporatimi  taxes  except  on 
inauranoe  oompanieB,  all  corporations  being  taxed 

Donaiiie  iMmwe  eoemeaies  aie  aanand  vpon  tMr  capital 

stock. 

Every  foreign  Are  insurance  company  shall  pay  an  annual 
tax  to  ^te  tieasiuer  of  2|  per  cent  of  gross  amount  of 
premiuma,  aad  all  rwa^walM  otisBlasd  vadir  Ike  stale  laws 
and  all  foreign  mutual  companies  shall  pay  to  state  treasurer 

1  per  cent  of  gross  premiums  received.  The  revenue  so  de- 
fivii  is  tiiiirni  ever  to  tto  dttas,  etc,  fkeai  wUch  coUected 
far  tte  iMMit    tfte  iw4iputmnt 

BOlOnMS  TAXES,  LICKirSES,  AND  FEES. 

PebUe  wardionse  for  grain,  $1;  hunter's  Ucense,  to  rosi- 
dsnta  |1 ;  to  nonresidents,  for  birds;  flS;  to  nniiraildeuls,  fbr 
animals,  $25;  big  game,  $5  to  residents  ($4  to  be  retained  by 
county  treasurer  to  be  expended  for  wolf  bounties,  and  $1  to 
go  to  state  flBM  fend).  Tnnnwi*S  Hoense,  nonresident,  for 
mink,  muskrat,  ott«-,  or  beaver,  $10;  fish,  nnnrmldnit,  f8 
Except  as  noted,  the  revcnoe  Is  divided  evpwUy  ketoem  einnly 
and  state  game  fund. 

Vaes  and  liesasM:  «»  opaeate  elaetife  baths.  125;  each 
creamery  or  cheese  factory,  $1  per  annum ;  hotels  or  rooming 
houses,  for  5  rooms  or  less,  $1 ;  for  6  to  10  rooms,  $4 ;  10  to  20 
raom^  98;  20  to  dO  vdsbh;  |10;  40  to  80  rooms,  $16;  80  to  100 
rooms,  $20;  over  IQO  tmmK  fV  Pit  aasmn.  Stt  payable  to 
state  treasurer. 

Manufacturers  and  dealers  in  commercial  feeding  stufEs,  an 
SBBoal  inspoetlan  fte  «i  «»  ftsr  aaeh  bnad;  every  dealer  la 

any  stock  food  to  pay  same  fee. 

Inspecting  pubUc  buildings,  $5;  oil  inspector,  one-fourth  of 
a  eoit  per  galloB,  10  cents  for  each  50  gallons.  For  support  of 
state  dairy  expert  department,  Ueiaae  fm  fSr  ponalt  to  we 
Babcock  test  on  milk.  etc..  $5. 

Becordiug  articles  of  incorporaUou  of  domestic  corporations 
and  isMiaff  ebarter  aetbotised  capital  tSSXNN)  or  less;  $10* 
$25,000  to  $100,000.  $15;  $100,000  to  $500,000.  $20;  $500,000 
to  $1,000,00(^  $30;  $1,000,000  to  $1,5<)0.<K)0.  $40;  $1.500000  to 
W»m,  $00;  $2,000,000  to  $2,500,000.  $60;  $2,600,000  to 
m0IMm,  $90;  $1^MNMI00  to  fSMm  |8»;  IMOOuOOO  te 


TAXATION  AHD  REViamE  SYSTEII&-80UTH  DAKOTA. 


$4,000,000,  $00;  $4,000,000  to  $4.500j000,  $100;  $4,500,000 
to  $5,000,000.  $110;  over  $5,000,000,  $150;  religioas,  charitable, 
benevotant,  and  fraternal  associations.  $3;  filing  articles  of 
foreisn  corporations  and  issuing  certlficatos  of  authority.  $10; 
annual  statement,  $5;  recording  appointment,  resident  agent, 
$10;  wben  agent  not  appoteted  in  tiie  articles  of  inoecpomttcm, 
$5;  examination  of  annual  statement  of  buildinp  and  lonn  asso- 
ciations, $5;  examination  of  statement  of  foreign  building  and 
loan  association,  $50;  recording  papers,  per  folio,  25  cents; 
transcripts,  per  folio,  25  oenta;  commiaBions,  passports,  etc.,  $3 ; 
amendments,  artlclea  of  Incorporation.  $10;  examination  of 
Statement  of  forrign  surety  companies,  $10 ;  commission  by  tbe 
iovetaor,  $3;  ming  appobitaMiit*  ete,  of  ceimlSileBsr  of 
doedsk  $10;  notaiy  pttblie  BMBaHsrtna.  |M0:  tat  Impwsidnn  of 
the  great  seal,  $1. 

Cooperative  irrigation  associations  under  the  Carey  Land 
Act,  ^ovldli«  fat  ledamatioB  of  land,  may  seenre  articles  of 
laeotpoiatlon  by  paying  $5  to  the  secretary  of  state.  The 
Cunf  Land  Act  Board  is  to  he  paid  a  filing  fee  of  25  coits  per 
acre  tat  eadi  acre  reserved.  An  addittonal  soak  mtcf  be  aS' 
aaaaed,  not  exceeding  $1  per  acre,  after  water  for  Irrigation 
has  been  avaihdUe  for  foar  yesis.  to  eover  all  lands  patented 
to  the  state. 

Bvery  tesaranee  eonq  MOiy  filing  dedaratkm  or  certified  copy 

of  charter.  $25;  annual  statement,  $25;  certificate  of  authortty, 
and  certified  copy  thereof,  $2;  every  copy  of  paper,  20  cents 
per  fMio;  afflxing  offldal  seal  to  eai^  copy.  $1;  eerllSeate  irf 
anthority  to  agents,  60  cents. 

Examination  of  banks  and  trust  companies:  An  amount 
equal  to  one  one-hundredth  part  of  1  per  cent  of  gross  amount 
of  the  aasets  for  eadi  regular  enndnatton,  mlniswiai  $IIK 
nnzimnm  $50.  Fee  for  examination  preliminary  to  open- 
ing for  business.  $25.  payable  by  public  examiner  to  state 
treasurer  for  use  of  state  hanking  department.  Ptiblle  es> 
antiner  to  be  paid  a  fee  of  10  coits  for  each  folio  of  copies  of 
records,  etc.,  and  50  cents  for  each  certificate. 

For  exaip<"»ng  buildini^  asTings,  and  loan  associations: 
First,  $25,000  aasets,  $10;  np  to  $BO,<e0O  assets.  $15;  op  to 
$75,000  assets.  $20;  up  to  $100,000  asset.s.  $25;  and  for  each 
additional  $100,000  or  fraction  thereof  of  aasets,  $20.  Minimum 
fee,  $10. 

Fttr  tesctefs  eefttfleat&— "life  di^mna,"  except  resident 
graduates  of  the  schools  of  the  slate^  $10;  state  owtiflcate,  $5; 
professional  state  certificate,  $8. 

Hie  state  oiglneer,  as  a  memlber  of  water  commisrien.  col- 
lects certain  fees  under  an  act  to  regulate  water  rights  for 
irrigation;  also  a  fee  of  $2  to  compare  appropriation  notice 
in  securing  water  rights. 

Wot  snppmrt  of  a  bee  inspector,  to  pfevent  ^Baeaae  ananig 
bees,  every  apiarist  or  ownsr  Sf  boes  fdHtU  pay  a  tax  Of  10 
cents  per  colony  of  bee& 

Boaid  of  examiners—Veterinary,  medicine,  and  snrgoy,  li- 
cense to  pmctioe,  $10;  fee  for  appeal  to  beeid  of  review,  $80; 
registration  fee  not  to  exceed  $2. 

Begistratlou  board  to  license  public  service  stallions  and 
|aGini->Fee,$2  for  ettmination  and  enroUment  of  pedigree  and 
issuance  of  license;  renewal  of  certificate  et  ped^cres^  $1  per 
annum ;  transfer  of  ownership,  50  cents. 

Medical  examination  to  conduct  sleetrle  batli,  $5. 

BsaninstHio  of  4ntlals»  |S5;  eafUfteste  of  reglstratieo,  not 
mace  tbsn  $2. 

Bndwbner's  Ucense,  $5;  renewal,  $3;  osteopaths,  $20;  physi- 
cians. $10;  Ueeosed  in  another  state  or  ferrttoiy— 
without  eTsailaaWea.  m.  ttrnttrnMrn^  legtstratisii,  $5;  re- 

U^B^WF^ll^  ^^^^^ 


F.  THE  INCX)ME  TAX. 

There  is  no  inoome  tax  in  Sooth  Daiiota. 
Oocnmr  Bsvenites. 

A.  OBNEBAL  FSOFHilT  TAXES. 

1.  Base — 

The  property  included  and  the  assessment  and  equal- 
ization thereof  are  the  same  for  county  taxes  as  for 
slate. 

2.  Bat&— 

The  county  commissioiiers  levy  the  coiuity  taxes, 

basing  the  levy  upon  an  itemized  statement  of  the 
estimated  county  expenses  for  the  ensuinj;  year,  and 
no  greater  levy  is  to  be  made  than  will  equal  the 
amount  of  such  estimated  expenses  with  an  'kOBtKm  of 
5  per  cent  of  the  same.  The  rates  anthorized  for  dif- 
ferent purposes  are: 

(1)  Tbe  board  of  county  coraralsBionetS  of  enremwty  awy  lsvy 

an  annual  tax  not  to  exceed  1  mill  on  the  dollar,  to  be  paid 
into  a  fund  to  be  known  as  "  courthouse  building  fund." 

(2)  For  general  county  purposes,  including  support  of  the 
poor,  not  to  exceed  6  saille  on  the  dollar. 

(3)  For  the  support  of  the  inasas^  sodh  aBMNBt  as  anj  bs 
due  the  state  from  that  county. 

(4)  For  county  roads,  not  to  «Eceed  2  mUls. 

(5)  IVw  eeoaiar  bridges,  not  to  exceed  3  milla  In  a  county 
where  only  part  of  its  territory  is  orpinized  into  civil  town- 
ships the  levy  shall  be  but  %  mills  m  organized  townships. 

(6)  For  county  sinlcing  fSnd,  one  jeai^  MMieat  and  pw 
eent  of  the  prindpeL  The  total  county  rate  is  not  to  exceed 
in  any  one  yeart  mrieaa  by  vote,  tbe  sum  of  8  mills  on  tlie 
dollar. 

(7>  Tbe  board  of  eomty  iirr*^— is  authorized  to  levy 

a  special  tax  to  secnre  prompt  payment  of  principal  and  interest 
on  bonds  issued  tat  the  purpose  of  supplying  seed  grain  for 
needy  f  annen  resldettt  ia  sadh  eeoaly. 

(8)  A  special  tax  oaay  bo  levied  to  sMinlafai  ooonty  patients 
at  the  state  sanitarium. 

(9)  The  board  of  county  commissioners  may  levy  a  road  tax 
In  addttlatt  to  that  levied  by  the  esveml  townahips.  not  to  ex- 
ceed S  BriHs  on  the  dollar.  By  s])eoinl  vote  of  electors  tbis  tax 
may  be  increased  to  a  rate  not  to  exceed  10  mills. 

(10)  The  board  of  county  commisrioners  may,  in  unoiganr 
iaed  toOTuAi^  tery  a  tax  fw  a  read  fttnd,  not  to  exceed  8 
mills  for  any  one  your,  provided  ftoA  fOnd  Shall  be  COqEMOded 
in  the  unorganized  district. 

3.  Collection— 

Same  as  for  state  taxes. 

■•XOK.  TAXBB. 

The  township  board  of  snpervisors  hi  organised 
comities  is  to  assess  on  oreaty  male  inhatntant  above  21 
and  imder  50  years  of  age,  except  paupers,  lunatics, 
and  those  otherwise  exempt,  a  tax  of  $2  ]ier  annum 
for  road  purposes.  By  a  vote  of  the  electors  this  tax 
may  be  paid  in  lal)or  at  a  rate  of  i*0  cents  per  hour  per 
man,  or  40  cents  per  hour  for  man  and  team. 


mm  AKB  ifi¥S9UE  mmEm----^xrm  Dakota. 


The  county  commissioners  may  levy  a  tax  of 
on  each  elector  in  the  county  for  the  support 
of  the  common  schools.  This  tax  is  to  be  distributed 
to  the  aetenil  aehooi  dklriGls  in  the  oomity  in  propor- 
tieii  tH'tiie  mmiber  of  ciildnii  hflftirooi.  i  Mid  SO  ymt& 
^  «fi  raUoDt.  iheraiii. 

G  AKD  D.  INHEKTTANCE  AND  CORPORATION  TAXES. 

There  are  ni^  tmaOif'  .inheritsnee'  or  ^mcuI  impom- 


at  mail,  fMO;  travdlns  nlenBan  wlio 

acdicita  Igr  tt»  jug.  |200,  to  be  paid  in  eadb  county;  malt 
Uiwink  wholeaale.  $150;  spirituous  liquors,  wholesale.  $500 
flo  be  paid  In  each  precinct,  town,  or  city  in  which  the  busi- 
mem  la  caiM  «a) ;  dlatillerlM^  11,000:  brewerlci^  flOO;  peO- 
dSers,  on  foot  or  bicycle.  |30:  single  horse,  $60;  two  or  more 
lioraes  or  automobile^  $100;  transient  merchants,  $200,  such 
la  «ltj,  tmm,  w  viiliiMB  mt  to  oeeed  |25  per  day 
to  above  fern;  traveling  lalemien,  $25  to  $75; 
H,  which  Is  credited  to  the  school  district  when 
Unless  otherwise  specified,  all  licenses  are  issued 


Municipal  Bsvbmttss. 


imiuded  -nnd  the  ewainiCTit  and  eqaal- 
ere  the  fame  for  nwiieipMl  t,a'*#!*'ii'  ss 


9.  Rate— 

a.  Township. — ^The  electors  at  their  annual  town 
meeting  may  vote  such  sums  of  money  for  repairing 
constructing  bridges  and  for  necessary  town 
18  vii  not  eanseed  ft  woSSk  on  the  doll^,  and 
inr  ire  goaids  audi  m  smn  as  will  not  exceed  9  mills 
m  tlw  dollar.  The  town^p  boeid  of  sopernaorB 
lifiie  highway  labor  and  road  tax  not  to  exceed 
m  cents  on  $100  of  valuation.  The  total  township  rat« 
is  not  ta  exceed  in  any  year  10  mills  on  the  dollar 
iff  aD  iwrpcses,  including  the  tax  for  interest  and 
«nidng' funds  lor  honda. 

ft.  The  e%  eotmcil  is  to  kty  a  tax  Inr  gen- 
eral |Nir|ioses  not  to  exceed  10  milla  on  the  doHar,  and 
in  addBtkn  it  may  levy  a  tax  for  interest  and  sinking 
fund  for  city  bonds,  and  may  asseas  property  for  con- 
structi(xi  of  sewer  systems. 

The  city  park  board  may  levy  special  assessments 

C^ea  ii  the  Urst  daos  or  dlieB  under 
having  a  fiopahilini  of  WfiOO  or  oter,  for 
■MDt,  etc.,  of  system  of  waterworka,  may  lefvy 
ments  and  collect  tax  therefor. 

The  city  council  or  board  of  commissioners  in  cities 
of  the  first  class  (Sioux  Falls  and  Aberdeen)  may  levy 
A  lax  not  exceeding  1  mill  per  annum  on  taxable  prop- 


erty to  create  a  fund  for  the  purpose  of  advertising 
the  city's  possibilities  and  ad\'antages. 

The  common  council  of  cities  of  the  third  class, 
board  of  trosteee  of  every  incorporated  town  and 
townahip)  and  board  (tf  every  township  in  towns  or 
townduiMi  eontaining  over  500  inhabitants  shall  have 
power  to  establish  and  maintain  a  public  library,  for 
which  a  tax  not  to  exceed  1^  mills  may  be  assessed. 

c.  Town. — ^The  board  of  trustees  may  levy  a  tax  for 
the  general  fund,  interest,  and  sinking  fund,  the  tax 
for  general  purposes  not  to  exceed  5  mills  on  the  dollw^. 

3.  Collection — 

The  collection  is  the  same  as  for  state  taxes,  by  the 
county  treasurer,  nnless  the  ooonty  has  adopted  the 
opti<mal  proviaioii  for  ooUeGtioii  hf  Out  township  and 
city  treasoieis. 

a.  ItOLL  TAXES. 

Any  city  or  town  in  the  state  may  levy  on  all  able- 
bodied  male  residents  between  21  and  50  years  of  age 
a  road  poll  tax  of  one  day's  labor,  which  may  be  com- 
muted at  a  fixed  sum,  not  to  exceed  $1.50. 

There  is  no  municipal  inheritance  tax. 
o.  oonPonaxiDif 


The  tax  of  2^  per  cent  on  the  premiums  received 
by  foreign  insurance  companies  and  the  tax  of  1  per 
cent  on  the  premimns  of  domestic  and  mutual  com- 
panies is  turned  over  to  the  cities  tlie  state  for  the 
benefit  of  the  fire  department 

There  is  an  additional  tax  of  one-half  of  1  per  onl 
of  the  gross  premiums  received  by  fire  insurance  com- 
panies in  the  state  to  defray  the  expense  of  investigat- 
ing cause,  etc.,  of  each  fire. 

a  Boanrass  •rixm,  uonrsM,  axd  vaas. 

Any  township,  prednct,  town,  or  city  within  the  county,  in 
wliiA  a  eoenty  liquor  IfeeBse  is  paid,  may  require  in  adffitian 
from  each  dealer  paying  such  a  license  a  aom  to  be  fixed  by 
ordinance,  but  to  be  not  less  than  |i200  nor  more  than  $600. 

The  city  council  has  power  to  license,  tax,  and  restrict  liawk- 
«t%  paadkrs.  pawiibieiMi;  kaapm  oT  oidlnaitai^  thietileSI 
and  other  exhibitions,  shows  and  annisenients.  ticket  scalpers, 
employment  agencies,  cigars,  cigarettes,  and  light  drinks,  hack* 
■MB,  draymen,  eapreannen,  etc,  and  puMle  billiard  rotmia  and 
iMmlhig  alleys,  public  dances,  and  skatlaf  rinks,  palmlit% 
dain'oyants.  mind  readers,  fortune  tellers, 
ers,  electricians,  and  electrical  workers 


Scnooif  ScvBinm. 

The  constitution  establishes  a  perpetual  school  fund 
for  the  use  of  public  schools  from  the  proceeds  of  the 


TAXATION  AND  BjiV]^U£ 


Sy8TEM&-SOUTH  DAKOTA. 


219 


sale  of  public  lands  granted  by  the  United  States,  and 
from  certain  other  sources,  including  escheats,  fines, 
donations,  etc  This  fund  is  to  be  apportioned  to  the 
several  school  distriols  in  proportion  to  the  nmnber  of 
school  diildien.  The  proceeds  of  the  county  poll 
taxes  and  do«  Useases  are  also  apportioned  for  school 
purposes. 

A  district  school  tax  is  to  bs  levied  by  the  local  board 
of  education  not  exceeding  20  mills  on  the  dollar  on  all 
personal  and  real  property  within  the  district,  which 
tax  is  placed  on  the  roll  of  the  eoonty  and  collected  by 
tho  ooonty  tieasarer,  and  the  board  may  make  further 
levy  to  provide  a  sinking  fund  for  payment  of  bonded 
mdebtedness.  The  electors  have  the  power  to  instruct 
the  district  school  board  as  to  the  levy  of  school  taxes. 

The  rate  of  taxation  in  each  school  district  having 
within  its  boundary  an  incorporated  city  shall  be  the 
same  as  for  dties,  towns,  and  adjaoent  territory  or- 
ganised aa  ind^endent  districts. 

The  township  board  of  education  may  levy  a  tax 
not  to  exceed  10  mills  on  the  dollar  in  the  year  for 
liigh-«obool  porposes. 

taaiMiftTifm  AinonMO  vawsnM  iaws:  ists. 

t<he  most  important  act  of  the  legislature  of  1913.  as  far 
as  the  system  of  taxation  is  concerned,  was  the  creation  of  a 
permanent  state  tax  commission.  It  was  provided  that  this 
oommlaslon  sboifld  consist  of  three  memliecs  appoHited  by  1*a 
lomnor  for  terms  of  six  years,  a  vacancy  to  be  created  every 
two  years  by  the  expiration  of  the  term  of  one  commissioner. 

This  commission  has  general  supervision  over  tte  adminis- 
tration of  the  awMSinrnr  and  tax  laws  of  the  state  and  all 
assessing  officers;  has  authority  to  require  statements  from 
all  kinds  of  business  organiaations  which  it  may  deem  neces- 
sary for  the  asoertalnbis  «f  the  vahis  and  the  rrtatlve  bmOens 
"borne  by  all  kinds  of  property  in  the  state ;  and  to  order  the 
reassessment  of  any  or  all  property,  franchises,  and  licenses 
in  any  assessment  district  It  also  anceeeds  and  takes  the  place 
«f  the  abite  board  of  eqaaUaatkMii*  inheriting  all  its  iiowers 
and  duties,  including  the  assessment  of  all  railroads  (not  in- 
cluding street  railways),  telegraph,  telephone,  express,  and 
sleeping  car  companies. 

Other  mvoctast  changes  Mlow: 

Inheritance  to*.— A  tax  is  imposed  upon  the  transfer  of 
property,  real,  personal,  or  mixed,  or  any  interest  therein,  or 
income  therefrom.  In  trest  or  ottierwiae,  to  any  pereon,  aasod- 
ntlsn,  or  eorponitkm  hi  the  followb«  cases: 

(1)  When  the  transfer  is  by  will  or  by  intestate  laws  of 
this  state  from  any  person  dying  possessed  of  the  property 
while  a  resident  of  the  state. 

(2)  When  a  transfer  is  by  will  or  intestate  law  of  prop- 
erty within  the  state  or  within  its  jurisdiction  and  the  decedsnt 
was  a  nonresident  of  the  state  at  the  time  of  his  death. 

(3)  When  the  transfer  is  of  property  made  by  a  r^ident  or 
by  a  nonresident,  when  such  nonresident's  property  is  witMn 
this  state  or  within  its  jurisdiction,  by  deed,  grant,  bargain, 
iidl  or  alfL  made  In  contemplation  of  the  death  of  the  grantor, 
T^or,  or  donor,  or  Intended  to  take  effect  in  iwssessiou  or 
enjoyment  at  or  aflef  so^  death. 

(4)  Such  tax  shall  be  imposed  when  any  such  person  or  cor- 
poration biHTomes  boneflclally  entitled  in  possession  or  expec- 
tancy to  any  property,  or  the  income  thereof,  b.v  «ny  /"Ch 
tennafer.  whether  made  before  or  after  the  i.assiit:e  of  this  act. 

^MWhMi  any  person  or  corporation  sliall  exercise  the  power 
at  iSysfcEiSMhff      man  any  disposition  of  property  made 


either  before  or  after  the  passaf;^  of  this  act,  sudi  a p]  •oint- 
ment when  made  shall  be  deemed  a  transfer  taxable  under  tlie 
provisions  of  this  act  in  the  same  manner  as  though  the  prop- 
erty to  which  such  appointment  relates  belonged  absolutely  to 
the  donee  of  such  power  and  bad  been  bequeathed  or  devised 
by  such  donee  by  will.  . 
(6)  The  tax  iutpoaed  hereby  shall  be  upon  the  clear  market 

value. 

£«empfiofi«.— An  picperty  transferred  to  connty,  town,  or 
municipal  corporations  within  the  state  for  strictly  county, 
town,  or  municipal  purposes,  and  property  to  the  clear  value 
of  $2,500  transferred  to  any  poUfc  ho^tal.  afiadMoy,  coU^ 
mdvenlty,  otMrtnary  af  laamtas.  cfantch,  or  pmeiy  ehaxitahle 
institution,  is  exempt. 

When  the  property  or  any  beneficial  int«:est  therein  passes 
by  any  sudi  ttawfer,  where  theeaMS^  of  property  eseeeds  in 
valve  the  exemptions  hereinafter  siiecified  and  shall  not  es- 
oaod In  value  $15,000,  the  tax  hereby  imposeil  shall  be! 

(1)  Pasdng  to  the  wife  or  lineal  issue  at  the  rate  <rf  1  P«J 
cent  of  the  dear  market  value.  Property  to  the  valee  or 

$10,000  is  exempt.     m—s. 

(2)  Passing  to  the  husband,  lineal  ancestor  or  tne  obobusWi 
or  any  child  adopted  as  such  in  cuforniity  with  the  laws  «r 
this  state  at  least  10  years  prior  to  such  transfer,  or  any 
child  to  whom  soch  decedent  for  not  less  than  ten  years  prior 
to  such  transfer  stood  in  the  mutually  acknowletlged  relation 
of  a  parent,  provided  soch  relationship  began  at  or  beforethe 
child's  fifteenth  birthday  and  was 

thereafter,  or  any  lineal  Issue  of  such  adopted  w  """tW 
a<*nowl«dged  child,  at  the  rate  of  U  per  ^en*  of  the 
market  value  thereof.  Property  to  the  value  of  $3,000  to  iineai 
ancestors  and  of  $10,000  to  other  classes  is  exempt. 

(3)  Passing  to  a  brother  or  ri^er  of  the  <if^^edent.  or  a 
descendant  of  a  brother  or  sister  of 

widow  of  a  son.  or  the  husband  of  a  daughtw  of  the  ^ceden^ 
at  the  rate  of  3  per  cent  of  the  clear  market  value.  Property 
of  the  value  of  $1,000  passing  to  each  of  this  class  is  exempt. 

iA\  Passlna  to  the  brother  or  sister  of  the  father  or  mother 
or  a  descSdant  of  a  brother  or  sister  of  the  father  or  mother 
of  the  decedent,  at  the  rate  of  4  per  cent  of  tiie  clear  market 
value.    Property  of  the  value  of  $250  pasrfng  to  es^  of  this 

class  is  exempt.  ,      ,  -   « 

(51  Passing  to  a  person  in  any  other  d^ree  of  collateral 
consanguinity  than  is  hereinbefore  stated,  or  to  «/tranperin 
blood,  ^hoAs  politic  or  corporate,  at  the  rate  of  5  per  ^ 
of  the  clear  marint  valofc  Properly  of  the  value  of  fM» 
pasrimi  to  eaA  «C  this  Claw  Is  exempt 
The  forepoinj;  rates  are  termed  the  primary  rates. 
Wh^  the  amount  of  the  dear  value  of  such  property  or 
interest  exceeds  $16/NMK  the  lele  of  tax  opon  the  eness  Ml 
be  as  foDeers: 

(1)  Upon  all  m  excsn  of  and  m  t»  IWMWO.  one  and 

onehalf  times  the  prlaerr  #«  amMn  t«» 

(2)  Upon  aU  tai  ezoeos     l«M»»  aa*  «p  to  two 

times  the  primary  rates.       ^^^^     .  „„  «.„  mt^MmL 

(3)  Upon  all  In  excess  of  $00,000  and  09  to  fH^W  twe 

and  one-half  times  the  primary  rat«i.   

(4)  Upon  all  In  excess  of  $100,000,  throe  times  the  prlaieiy 

rates. 

All  Inheritance  taxes  belonjr  to  and  become  a  part  of  ^ 
revenue  fund  of  the  state.  On  or  before  the  Ist  of  Novesaher 
of  each  year  20  per  cent  of  the  asMNmt  received  by  the  atate 
wider  this  law  during  the  precedins  fisc  al  year  is  returned  by 
the  state  auditor  to  the  county  from  which  it  was  derived. 

If  the  tax  shaU  be  paid  in  full  prior  to  the  explratton  of  one 
year  from  the  date  of  the  death  of  the  decedent,  Interert  at 
the  rate  of  6  per  cent  per  annum  shall  be  charged. 

If  such  tax  shall  not  be  paid  within  one  year  froae  the  d^ 
of  the  death  of  the  decedent,  interest  shall  be  eoOeetad  thereon 
attheratoefTpercsBtfrMnthedateoftha  death  of  the 

Shares  of  stock  of  national  banks  aro  assessed  to  the  tadi* 
vidnal  stwHf"^'**-  at  the  place  where  the  bank  is  located. 


TAKATION  AND  B£V£NU£  SYST£lf&--TENN£88fi&. 


to  liaMit  lor      tuMi  m  tlM  iloclc  and  to  nvdnil 
l»  vMilMld  an  mndl  «f  am*  AtfMMid  or  diyldends  as  maj  to 

to  pay  nny  taxes  levied  on  such  stock.    Shares  of 
of  atate  lMiiiks»  savings  banks,  and  trust  companies  shall 
DO'  mtdh  atate  tont%  mwtam  hmtlm,  and.  tmat  mm- 
and  not  to  the  indlildiial  aloddiolders.   Shares  of  the 
atock  of  national  liaiiks  not  located  In  tlie  atate  need 


▲a  laaadi  wmmm,  iaataiii'a«to^  raoMtag  Imnmm  «C  a  cuj/mttty 

of  less  than  10  rooms  pay  an  annual  license  fee  of  $3 ;  10  and 
under  50  rooms,  |6;  50  rooma  and  over,  ^12.  Licenaea  go  to 


of  hotels  and  other  public  buildings. 

Taxes  are  doe  on  the  1st  day  of  January  of 
IwcoMB  delinqiMnt  on  April  1,  a  penally  of  1  par  eiak  par 

property  from  and  after  January  1.  If  one-half  the  taxes 
are  paid  <m  or  before  April  1,  tbe  balance  does  not  become  de- 

1 


if  charter,  f25 ;  annual  atotoment,  |25 ;  certUcate  of  antlMirtty, 
Md  certified  copy  tlMNlC  12;  eT«ry  eaw  of  paper,  20  eents 


par  Mto;  •Azlng  ofllctol  seal  to  each  copy,  ft;  MttUtoifti  at 
anttevitir  to  tfanto^  00  CBOtm, 

Registration  fee  for  automobiles,  $6  per  annum,  which  is 
reduced  to  ^  after  five  annual  registration  fees  of  96  have 
been  paid;  fee  for  motor  cycle,  $2;  transfer  of  ownnship,  fl; 
fee  for  mannftietnrer  or  doalar,  fUH  la  Ow  jmt  IPlt,  7B 
per  cent  of  tax  to  county  motor  vehicle  road  fund  and  25  per 
cent  to  state;  in  1914  and  subsequent  years  the  reqiective 
percentafBs  aiiatt  be  8Ti  and  m  per  ewt 

It  was  agreed  by  the  legislature  in  1913  to  aal>nilt  tbe  fol- 
lowing to  a  vote  of  the  people  as  an  amoitelBl  to  the  atatii 
conatitotkm  to  be  added  to  Article  XXI : 

Skl  7.  n*  InrtiMtoB  «C  agrleiiltiiral  lands  to  tenby  d»- 
ctofsd  to  be  •  pablle  pmpawi^  and  Uie  legUdatore  may  provide 
theretor,  and  may  provide  tor  the  organisation  of  Irrigation 
districts  for  the  irrigation  of  land  for  any  public  use,  and 
may  vest  the  corporate  authorities  thereof  and  tbe  corporate 
authoritiea  of  counties,  townships,  and  municipalities  wltli 
the  power  to  eanatroct,  <verate,  and  maintain  Inifatkm  dn% 
ruwti^eliB,  eenalai  flnmea,  dltidies,  and  lateral^  and  to  keep  In 
repair  all  irrigation  dams,  resorvoirs,  cnnals,  flumes,  ditches, 
aDd  laterals  heretofore  constructfil.  under  the  laws  of  the 
state,  by  special  assessments  uiM>n  the 
tbereby,  according  to  tbe  boieflts  received. 


TENHESSEE.' 


draws  its  principal  revenue  from  the 
properly  tax  and  £rani  Imbubiimb  ta¥init^  iioenflaii 
T|mi  iii«twi—Mifc«««r  'iwiam  'Of  tim  gfiiiiiii  is 

V  O  K-i- w    ■ 

m  mtMBy  woilBBdkiiit  ifyatmi  of  pvivi]^  taxw  upon 
1km  aaercise  of  ▼arioug  oocupations  wliicb  SDppknMuts 
file  general  property  tax.  There  are  special  corpora- 
tion taxes,  similar  in  nature  to  the  privilege  taxes  on 
individaals,  and  state  poll  and  inheritance  taxes,  as 

mnmmfim  taXlBB  OH  land  trmwutUem  m 


ABTICLE  II. 

28.  All  property,  real,  personjjl,  or  mixed,  shall  be 
but  the  legislature  may  except  such  as  may  be  held  by 
Ii0  alate.  by  eoaattoik  dtitaa  or  tonnia,  and  used  exclusively 
•or  poNle  or  corporation  porpooe%  and  andi  as  may  be  held 
for  purposes  purely  religions,  charitable,  scientific, 
r.  or  edncational,  and  sliall  except  $1,000  worth  of  per- 

eff  «adi  taspayer  and  the  dtveet 
pfttdnce  of  Ifee  aoll  la  tbo  bands  of  the  producer  and  his  imme- 
fendee.  All  pgopai'^ly  liiall  be  taxed  according  to  its 
Hat  valne  to  be  Meettatoed  to  aiMii  mannor  as  tbe  1^- 
dMdl  direct,  ao  tbat  taxes  sbaM  be  equal  and  uniform 
>nt  tile  state.  No  one  species  of  property  from  whlcb 
a  toK  may  be  collected  shall  be  taxed  higher  tluin  any  other 
ipoclaa  «f  prapeMy'  of  tta  ease'  valae,  bat  legWatai«'  shall 
have  power  to  tax  merdbants,  peddlers,  and  privileges  In  aadi 
manner  as  tbey  may  from  time  to  time  direct.  The  portion  of  a 
metciiaitt's  capital  osed  in  the  pardiaae  of  merchandiae  sidd 
bar  btoi^  to  BouMldanta  and  seat  bayaaj  lha  'SlBia  "ahill  aot  be 
at  a  tata  Ugher  than  Uie  ad  -vahmm  tax  on  ptopetty. 

DigMt  of  the  Tax  Laws  of  Tennessee  and  Criminal  Goat 
Ijiwa.  with  Annotations,  1907.  Prepared  by  Robert  T.  Shan- 
aan  for  Fnnk  DIbrell.  controller  of  tbe  state  treasury.  Mc- 
Qaiddy  Printing  Co.,  Nashville,  Tenn.,  1907. 

The  Code  of  T«uiessee.  with  tbe  Supplements  and  tbe  Sea- 
aioa  Laws  m"WKf. 

tol»UL 


The  legislature  shall  have  power  tb  levy  a  tax  upon  Incomes 


All  male  citizens  of  this  state  over  the  age  of  21  years,  except 
socfa  persons  as  may  be  exempted  by  law  on  account  of  age 
or  olhar  iniradty,  Aall  ba  ItoMa  to  a  poO  tax  of  not  leas 
than  QO  eaato  nor  more  thnn  $1  per  annum.  Nor  shall  any 
county  or  corporaticm  toff  •  poU  tax  wcaadlng  tiM  aOMHmt 
levied  by  the  stete. 

flaa  ».  Tha  unatai  aanariMy  ahall  bavo  power  to  aoOMftofr 
the  several  counties  and  incorporated  towaa  to  the  state  to 
impose  taxes  for  county  and  corporation  purpoaea,  respectively. 
In  socb  manner  as  shall  be  prescribed  by  law;  and  all  property 
ahan  ba  taaoi  affording  to  tta  vataik  upon  tha  pitodftoa  aa^ 
tablisbed  in  regard  to  state  taxation.   •   •  • 

Sec  30.  No  article  manufactured  of  the  produce  of  this  stata 
ahan  be  taxed  attatirlai  than  to  pay 


citlsen  of  the  HBMad 
the  poll  tana 


«f  the  I 
»  o  • 


«f  SI 


a 

haapalA 


XI. 


Sec.  12.  The  state  taxea,  derived  hereafter  from  polls,  shall 
be  appn^vtotad  to  eflacattoaal  purpoaea,  to  sodi  manner  aa  tta 
gaaaral  a— ib%  atell  dtoaet  tor  law. 

OFFICBIflk 

Hm  officers  moat  diraeHy  eonoemad  willi  taantion 
are: 

'  (1)  County  assessors,  electwl  for  a  term  of  four  years.  Com- 
pmsation  is  by  salary,  which  in  the  smaller  counties  is  limited 
not  to  exceed  certeto  fee  rates. 

(2)  County  board  of  eqnalizers,  composed  of  five  freeholders, 
elected  by  the  quarterly  court  of  each  county.  The  quarteriy 
courts  shall  elect,  for  two  years,  successors  to  the  mraibera 
who  bava  aertad  two  fmn,  flnaa  and  two  aMematdy. 

(3)  State  board  of  equalization,  composed  of  the  seeretaiT 
of  stete,  treasurer,  and  comptroller  of  tbe  treasury. 


TAXATION  AND  KEVENUE  SYSTEMS— TENNESSEE. 


881 


(4)  County  trustee,  tax  collector,  elected  for  two  years. 

(9)  Rarenne  eonunlaribaeta,  three  to  number,  elected  every 
two  years  by  the  quarterly  courts,  one  of  whom  is  to  be  an 
aapert  acconntant  They  are  to  inspect  reports  and  examine 

''(I^Tltofanaa  agents,  three  to  number,  appointed  by  the 
comptroller  for  a  term  of  two  years.  They  are  to  examine  the 
records  of  collections  and  disbursements  and  may  alao  bring 
salt  agalnatdettnonentoOeera  and  eoepetatlonB.  To  indemnify 
the  state  15  per  cent,  which  the  revenna  afMd  retalna,  la  to 
be  added  to  the  recovery  in  all  suits. 

(7)  State  tax  assessors,  comaonly  taama  aa  tta  laliraad 
ctaanilartna  thna  tnM^m%  apptfatod  by  m  fofanior 
Uennially. 

(8)  Board  of  equaUxation  of  raUroad  assessments,  composed 
of  the  flovatnor,  traaaasai^  aad  aeeratary  ni  atate. 

ScAnBsnDtiim 

A.  OBNEBAL  PKOPEKTY  TAXES. 

1. 

a.  The  property  included  and  exempt— AM  prop- 
erty, real,  personal,  and  mixed,  is  subject  to  taxation 
for  state,  county,  and  municipal  purposes,  except  such 
as  is  declared  exempt. 

(1)  Real  property  includes  all  minerals  and  timber  inter- 
ests and  aU  other  toteresto  of  whatever  kind,  Luther  tor  life 
or  a  tem  of  yeaxai  in  real  estate,  Inclnding  the  interest  which 
the  lessee  may  have  In  tbe  improvements  erected  upon  lands 
where  the  fee  ia  exempt  to  the  owner.  Such  Inlererta  are 
asaeased  to  tta  owner  fheiaef  aopntoicly  ffcaw  attar  tataBsata 
In  such  real  estate. 

(2)  Personal  property  is  described  as  including:  Household 
goods,  implements  and  vehicles,  live  stock,  water  ctaft,  toeMue 
1Mb  Uhltod  Stataa  Iwwiff  and  ftoan  other  stocks  and  bonds  not 
taxed  ad  valorem;  all  bonds  except  United  States  bonds;  all 
Aares  of  stock  except  when  the  corporate  property  or  capital 
■todc  to  asseeaed  to  Uea  thereof;  notoa,  daAllla,  cboaea  in 
nation,  accounts, mortgages,  or  other  evidences  of  indebtedness; 
money  on  hand,  or  on  deposit;  and  all  other  personalty. 

(3)  Exemptions  in  addition  to  pnbllc  property  aia:  AH  prop- 
orty  brtonging  to  aiqr  taUgious,  charitable,  sclentiflc,  or  ednca- 
tional institution  not  used  in  secular  business;  leasehold 
estates  in  hands  of  lessee,  holding  under  incorporated  institu- 
tions of  leantag.  when  vento  tterator  are  need  pwrty  for 
oOaeattoaai  poposes,  by  said  institutions;  all  cemeteries  and 
monuments;  growing  crops;  the  direct  produce  of  the  soil  in 
the  hands  of  the  producer  or  his  inmiediate  vendee,  and  manu- 
fbetnnd  atiielea  of  tta  atoto  to  tbe  hands  of  the  manufacturer ; 
personal  property  of  the  value  of  $1,000  in  the  hands  of  each 
resident  taxpayer;  and  aU  property  exempt  by  charter  or  by 
contract 

b.  A88e88ment.—Tbib  mmumaeat  lor  state,  ooonty, 
and  municipal  purposes  is  made  by  Hw  ooonty  asses- 
flon.  Pcramal  property,  privileges  and  polls,  are  to 
be  a"in«nnml  annually,  real  estate  (assessed  in  1912) 
every  two  years,  and  both  at  their  "  actual  cash  value," 
which  is  defined  to  mean  the  price  at  which  the  prop- 
erty would  sell  at  a  fair  voluntary  sale.  The  assess- 
ment refers  to  January  10.  The  assesBor  ia  required 
to  visit  all  realty,  see  personally  each  taxpayer,  and 
take  Ids  italiBMili  of  aU  property,  real  and  personal, 
witbottiM^ad  toMfcaHn^^  The  tuq^yer  innst 


make  oath  to  the  ammmt  of  his  property  but  not  to 
the  ^dae>,  whidh  is  cmnputed  by  the  asseteor.  The 

penalty  for  refusal  to  make  the  schedule  or  list  or  to 
take  the  oath  is  a  fine  of  $10  to  $50,  upon  conviction 
of  the  misdemeanor.  Suits  for  collection  can  not  be 
brought  on  notes  and  choses  in  action  not  listed. 

Changes  to  the  extent  of  $200  in  the  value  of  real  estate  are 
to  be  noted  annnally  by  the  aaseasor,  as  wdl  as  any  Impeova- 
mento  Uiereon. 

The  amount  of  income  of  United  States  bonds  and  of  all 
other  stocks  and  bonds  not  taxed  ad  valorem  to  to  be  aaaeaaed 
as  peraonalty.  AH  bonds,  except  United  Statea  bonds,  and  all 
shares  of  stock,  except  when  the  corporate  propMty  or  capital 
stock  is  assessed  in  lieu  thereof,  are  to  be  listed.  All  personal 
property  whkA  la  a  part  of  the  capital  tovested  to  the  bnal- 
nesa  of  a  meidUmt.  factor,  or  manufacturer  is  not  to  be  aa- 
sessed  separately  as  personalty,  but  as  part  of  the  capitaL 

Manufacturers  are  assessed  on  the  raw  matwials  and 
artidea  to  praceas  of  nanofbctnre,  bat  tta  value  of  articlea 
finished  from  the  produce  of  the  state  in  the  hands  of  the 
manufactarer  to  to  be  deducted  to  aasesisdng  property  or  capital 
stock* 

Meidianto  aia  iiiisiaanfl  on  tbe  average  capital  invested  in 
the  business  during  the  year,  which  is  found  by  dividing  the 
sum  of  the  highest  and  the  lowest  amounts  of  stock  by  two. 

Of  stoAs  of  mtn**"****  sold  at  aoetton  or  on  commission 
one-third  of  the  aggregate  atoOOBt  of  tha  aannal  aalea  Is  to  be 
returned  for  taxation. 

Capital  employed  in  tradtog,  where  there  la  no  sto<*  of  goods 
on  band,  twma  tta  bade  of  assessment 

Property  held  by  executors  and  administrators  shall  be  as- 
sessed in  the  county,  district,  or  ward  in  which  the  decedent 
resided  at  time  of  death  nntU  tmA  shall  have  been  dla- 
tribnted:  but  if  deceaaed  lived  in  another  state,  then  the 
property  shall  be  aaiwmd  where  the  personal  representaUve 
resides. 

laraonal  property  bald  by  Uaattoi  and  goardlans  of  minors, 
married  women,  and  lunatics  Ml  be  assessed  to  each  such 
trustee  or  guardian  hi  the  cooaly,  ward,  or  district  where  sudi 
dependent  resldea,  If  a  reaident  of  tha  atote;  If  a  nonreaident, 

then  in  the  county,  ward,  or  civU  district  in  which  the  guardian 
or  trustee  resides.    Guardian  having  control  thereof  must 

render  an  annual  statement. 
Oorpocatiow  ai«  aaaeaaed  oa  thair  nal  artate  and  taaglMa 

pwaonalty  as  individuals.  Qoaal  public  corporations,  sucn  as 
pas  works,  waterworks,  electlte  Ught,  and  dummy  railroad 
companies,  and  all  others  pablle  to  thdr  diafacter  aad  wMA 
HoaMim  ftgfc**,  franchises,  and  privileges,  are  to  be  taxed  on 
the  actual  cash  value  of  the  corporate  property,  including  the 
franchises,  easements,  incorporated  rights  and  privileges, 
which  valne  is  to  be  not  leas  than  the  value  of  the  shares  of 
stock  and  bonded  debt,  computed  at  market  value,  less  the  value 
of  realty  and  tangible  personal  property  otherwise  assessed. 
Railroads,  including  street  and  toterufban  electric  laada.  tela, 
phone  aad  telegraph  oompanlea,  buildtog  and  loan.  Insurance, 
manufacturing,  and  banking  companies  are  not  covered  by 
this  provision.  The  stocks  and  bonds  are  not  otherwise  aa- 
sessed  to  the  corporatfan  or  IndlTldaal  haUera. 

Foreign  corporations  are  assessed  only  on  the  actual  cash 
value  of  tbe  corporate  property  in  the  state,  taking  into  con- 
sideration the  franchise  and  intangible  Taloes  to  the  state. 

Bank  aledc  to  eaaaaaed  to  flw  name  of  the  shareholders  at 
its  cash  value  less  a  proportionate  share  of  the  realty  and 
tangible  personalty  taxed  to  the  bank.  This  is  in  lieu  of  the 
tax  on  capital  stock  of  banka^  (Baeoat  opinion  of  Bapceme 
Court  :  Held  uaparatton  ttMa  tor  tax  an  atodc  and  not  tha 
atoiMtoUar.) 


TAXATION  AND  REVENUE  SYSTEMS-TENNESSEE 


Bailrosid.  street  railroad,  intenirban  electric  road,  tel^ra|ib, 
■A  teitqtboiie  companies  are  assessed  by  Uie  state  tax  aant- 
ffee  bmis  of  Kiiednle  of  'pfoiwHy  nuHle  out  1^  flie 
cooiinidaa  ftum  is  a  penalty  of  |1,000  tat  fliiliire  to  file 
the  wliednle.  In  making  the  valaatlon  of  property  the  as- 
sessors are  to  consider  the  capital  stock,  the  corporate  prop- 
tiie  ffeUMilMS'  of  «acii  conpuiy,  and  tlie  graas  leeeiiiCa 
▼aloe  of  the  shares  of  stock  and  bonded  debt, 
'mad'*  of  any  railroad  property  includes  all  tracks, 
■artldM;  Mdae%  and  aoperstmetntca  of  ev«ry  kind.  The 
"line**  of  any  tdegrmpk  or  telepiione  eompuiy  Ineiiidaa  all 
ulTCa,  polea,  instruments,  and  rights  of  way. 

Tlie  property  distributable  to  the  counties  includes  the  road- 
tad.  inlilBs  stock*  fl«neif sea,  dkoeea  in  action,  and  pmonal 
property  hairing  no  actu:il  situs.  This  is  to  be  valued  sepa- 
rately from  other  property  and  |1,000  exemption  deducted. 
HM  valnation  is  tiien  distributed  aecording  to  the  ralue  per 
mile  The  "  loaliaed  property."  indndlns  tHe  depota  and  other 
property  with  an  actual  situs,  la  aniwafl  whero  locatad,  Iqr 
Rpilar  county  and  city  assessors 

Railway  car%  otiwr  than,  jawniiniiii  eaxs'  omwd  % 
residents  not  operating  'Wnill  of'  iaffllWiy%  MTO  aaaSBWd  hf 
atate  tax  assessonL 

Back  aiBuisuiiiut  or  VHUMMment  of  taxes  on  property  that 
feaa  eaeaped  or  becB  mdenralned  la  aMde  by  Cbe  county  eovrt 
clerk  in  the  case  of  m«N^nts'  taxes,  or  by  the  county  trustee 
in  the  case  of  other  taxes.  A  penalty  of  15  per  cent  may  be 
Car  vielation  of  tbe  ravamie  provlalfliia  in  tie  back 

r,  and  other  Interoata  in  ilHr  Bale  ani  aa- 
tbereof. 


u — The  county  board  of  equalizers 
and  eqnaliiefl  the  county  assessments,  elimi- 
wuim  property  exempt,  aod  hears  camplainta.  The 
board  may  iiM»se  or  lower  Iho  entiie  ■ouennment 
nil,  or  amy  ten  therein,  to  confotni  to  the  a«stiial 
eash  value. 

The  state  board  of  equalization  at  its  biennial  ses- 
sions  is  to  equalize  the  assessments  of  all  properties 
ill  the  rtate,  except  such  as  are  to  he  equalized  by  the 
Me  hoaid  of  eipuilixaticii  ol  raihroad  aaBoam^ts. 

The  hoard  may  eqnaliae  by  daaaifieatkiii  of  praper- 
tiaa,  by  waida,  civil  divisioiia,  or  coontiea. 

aBKssment  of  railroad,  street  railroad,  internrban  rall- 
iph,  and  telephone  companies,  as  made  by  the  state 
is  aiiMiMBid  bar  the  alate  board  of  eqoallsatloa  of 


are  levied  by  statute  at  the  rate  of  60  cents  on 
$100  worth  of  property,  of  which  35  cents  is  for 
state  purposes  and  15  cents  for  school  pur- 
hidi  is  iitaiiied  in  the  county  where  coUected. 
1.  CMKsrfMMi — 

With  the  eimptioii  of  liie  taxes  of  owtain  eittaa  and 
the  Mate  lax  aMsed  agaimi  raihroad,  telegraph,  and 
telephone  companies,  ai  ad  valoran  taxes  are  col- 
lected by  the  county  trustee.  Taxes  are  payable  the 
first  Monday  in  October,  except  municipal  taxes  of 
cities  having  a  population  of  100,000  or  over  and  of 
ttoee  authorized  to  collect  their  own  taxes.  Taxes 
an  a  lien  on  the  property  assessed  from  the  10th  of 
fi  Hid  wn  ^^f^^fiftm^  #1^  bear  iiieNst  after 


the  let  of  Maxeh,  and  in  addition  then  is  a  penallj 
of  1  per  cent  a  month.  They  may  be  collected  by 

distress  and  sale. 

Taxes  on  the  stock  of  banks  nnd  loan  and  investment  com- 
panies are  to  he  coUected  from  the  president  of  the  corporation, 
nie  inberf  tanee  tax  la  eoOeetod  by  ttM  county  eonrt  derfe  of 

each  county. 

If  any  property  escapes  assessment,  it  is  the  duty  of  the 
trustee  to  assess  the  same  and  report  the  taxes  collected  as 
"picM-np"  taxes.  The  trustee  can  net  leetipt  for  «b«  prop- 
erty tax  if  the  poll  tax  is  unpaid. 

The  trustee  is  compensated  by  commissions  from  the  moneys 
eolltteted. 

B.  fOIl<  TAXIS. 

Every  male  inhabitant  between  the  ages  of  21  and 
60  years,  except  persons  who  are  deaf,  dumb,  blind,  or 
incapable  of  labor  and  of  earning  a  livelihood,  are  to 
pay  an  annual  tax  of  $1  for  school  purposes.  This 
tax  is  disbributed  among  the  school  districts  of  the 
county  where  colle^ed  in  proportion  to  the  nnm- 
ber  of  school  duldm.  This  tax  most  be  paid 
before  the  property  tax  will  be  received,  and  its  pay- 
ment is  a  prerequisite  to  the  enjoyment  of  the  elective 
franchise.  Delinquent  poll  taxes  may  be  collected  by 
distress  and  sale  or  garnishment,  and  the  officer  is 
entitled  to  12|  per  cent  commission  and  fees  for  his 


C.  THK  I1<7HSBITAKCE  TAX. 

All  estates,  real,  personal,  and  mixied,  of  every  kind 
whatsoever,  situated  within  this  state,  whether  the 
persons  dying  seized  thereof  be  domiciled  within  or 
without  the  state,  passing  from  any  person  who  may 
die  seized  or  possessed  of  such  estates,  either  by  will  or 
under  the  intestate  laws  of  this  state,  or  any  part  of 
such  estate  or  estates  or  intinsfe  thsrsin  paaring  fay* 
deed,  grant,  bargain,  gift,  or  sale,  made  in  oontemjda- 
tion  of  death  or  intended  to  take  effect  in  possessioB  sr 
enjoyment  after  the  death  of  the  grantor  or  bargiblblV 
are  subject  to  a  tax  in  the  following  cases ; 

Passing  to  the  father,  mother,  brother,  sister,  the 
wile  or  widow  of  a  son,  or  the  hnsband  of  a  daughter, 
or  any  chad  or  diildwo  adopted  as  aaeh  in  confotmity 
with  the  laws  of  the  state  of  Tennessee,  husband,  wift^ 
child,  and  lineal  descendants  bom  in  lawful  wedlock: 
All  inheritances  of  $5,000  and  over,  but  less  than 
$20,000,  are  subject  to  a  tax  of  1  per  cent  of  the  clear 
market  value;  all  inheritances  of  $20,000  and  over  are 
subject  to  a  tax  of  1^  per  cent  of  the  dear  market 


Fiswng  to  any  other  peraoii  or  panons  or  to  bodies 

corporate  or  politic,  in  trust  or  otheiwise,  are  subject 
to  a  tax  of  5  per  cent  of  the  clear  market  value.  In 
this  case  estates  valued  at  a  less  sum  than  $250  are 
exempt 

This  tax  is  paid  to  eoonty  ooort  clerk  of  eadi 
ooonty  for  the  nse  of  the  state^ 


TAXATION  AN1>  REVENUE  SYSi:Eil&-XENNESSEE. 


223 


If  this  tax  shall  be  paid  within  three  months  after 
the  death  of  the  decedent,  a  discount  of  5  per  cent  on 
the  amount  of  the  tax  shall  be  made  and  allowed;  and 
if  said  tax  is  not  paid  at  the  end  of  one  year  from  the 
death  <tf  the  deobdent,  at  which  time  it  shall  be  due, 
mtarest  shall  then  be  chargid  at  the  rate  of  6  per  cent 
per  annum  on  said  tax. 

D.  COUFOBAtlON  TAXBB. 

Cofpofitlons,  like  individuals,  are  subject  to  the  ad 
falorem  tax  on  property.  The  value  of  intangible 
property  is  reached  by  an  assessment  of  the  capital 
stock  and  bonded  debt. 

Privilege  taxes  are  collected  anntulQy  by  the  comp- 
troller from  the  following  corporatiims,  in  lieu  of  all 
other  taxes  except  ad  yaloieai  tax  on  profMrty. 

Express  companie^-lf  Hues  to  the  state  ate  len  tban  100 

miles,  $l,CKXt ;  more  than  100  miles,  $2.500 ;  sleeping  car  com- 
panies. $3.000 ;  news  companies,  $750.   Railroad  companies  ex- 
empt from  ad  valorem  tax,  per  mile,  $120  (special  contracts 
were  made  In  1908  with  11  companies  to  pay  $4,500  for  10  years 
In  lieu  of  all  other  taxes  authorized).    Storage  and  warehouse  I 
companies,  2i  per  cent  on  gross  premiums.  Trading  stamp  com- 
panies, in  each  county,  $500;  merdianta  using  stamps,  $SSO. 
TOagm^  companies— 25  to  100  miles  of  wire.  $20 ;  100  to  300 
Vdles  of  wire,  $200 ;  .300  to  1,000  miles  of  wire,$700 ;  1,000  to  6,000 
miles,  for  each  mile  over  1,000,  $20;  for  each  100  miles  over 
6,000,  $10.   ItailTosd  terminal  companies— counties  of  90,000 
inhabitants,  $750  ;  70.000  to  90,000,  $500  ;  50.000  to  70,000,  $400. 
Telephone  companies— counties  of  40,000  inhabitants  or  over, 
each  instrument,  50  cents;  20,000  to  40,00(^  eadi  instmment, 
ao  eents;  leas  than  20.000.  eadi  Instrament,  20  cents;  telephone 
Imk  or  slot  machine,  $3  per  annum.   Insurance  companies  and 
fidelity  and  surety  corporations  or  companies  are  reqoired  to 
pay  to  the  insurance  cottmfarfooer— foerign  fire  and  an  other 
companies  of  other  states,  2}  per  cent  of  the  gross  premium 
receipts  In  the  state,  payable  semiannually,  January  and  July ; 
mutual  fire  insurance  companies  of  the  state  doing  business 
outside  eoonty  of  dmaldle,  $800.  Bnllding  and  loan  associa- 
tions—capital paid  In,  up  to  $10,000.  $20;  $10,000  to  $25,000, 
$47;  $25,000  to  $50,000,  $95;  $50,000  to  $100,000,  $140;  $100,000 
to  $150,000.  $187.80;  $180,000  to  $200^.  $280;  $200,000  to 
$250,000,  $375;  $250,000  to  $300,000,  $468;  $300,000  to  $350,000, 
$,'>62  nO;  $3.50,000  to  $400,000,  $656;  $400,000  to  $450,000,  $750; 
$450,000  to  $500,000,  $843.50;  each  additional  $100,000  or  frac- 
tlonal  part  thereof,  $92,80. 

There  Is  a  penalty  of  1  per  cent  per  day  for  the  nonpayment 
of  privilege  taxes,  and  to  exercise  any  privily  without  first 
paying  the  tax  Is  a  mlsderofmnor  for  wUdi  tiM  .fine  Is  $10 
t»|80L 

B.  BUSINESS  TAXES,  liECBMSaS)  AKD  FEES. 

The  following  occupations  are  declared  to  be  privi- 
leges, and  the  taxes  thereon  are  collected  annually  by 
the  county  court  clerk  unless  otherwise  stated. 

A  privilege  is  defined  to  be  the  exerci.se  of  a  busi- 
ness or  occupation  which  requires  a  license.  The  im- 
position of  a  privily  tax  is  not  to  be  constmed  as  a 
release  or  exemption  from  the  ad  valoreni  tax  unleas 
spaeia^  pfoviM. 


Any  indigent  ex-Confederate  or  ex-Federal  soldier 
doing  a  privilege  business,  with  a  capital  not  exceeding 
$250,  is  exempt  from  the  privik^  tax. 

Meichants  are  ta  pay,  in  addition  to  the  ad  valorem 
tax  upon  the  average  capital  invested  by  thorn  in  their 
business,  a  privilege  tax  of  15  cents  on  eacli  $100,  7^ 
cents  of  which  is  for  school  purposes  and  7^  cents  for 
state  purposes.  This  tax  is  never  to  be  less  than  $5; 
$5  is  to  be  paid  when  the  license  is  taken  oot  and 
equally  divided  between  the  stsfte  and  the  eimn^.  If 
stodc  is  less  than  $800,  the  privilege  tax  is  fixed  at 
$7 JO  per  wffMiwn,  that  no  ad  valorem  shall  be  taxed. 

Abstract  companies— cities  of  GO.O(K)  inlmbitants  or  over. 
$75  :  20.000  to  00,000,  ^'^O;  15,000  to  20,000,  $25;  less  than 
15,000,  $10.  Athletic  clubs  (boxing  or  wrestling),  $300. 
Advertising  companies  or  corpomtieoa  atreet  car  advertising 
In  counties  of  OO.WO  inlialnt.ints  or  over,  .$100;  in  counties  of 
less  than  (Vt.dOO  and  more  than  40,000.  $25;  counties  of  40,000 
and  less,  $5 ;  in  dummy  cars  or  railroad  cnrsi  counttee  of  90^100 
or  over.  $00;  ootrnties  of  less  tJian  S0(,000.  $25;  railroad  depots 
In  each  county.  |10;  by  means  of  banners,  floats,  cartoons^ 
etc.,  in  cities,  towns,  or  taxing  districts  of  00,000  or 
over,  $25;  from  MfiOO  to  «MMO.  fU:  oa  WUboUEda 
in  cities,  towns,  or  taxing  districts  of  00.(H>0  or  oveFi 
$75:  from  20,000  to  00,00<J,  $."(»:  less  than  20,000  in- 
habitants, $10.  Artists  and  photograiihers— cities  and  tax- 
ing districts  of  over  20^  iBbahitants.  $25;  6.000  to  20.000, 
$15  :  2,000  to  6,000.  $7.50;  under  2.000.  $5:  Ralleries.  outside 
cities  and  towns,  $5;  traveling  galleries,  for  the  state,  $50; 
each  agent  soliciting  pictures  to  be  eiriaiied  ontslde  of  state 
in  each  county  where  solicited,  $5. 

Auctionet^rs — cities  of  35,000  inhabitants  or  over.  $20;  SOjOOO 
to  35,UU0,  $15;  G.OOO  to  20,000.  $10;  less  than  6,000.  $5;  ontslde 
cities,  $6;  tnnalent,  OOiiOOO  aad  ever,  par  week.  $15  :  20.000  Is 
60,000,  per  week,  $10;  districts  less  than  20,000.  $5.  Auto- 
mobiles, garage,  or  dealers— cities  of  60,000  or  over,  $75 ;  20.000 
to  60,000,  $80;  leas  than  20,000,  $20;  antomoMles  foe  bin,  HO 
each.  Bas^U  parks— counties  over  100,000  inhabitants,  $ll»; 
50,000  to  100,000.  $00  :  20,000  to  50,000,  .$40:  less  than  20.000. 
$10;  traveling  bail  teams  not  playing  in  regular  parks,  $10; 
detailing  ball  games.  $28.  Hfflpostefs  cltlea  of  «M»0  Inhah- 
itants  or  over,  $75;  lOjOOO  to  60,000.  $50;  2.000  to  10.000,  $10; 
under  2.000,  $5.  Bicycle  dealers  or  renters,  $10 ;  keeping  bicyde 
for  hire,  $10.   Bottlers  (other  than  natural  mineral  waters) — 
eoaoties  of  lOOiOQO  InhaWtawts  or  ofer,  fUO;  60.4100  to  100,000, 
$100;  35,000  to  50,000,  $100;  25.000  to  35,000.  $.50;  less  than 
25.000.  $15.   Breweries,  $500;  agents  of  breweries  In  cities  of 
20.000  Inhabitants  or  over,  $500  ;  7,500  to  20,000,  flBO;  7W  eaA 
lem  $BOi  BnAers  (other  than  real  estate  or  merchandise)  — 
cities  of  60,000  or  over.  $75 ;  20.0<W  to  00.000.  $50 ;  under  20,000, 
$25;  outside  cities,  $25.  Butchers— cities  of  20.000  inhabitants 
or  over.  $15;  10^  to  aOjOOO,  $M;  CM  to  lOm.  97iI0; 
1.000  to  8,000.  $5.   Wholesale  dealers  la  fiMh  msat  aad  cold- 
storage  companies— counties  of  50.000  Inhabitants  -or  over, 
$150 ;  40,000  to  50,000.  $75 ;  under  40,000,  $50 ;  cold-fltxmge  com- 
paatas  for  loeal  'botelMm  only,  la  counties  over  75,000,  |7S; 
-10.000  to  75,000,  $37.r.O:  less  than  40.000,  $5.    Check  room- 
when  charge  is  10  cents  ver  day,  $20;  when  charge  is  less  than 
10  cents  per  day,  $10l    CSgar  staa^ls  ffltt«e  of  20X100  i»> 
habitants  or  over,  $10;  under  20.000,  $&    Cash  registers- 
districts  of  00.000  inhabitants  or  over.  $25;  less  than  60,000. 
$10.   Circuses  and  menageries— counties  of  50,000  Inta^lt- 
aats  sad  over.  flOO  per  day;  40fiOO  to  50XKK).  $75;  35^ 

t»  moo,  mi  »m  t»  mm,  mj»i  woo  to  8imx».  mt 


TAXATION  AND  REVENUE  SYSTEMS— TENNESSEE. 


9MX»  i»  aftHMMt  pi:  vnder  20.000,  $20;  sleight  of  hand.  $20 
par  dvjr;  otier  exhibitions,  $15  per  day,  $30  per  week,  $100 
per  MMttli;  traveling  companies  (outside  taxed  theaters),  $S 
per  dtay;  per  wedi^  |1W  iter  montli;  eoocerta,  $40  per 
mnnm;  tamUig  pfctarea,  In  cities  of  36,000  or  over,  $60;  less 
tlan  SUfiOOi,  fiO;  nasie  lantoma,  each,  per  annum,  $5 ;  trained- 
anlMl  eKMMtliiMi  mmtSm  of  SOyOOO  InlMiMtante  or  ofer,  |ao 
per  day ;  30.000  tt^HpO,  $15 ;  less  than  90,000,  flOi  Coal  and 
eolDe  dealers — cities  ta  00,00  inhabitants  or  over,  $40;  20,000  to 
•OyOOO,  $30  ;«.000  to  20,000^  $12.00 :  tasB  than  6,000,  $5.  Coal  oU 
•r  iMtnileaB  prodiwlB— «illw  of  8IMXI0  inhabitants  or  over  (or 
Wtimm  9  wQes  of  such  cities) ,  $300 ;  10,000  to  30.000.  $200  ;  6.000 
•eHMWIIlflSO;  2^  to  5,000,  $75;  under  2.000,  $50.  Cobblers- 
la  iimicte  of  WyOOO  or  over,  |7JiO;  20,000  to  «MMMV  IB.  Oi^ 
imii— ,  i—iMlM  dtiei  of  20,000  tnbabtta]^  or  ever,  $35 ;  less 
tkan  20,000.  $10.  Commercial  agencies — cities  of  20,000  in- 
iebitantB  or  over,  $150;  under  20.000,  $75;  local.  $11.  Con- 
Hi»,llm  ■esHipmliw  Iwelpii,  is  eM9i  eoaatjr,  fUNk;  aowtfe, 
Iki  eeci  county.  $25.  Cottonseed-oil  mills — plants  pressing  un- 
mi  UMO  tons  annually.  $15;  1.000  to  5,000,  $90;  5.000  to 
mM  WHm  to  2IMMMI,  |M>:  20^)00  to  $100; 
aHiiitoMim  fUO;  fiO.000  to  mm  $a00;  TIMMIO  to  lOOjOOO; 
$300:  over  IQQyOOQt  $350.  Cotton  compresses — ^pressing  1  to 
aOyOOO  belaid  per  avinm,  $^;  20.000  to  60,000  bales,  per  annum. 
|W;  tMM  to  HMdOOOiidee,  per  ■imni,  $m;  MOim  talee  or 
ever,  per  annum,  $150.  Cotton  factors — cities  of  20,000  in- 
ietHillto  or  over,  $25;  10,000  to  20,000,  $15;  5,000  to  10.000, 
fU»:  IMB  tiaa  5,000,  $5.  Detective  agendee,  $100i  Deelm 
li  erlMial  mmm  cad  novtitles,  in  each  county,  $100;  dealem 
Ib  tlwater  tickets,  cities  of  40,000  inhabitants  or  over,  $25; 
HyOOO  to  40,000,  $10;  10,000  to  20,000,  $5;  dealers  in  soft 
iMifci,  ttoee  mMm  wifc  drleks  ovMde  eorpemto  Baits, 
$2.  Distillers  of  brandy — capacity  5  barrels  or  over  per 
day,  $50;  less  than  5  barrels,  $25;  distillers  of  whisky — 
capacity  10  berr^  per  day  or  over,  $000;  S  to  10  barrels 
per  day,  $900  ;  2  to  5  barrris  per  day,  $100;  1  to  2  barrels 
per  day,  $50;  less  than  1  barrel,  $25.  Directories — in  dis- 
melB  of  60.000  inhabitants  or  over.  $50;  20,000  to  60,000. 
«K;  lOyOOIl  to  mjm,  fMH  Dov  and  peay  *oer»-iii  eewtta* 
eC  10.000  or  over,  $20;  30,000  to  50.000,  $15;  less  than  30.000, 
fHL  Lonch  houses  and  atands— cities  of  8,000  inhabitants 
er  wer.  HO;  0^000  to  $6;  wider  B.O0O.  $2m  ESee- 

tlle  nght  companies — cities  of  100,000  inhabitants  or  over. 
1750:  60.000  to  100.000.  $750  ;  20,000  to  60.000.  ^fiOO;  7.500  to 
aO^OOO.  $200;  4,000  to  7,500.  $100;  3,000  to  4.000,  $50;  2.000  to 

dydnK  eeleMidiflMnta,  wmk  #ne  by  hand,  in  cities  of  60,000 
iBluibltonts  and  over,  $15;  20,000  to  60,000,  $10;  less  than 
mflm,  10;  work  doM  by  ateem,  in  cities  of  20.000  lahabitants 
er  ever.  |8i:  MyMI  to  mjm,  ftsioo:  tyioo  to  ]«0N^  |7.50; 

l^piiiild  imder.  $2.50.  Feather  rmovators,  in  each  county.  $300. 
IHlfim  fees  of  witnesses  or  oflftcera  of  court — counties  of  60.000 
totelHeato'  w  ewer,  flOO;  lOvBQO  to  OO^OOQi  |80;  10,000  to  20i0Q0, 
fS;  lees  than  10.000.  $10.  Ferries— cities  of  10.000  inhabitants 
er  over  (or  wttbia  5  Miles),  $50;  5,000  to  10.000.  $30;  SjOOO  to 
MflOn, lat;  laie  tlMl iyOOO,  $5;  counties  more  than  0  miles  firom 
mm,  IBl  lleriato-dlBlricto  of  60,000  lahebttanta.  $2S;  20.000 
to  tlpllk  |10;  less  than  20,000.  $7.50.  Flying  Jennies— cities 
el «nir aOuMM)  Inhabitanta.  $5  per  month;  under  30,000.  $2.00 
per'  wmaA  mA,  ItolMto  toDera^  fKL  IMt  etiiiii  ritt—  of 
■OyOOO  tnhabltante  or  over,  $5;  under  50,000,  $2.00.  Futures 
«i  cxdMmge— cities  of  30,000  inhabitants  or  over.  $000  ;  20,000 
to  aOjOOO,  $400;  under  20,000,  $90a  Games— biUiard  tables, 
peel  WMeii,  allaye,  abootlBK  pdMee,  ete.--<ltlee  of  aOgOOO 
IwlielitenT  i  or  over,  $25;  10.000  to  20,000,  $15;  under  10.000, 
|MI;  eeentles  outside  of  cities,  $25;  throwing  rings  and  otlier 
MBMb.  m  mm  mmmim  tmm^  et  mm  laimmjm  er 

wfm  Hi*;  9m»' m  ■m0m  m»i  wm  m  tmm,  W; 


10,000  to  20,000,  $125;  4,000  to  10.000,  $75;  under  4.000,  $50 
(cities  of  over  8.000  supplying  gas  for  commercial  purposes 
must  pay  this  tax).  Hotels— eedi  room  tor  wbidi  more  tban 
$1  per  day  is  charged,  75  cents;  less  than  $1  per  day*  00  cents. 
Hucksters— cities  of  60,000  Inhabitants  or  over,  $5;  20,000  to 
60.000,  $3;  6.000  to  20,000.  $2;  less  than  6.000.  $1.  Ice— ciUes 
ef  mjm  UheMtaato  or  over,  |M0;  W»  to  «MN»,  flS; 
6,000  to  15,000,  $50;  2,500  to  C.OOO.  $10;  1.000  to  2,500,  $5; 
ice  sold  from  cars,  in  each  county,  $50;  dealers  using  wagons, 
per  wagon,  $0  (tax  does  not  apply  to  towns  under  1.000). 
Intdllgenoe  oOom,  fW;  UlnnH,  pfcy^iieM^  ete.,  $200  for 
the  whole  state  and  to  each  county  as  follows:  Counties  of 
60,000  inhabitants  or  over,  $40;  SOfiOO  to  60,000,  $25;  less 
then  aOyOOOi  t»;  dOw  ef  »0I0  toheUtoato  er  oirer,  Hh 
5,000  to  26,000,  $20;  less  than  5,000,  $15.  Junk  dealers- 
districts  of  60,000  inhabitants.  $25;  30,000  to  60,000,  $16; 
6,000  to  80,000,  $10.  Laundries— dues  of  20,000  inhabitanto 
or  over,  $B0;  Biioeo  to  SOfiOi,  fSS;  aaAer  0,000^  f7JI0;  midw 
1,000  no  tax;  agents  for  laundries  outside  of  state,  $10. 
Each  laundry  paying  r^nlar  tax  shall,  in  addition,  pay  for 
mA  aobetatlaa  In  diatrlcto  at  mora  Umb  20,000  InbaUtants, 
each  per  annum,  $20.  T.ig||f|im  eoBpanies  (other  than  elec- 
tric and  gas),  lights  for  streets,  railroad  and  sleeping  car  com- 
panies—cities of  50,000  inhabitants  or  over,  $100;  20,000  to 
OftjOOOi  SIB:  «d«  SOuOOOl  SIOl  ''V't^'^m^^  egUi  |b  etdi 
county,  $100.  Liquor  dealers  (in  addition  taxed  as  merchants), 
wholesale,  $600;  rMail— cities  of  6,000  or  over.  $600 ;  less  than 
«^ma|B0O;be«toaBdcerB,$BOa  Uveiy.ael^  and  toed  atoble»— 
each  stall  50  cents ;  outside  of  towns  of  more  than  5,000  and  leei 
than  5,500  population  in  counties  of  more  than  24,900  and  less 
than  25,000  population,  $5.  Lundi  stands  or  eating  houses — 
dtiMcto  of  lOjOOO  Iwbebitseto  or  over,  $10;  team  IB  to  SO 
stools,  $15;  over  25  stools,  $20;  districts  of  0,000  to  10,000, 
with  16  or  less  stools,  $6;  10  to  20  stools,  $74S0;  over  20  stools, 
$10;  to  dlatrleta  lees  Iten  0,000  tebeMtanto,  $S.  Slot  ma- 
chines, music  boxes,  phonographs,  etc.,  nldcel-in-the-slot,  $10; 
penny-ln-the-slot,  $2.50.  Marriage  license,  $1.  Marble  deal- 
ers (monuments) — districts  of  10,000  inhabitants  or  over,  $25; 
ftea  lyOOO  to  lOm  toMMtoBt%  fUk  MmeBn—r  aartle^  dto- 
trlcts  of  10,000  inhabitants  or  over,  $15.  Manufacturers  of 
patent  medicines— gross  sales  from  $6,000  to  $20,000,  each  $10; 
$20,000  to  $80.00a  flO;  $00,000  to  $100;000.  $00;  $100,000  to 
$150,000,  $150;  $150,000  to  $200,000.  $200;  $200,000  to  $300,000. 
$300;  $300,000  to  $400,000,  $400;  $400,000  to  $500,000.  $500; 
more  than  $500,000.  $1,000.  Express  and  parcel  cars— counties 
of  over  0IM»0  InhaUtaiMa^  $10;  vndar  WMWK  VmHlm  (ad- 
mission fee),  $100.  Pavrnbrokers  (also  taxed  os  merchants) — 
cities  of  30,000  inhabitants  or  over,  $200  ;  8,000  to  30,000,  $70; 
6.000  to  8,000,  $75;  under  6,000.  $60;  ontMe  dties,  $10.  Ped- 
dlers, on  foot,  in  each  county.  $10;  with  horse  and  vehicle, 
each  county,  $20;  more  than  one  horse.  In  each  county,  each 
horse,  $20;  pat^t  medicine,  on  foot  or  horse,  in  each  county, 
91S;  ftetw  aad  irapoii,  to  eadi  e— aty,  «aO;  adrnd  apparatoa^ 
maps,  charts.  In  each  county,  $150;  horse  and  vehicle,  $300; 
each  additional  horse,  $100;  coal  oil  and  gasoline,  $10k  Play- 
ing cards— wholesale,  $20;  retail,  $6.  Ptambers  and  gias 
flttora  (taxed  also  as  merchants) — cities  of  35,000  inhabitants 
or  over.  $20 ;  10,000  to  35,000.  $15 ;  5.000  to  10,000,  $10 ;  under 
6.000,  $6.  Bailway  licenses— incline,  fare  of  more  than  60  cents^ 
fM;1eaa«MB(»eaa«iik|lte;laiBtiaaiBeeBti^fl08l  Dealen 
in  ranges  and  clocks  (not  required  of  merchants) — counties  of 
36,000  Inhabitants  or  over.  $25 ;  20,000  to  35.000,  $20;  under  20,- 
000,  $10.  Seal  estate  dealers— cities  of  over  60,000  inhabitants, 
$20;  8(M)00  to  1I0.00()^  120;  20^  to  80,000^  $15;  lOjOOO  to  aiMI^ 
$10 ;  under 10,000,$5  ;countie8ontsldecltie8,$5.  Restaurantsand 
cafto— dUee  of  36,000  inhabitants  or  over,  $40 ;  20.000  to  36.000, 
S80:  IOjOOO  to  MuOMl  tK:  MOB  to  tOJBlL  tM:  tMB  to  iMBL 


TAXATICm  AND  REVENUE  SYSTEMS-TENNESSEE. 


225 


or  cement— districts  of  10,000  inhabitants  and  over.  $20;  lees 
Hum  10.000,  $ia  jSeenrities  (dealers  to  notes.  etc.)-K^ounties 
of  50,000  inhabltonte  or  over,  !?r,0:  30.000  to  50.000.  !?25;  15,000 
to  30,000,  $5.  Loan  agents  letting  money  at  more  than  50  per 
cent  per  annum,  $100.  Sewtog-madilne  coBBpartoa  aad  dealete 
(to  Iteo  of  all  other  taxes  except  merchants'  privilege  and  ad 
^orem  taxes),  $200;  for  e:.cb  agent  (except  merchante), 
$0.   Skating  rinks-ciUes  of  20,000  inhabitanto  or  over,  $30; 
10,000  to  20,000,  $15;  6.000  to  lOm  fW;  on**  ^il 
«atside  cities,  $5.   Soda-water  fountains,  investment  less  than 
$50(>-In  districts  of  20,000  inhabitants.  $10;  5.000  to  20,000. 
$6;  less  than  5,000.  $2.60;  toveetment  from  $000  to  $1,000  to 
dMrkto  <rf  20,000  Inhabitanto  or  over,  $12.50 ;  from  5.000  to 
9OL0OO.  $6;  less  than  $5,000,  $3;  investment  $1,000  to  $2,500  in 
MHcto  of  20.000  or  more.  $15 ;  5,000  to  20,000,  $7.50 ;  less  ttian 
ByOOOL  IB-  toveetment  $2,800  to  $6,000  to  dlstcicto  of  20.000  in- 
kaMtaate  or  over.  «90;  B^OOO  to  20,000,  $10 ;  5,000  or  less,  $5 ;  in- 
vestment over  $5,000  in  districts  of  20.000  or  over,  $25;  less 
than  20,000.  $12.50.  Stock  pens,  etc.,  $1  per  pen  of  400  sqoan 
toet  Street  ear  eompairieB  and  dummy  railroad.s— cities  of 
«),000  inhabitants  or  over,  per  mile,  $10;  20,000  to  60,000,  per 
mile,  $8;  10,000  to  20,000,  per  mile,  $6;  under  10,000,  per  mile, 
$3    Swimming  pools,  $0.  Hieatere-eltles  of  40^  inhab- 
itanto or  over,  $200  ;  20.000  to  40.000.  $100;  10,000  to  20,000. 
$50:  5,000  to  10.000.  $25  :  3.000  to  5,000.  $15;  under  3,000.  $10; 
counties  outeide  of  cities,  $50;  in  public  parte  to  counties  of 
mora  fM*  lOQyOOB  tobaMtaato  and  not  charging  more  than  25 
eento  admlasloil,  $100;  50.000  to  100.000.  $50.    Transfer  busi- 
ness for  hire,  each  horse  $1.   Turnpikes  per  tollgate,  toll  both 
ways-counties  of  60,000  Inhabitanto  or  over,  $00;  mfiOO  to 
HOgOOO^  $40;  under  30,000,  $12.50;  companies  Increasing  tolls, 
per  gate,  $250.    Undertakers-cities  of  50,000  inhabitants  or 
over,  $50;  20.000  to  50.000.  $30;  10,000  to  20,000,  $20;  <M)00  to 
10.000,  $10;  under  •m,  l»;  «Mmtles  outside  cities.  $5. 
Variety  tiieaters,  $200.    Warehouses  and  elevators— cities  of 
8000  Inhabitants  or  over,  $50;  under  8,000,  $25;  storage  of 
furniture  and  household  efflseto-dtleo  of  8,000  tobabltonts  or 
4yver  |2B;  torn  t*-"  SfiOO,  $10;  counties  of  over  30.000  outside 
of  cities  '$25.   Water  companies— cities  of  50,000  inhabitants 
or  over,  $800  ;  35,000  to  50,000.  $600  ;  20,000  to  88^,  $400; 
«jOOO  to  20,000.  8100;  ooder  «W  HO.  Wild  west  shows— each 
day  and  night.  In  countiea  of  BWWI  tolMiWtonto  or  over,  $160; 
less  than  50,000,  $76. 

On  all  transfers  of  realty  thef*  Is  levied  a  iftato  tax  of  fl 
per  11,000  of  eonslderatton  (wWeh  to  net  to  be  lito  tl» 
TSlue  of  the  property).  ,  wtw 

The  foUowlng  taxes  are  to  be  charged  to  looer  to  NU 
coets;  BMdi  enlt  to  la#  or  eqalty  to  court  of  record.  $2.80; 
each  indictment  or  presentment,  $5;  appeal  to  supreme  court 
in  criminal  cases  where  defendant  is  unsuccessful,  $7.50;  ap- 
peals from  circuit  or  chancery  to  supreme  coart,  $B;  appeal 
fkom  JnoUee  ef  tiw  peace,  $2.50. 

Secretary  of  state.— Charter  of  incorporation,  foreign  or 
domestic,  or  amendments  tiiereto,  and  all  consolidations  or 
mergers,  onetonth  of  1  per  eeiit  oa  eapltol  stock,  except  literary 
end  religious  corporations;  recording  domestic  charter.  $10; 
certified  copy  of  domestic  charter,  $10;  certified  copy  of  foreign 
charter,  $20;  abstract,  foreign  charter,  |80;  flltog  foreign  cbar- 
ter,  880;  f»Mi»g  artldee  of  coneoUdatton  (in  addition  to  tax). 
$25;  filing  articles  of  agreement  between  corporations,  ^5; 
charter  or  certificate  of  municipal  corporations,  $50;  coa^ 
mission  of  notary  pMIe,  $8;  commlaslon  of  commissioner  of 
deeds,  810;  commission  of  appointee  of  governor,  $5:  charters 
Of  incorporation,  not  for  religious  or  educational  purposes,  $25 ; 
tor  gtanttof  amendment  of  the  cbafter  of  any  oofpocatloa 
chaftoced  by  a«t  of  llie  general  assembly,  $100;  other  corpo- 
mllMM  mfftter  ptflir  edpeetlenaVor  purposes.  $10. 


Bach  raqalsltion.  $0;  warrant  on  a  reqolslttoa,  88;  antomoMlo 
registration.  $2 ;  certificate  of  transfer  of  automobile,  $1. 

Foreign  corporations  on  filing  charter  for  privilege  of  enter- 
ing  state  iK.y  to  the  secretory  o«  od  $80^  and  less  of 
capital  atock  $r,0;  $50.ooo  to  $100,000.  $100 ;  $100,000  to 

$'>00  000  !«ir^>;  i?2()0.(K)0  to  $300,000,  $2C0;  $300,000  to 
$-10o!ooO,  $200;  $400,000  to  $500,000,  $300;  $500,000  to  $780^ 
$400*  87«MWO  to  81j000j000,  $500;  $1,000,000  to  fZ^MMMMMI. 
.$Tr»o!  $2^860  to  $B4MMMMM.  fWWO;  85,O0O/)0O  and  over, 

$1,500. 

Any  company  chartered  onder  laws  of  foreign  mam,  MR 
doing  business  as  domestic  coriK)ratlon.  shall  pay  a  privilege 
tax  of  one-tenth  of  1  per  cent  on  authorized  capital  stock. 
(Insurance  companies  may  deduct  fees  paid  Insaranoe  commto 

Domestic  mutual  or  assessment  firt»  insurance  companies- 
filing  copy  of  charter,  etc.,  $15;  filing  annual  statement,  $ia 
Other  companies— filing  copy  of  diarttf,  $80;  annoal  atoteoMBt, 
lite,  825;  aanoal  atoteawat,  oOier  t|H«  Me.  $18;  certMcato  to 

agent,  $2. 

Agenti^  toes.— Commenclug  between  January  1  ana  Apm  x 
of  ea<di  year,  $10;  between  AprH  1  aad  July  1,  ;  between 
July  1  and  October  1.  $5;  commencing  after  October  1.  $2.50. 

Fire  and  marine  insurance  companies,  in  addition  to  the 
privilege  tax,  shall  pay  <Hie-baU  of  1  per  oe^  on  poaa  pren^l- 
oma  tor  porpeae  of  exaeatlBg  toe  fire  marshal  law. 

r.  THl!  IKOOMB  TAX. 

There  is  no  inoome  tax  in  Tennessee. 

GoiTNTr  BBTENinn. 

A.  CTNKKAIi  raUPtai'T  TAXES. 

1.  Bm&— 

The  property  included  and  the  assessment  and 
equalization  tbenof  are  the  same  for  county  taxes  as 

for  state. 

2.  Rate—  - 
Exclusive  of  the  tax  for  public  roads,  pikes,  sdiootei 

and  interest  on  the  county  debts  ud  of  tiw  tues  ior 
other  spedftl  purposes,  tiw  sevwral  ooimty  courts  are 
antiioriied  to  tery  ■&  tmuud  county  tax  on  evwy  $100 
of  taxable  property,  BOl  exoeeding  30  oenta 

3.  CotteeHon^ 
Same  as  lor  state  taxes. 

B.  con*  VAXSB. 

The  constitutional  poU  tax  of  $1  is  collected  hy  tiw 
county  trustees  and  piwd  over  to  the  sdMiol  dirtricts. 

C  AND  D.  INHERITANCE  AND  CORPORATIOIi  TAXES. 

Tbflve  an'no  county  inheritance  or  corporation  taxes. 

■.  wuatMmm  taxxb,  uomsEs,  and  fees. 
Badi  county  is  authorised  to  levy  a  privilege  tax 
upon  metvfaants  and  upon  other  occupations  declared 
to  be  privileges,  not  exceeding  in  amount  that  levied 
by  the  state  for  state  purposes.  The  imposition  of  a 
privilege  tax  is  not  to  be  construed  as  an  exemptioii 
from  an  ad  valorem  tax  unfeflB  so  speeisUy  piovided. 
Marriage  Ucenses,  $1  (to  he  uaed  for  eelMMil  pnrpoeee). 


4Mnr—u — w 


TAXATION  AND  RBVENUE  SYSTEMS-TENNESSEE. 


^BJ|  JU^^^  MIIIMIII    Mill  III 

MIZMICEPAI*  KeV£NUSS. 

Tile  property  included  and  the  assessment  and 
«qaalizmtion  thereof  are  the  same  for  municipal  taxA- 
IMB  M  lor  the  state  and  county. 

Municipalities  of  over  20,000  Inliabitaiita,  IB  ^m*  m  tte  dol- 
lar; 12,000  to  20,000,  not  to  exceed  12J  mills  on  the  dollar; 
8.IM»  |»  mfirn^  not  to  exceed  10  mills  on  tbe  dollar;  ander 
mm  ast  tiiMMi  f|  mmm  fftt  doUur. 

He  eoliaetMB  is  ^  eaoie  as  lor  stale  and  eonalf  , 
iiaei|it  that  mimiapal  corporatioiis  having  power  un- 
der thrar  charter  to  collect  their  own  taxes  cm  prop- 
erty, privileges,  and  poUs  maj  provide  tfaeraiar  by 
ordinance. 

nMiliTAXHI. 

Hm  municipal  poll  tax  is  not  to  exceed  $L 

o  Aim'  'n.  iii:Mif  wawM  Mam  ixmntuatMot  taxm. 
tkm  tm  no  inliirtenee  or  corporation  taxe& 
a  wmtmam  taxib,  mmmam^  jjin  .ms. 

Badi  mmiisipolly  is  antiionaed  to  leij  tlie  same 
*piivil^fi' taxes  as  file  :state  and  eonnty. 

Taxing  District  Revxkuis. 

The  several  towns,  cities,  or  communities  in  the  state, 
ti«  population  of  which  does  not  exceed  30,000  and  the 
ctelins  of  incorporation  of  which  have  been  repealed 
or  shall  hereafter  be  repealed  or  abolished,  are  created 
taxing  districts,  to  be  styled  taxing  districts  of  Hie  see- 
end  dasB  (and  known  li^  the  name  of  the  towiror  city 
al  the  time  tiie  corporation  became  extinct). 

After  the  debts  of  the  taxing  districts  have  betn 
compromised  with  the  creditors,  the  commissioners 
may  by  ordinance  levy  taxes  upon  all  property  tax- 
eUB  iir  state  purposes  and  upon  all  privileges  and 
poUs,  to  defkay  the  expaMes  and  pay  the  compio- 
mised  debts.  A  tax  $1  on  every  $100  is  levied  on 
po|Mfty  and  mm  on  maivhmits  eqnal  to  the  stale  tax. 

School  UmmmmB. 

The  interest  on  the  permanent  school  fund  and  other 
state  school  moneys  is  apportioned  by  the  comptroller 
amopg  the  several  coontieB  according  to  their  school 

—i  llil  l«l— IMMI  ■  Ml  Jk  Ml 

pepoiwiou. 

^  When  tte  income  Ikoaii  ..the  .state  land  is'  not  suffi- 
cient to  maintain  a  public  sdiool  im  five  months  in 
tile  year,  additional  taxes,  not  to  exceed  the  amoont 
levied  by  the  state,  may  be  levied  by  the  counties. 

Municipal  corporations  may  also  impose  an  addi- 
tional t-<^^- 


The  constitutional  poll  tax  and  the  state  tax  of  1^ 
mills  on  all  taxable  property  are  collected  by  the 
county  trustee  and  distributed  to  the  school  districts 
according  to  scholastic  population. 

umisLAViojf  Amotnra  awniiw  laws:  leis. 

Effective  January  1,  1914,  a  state  teaktaf  dspartnaat  was 

created  which  is  charged  with  the  execution  of  all  laws  rela- 
tive to  corporations,  firms,  and  individuals  doing  or  carrying 
KB  a  tamdiif  Mom  IB  tte  stated  Por  fiw  mpport  of  thla 
department  every  banking  house  pays  Into  the  state  treasury 
an  annual  fee,  the  amount  of  said  fee  being  based  on  the  capi- 
tal, 8arplii%  and  undivided  pn^ts  of  the  bank  and  ranging 
fnm  no  tor  Haooo  orless  to  |80O  for  |l,OOOyOOO  or  more. 
Each  branch  office  of  a  bank  psfS  a  flw  St  IWIn  MiWHe  t» 
amount  paid  by  parent  bank. 

Vor  tUe  ponMae  of  sdMOl  sHm  or  tte  «xt«nrioo  or  CBlai|e> 

ment  of  grounds  upon  which  to  build  and  pioflds  Sdiool- 
houses  or  free  public  high  schools,  and  the  necessary  grounds 
apportaumt  thereto,  all  municipal  corporations  owning,  or 

wldeh  BMy  m  fMnra  own.  aajr  Ikea  pekHe  MM  or  free  pebUe 

high  school  were  given  the  right  of  eminent  iImhIh 

Fraternal  boi^claiy  associations  or  societies  were  required 
to  ptj  to  13m  fnaonmoe  Cfwnmlsstoner  an  annual  license  fee 
of  |ia  Wa  fee  is  in  lien  of  all  elfenr  taarn  nmpt  ^■■tf  eo 
faal  Mtate  and  office  equipment. 

Tte  percentage  of  the  general  revenue  of  the  state  appropri- 
ated to  tte  geaeral  odoeatkn  ftmd  was  laerBasea  from  25  to 
33i.  The  legislature  in  this  act  made  further  and  liberal  pro- 
Tistons  for  increased  efficiency  of  the  public  school  system  In 
fHMfal  and  OMOOxaglng  the  establishment  of  deparlmoits  of 
Industrial  waiic  teaw  eeoaoalai^  ■snesl  tnMbm,  and  Ub> 
dred  subjects. 

Provision  was  made  for  the  creation  of  road-Improvement 
districts  upon  tte  apf^lleatkm  of  28  per  cent  of  tte  freebcriden 

residing  within  the  territory  of  the  proposed  district,  wMfff 
are  empowered  to  issue  and  sell  interest-bearing  bonds  for 
the  purpose  of  gradhig,  graveling,  and  improving  the  public 
roads  within  tte  district  Tte  teard  of  road-teproTeBient  dis- 
trict commissioners  fixes  the  tax  rate  for  paying  the  interest  on 
and  retiring  said  bonds  at  maturity.  This  tax  is  in  lieu  of  all 
otters  for  road  purposes  wKSdn  ttw  district.  The  county  courts 
may  issue  bonds  for  highway  purposes  la  tte  eoBaty*  add 
Issue  to  be  ratified  by  two-thirds  of  the  voters  of  the  county, 
a  tax  to  provide  for  such  bonds  to  be  levied  by  tte  oom/lw 
courts. 

Municipalities  or  taxing  districts  having  a  population  of  less 
than  100,000  were  antteriaed  to  iasae  bonds  for  the  purchase 
<rf  land  and  ereetioo  ttereon  at  sdiool  buUdings,  city  halls, 
and  otter  public  buildings,  and  for  tte  ptatbtudag  or  «sto^ 
llshlng  of  public  utilities  and  for  general  public  purposes. 
Also  to  levy  a  special  tax  to  pay  tte  interest  and  retire  said 
tends  at  matttrity. 

All  investment  companies  were  required  to  pay  a  filing  tm  <tf 
?25,  with  the  filing  of  a  full  and  detailed  statemwit  of  their 
business,  and  a  semiannual  fee  of  $5,  with  a  statement  of  ito 
financial  condition. 

Transient  merchants  must  malse  a  special  deposit  of  |200 
and  pay  a  fee  of  $25,  as  a  state  Ucense;  in  addition  municipal 
eorpofadflos  mmj  tapose  a  Uosnse  of  not  to  exceed  920  per 
day  for  eadi  day  ttegr  nay  te  iTSini«(l  la  esnylac  m  tteir 
business. 

Rolea  and  wgiiatloBe  lor  tte  government  of  all  cities,  towni^ 

and  otter  OMmk^alltiai  wfekb  naiy  adopt  tte  oonrntaskn  fteia 

ct  government,  together  with  the  method  to  te  followed  la 
adopting  same,  were  provided  for  by  tte  legialatnze; 


TAXATION  AND  REVENUE  fciYSTlOl— TJiXAS- 


227 


TEXAS.' 


Texas  depends  primarily  upon  the  general  property 
tax  for  state,  county,  and  local  revenues.  There  is  an 
elaborate  system  of  "occupation"  taxes  on  various 
lines  of  business,  incorporation  and  frandiise  taxes  on 
corporations,  and  some  special  taxes  cm  tiie  gross 
receipts  of  transportation  and  insurance  omnpanies. 
These  taxes  are  in  addition  to  the  general  property 
tax.  There  are  also  state,  county,  and  municipal  poll 
taxes. 

An  inheritanoe  tax  law  was  enacted  in  1907. 

oomeirmjiioMAL  vmrnmom. 
jkwnesm  Tin. 

Ssa  1.  noation  sball  te  equal  and  uniform.  All  property 
In  tiilB  state,  wtelter  owned  lij  natual  persons  or  corpo- 
rations, other  than  municipal,  shall  be  taxed  in  proportion 
to  its  yaloe,  which  steU  te  ascertained  as  may  te  provided 

law.  Tte  legmatugs  nwy  impose  a  poll  tax.  It  may  also 
Impose  occupation  taxes,  both  upon  natural  persons  and  upon 
corporations  other  tten  municipal,  doing  any  business  in  this 
stata  It  may  also  tax  incomes  of  teth  natural  persons  and 
eotporatlons  otter  than  monldpal,  eaeept  Oat  pwsoas  engaged 
fii  aoechanlcal  and  agricultural  pursuits  shall  never  be  required 
to  pay  an  occupation  tax :  Provided,  That  $250  worth  of  house- 
lioid  and  kltdien  fomltnre  tetonging  to  eodi  family  in  this 
state  shall  be  exempt  from  tiixation:  And  prwMed  fwrfker^ 
That  the  occupation  tax  levied  by  any  county,  city,  or  town 
for  any  year  on  persons  or  corporations  pursuing  any  profes- 
aton  or  bnslnesB  stell  net  exeeed  onetelf  ot  tte  tax  levied 

tte  state  for  the  same  period  on  such  profession  or  bnsinesB. 
8aa  2.  All  occupation  taxes  shall  be  equal  and  uniform  upon 
1^  SMto  daSB  of  snbjecte  within  the  limits  of  the  authority 
levying  the  tax,  but  the  leglrtatnre  may,  by  geaeral  laws, 
exempt  from  taxation  public  property  used  for  public  purposes, 
actual  places  of  religious  worship,  places  of  burial  not  held 
for  private  or  cerpetate  profit,  all  bidldlngs  need  exdnslTely 
and  owned  by  persons  or  assodatfons  of  persons  for  school 
purposes  (and  ttfe  necessary  furniture  of  all  schools)  and  in- 
Stitstions  of  purely  public  charity;  and  all  laws  exempting 
property  frran  taxatisB  otter  tten  tte  properly  ateve  msn- 
Honed  shall  be  void. 

Sec.  3.  Taxes  shall  te  levied  and  collected  by  gmetal  laws 
and  for  pOhUc  poroses  <HiIy. 

Sec.  4.  The  power  to  tax  corporatkms  and  corporate  prop- 
erty shall  not  be  surrendered  or  suspended  by  not  of  the 
legislature  by  any  contract  or  grant  to  which  the  state  shall 
te  a  party. 

Sec.  5.  All  property  of  railroad  companies  of  whatever  de- 
scription lying  or  teing  within  the  limits  of  any  city  or  in- 
corporated town  within  this  state  shall  bear  ita  proix)rtionate 
atere  of  municipal  taxation,  and  If  any  such  property  shall  not 
have  been  heretofore  rendered,  the  authorities  of  the  city 
or  town  within  which  it  lies  shall  have  power  to  require  ite 
nndttion  and  eoileet  Uie  vsoal  monleipal  tax  theretm,  as  on 
otter  pnpotty  lyinc  wiflda  seid  mmM^mtf. 


*This  compilation  Is  derived  mainly  from  the  following 
sources : 

Sayles'  Annotated  Civil  Statutes  of  tte  State  of  Texas. 
Sayles  &  Sayles:  The  Gllbot  Book  Cto.,  St  Lonis,  Mo.,  1898. 

Sopplonait  to  Sayles'  Annotated  Civil  Statutes  to 
1904.  W.  W.  R«Ton :  The  Gilbert  Book  Co.,  St  Louis,  Mo.. 
1B03-190S. 

The  Session  Laws  to  1913. 


Sec.  8.  All  property  of  railroad  companies  shall  be  assessed 
and  the  taxes  collected  in  the  several  counties  in  which  said 
pwHXtty  is  rftoated,  Inelvdlng  so  mndi  ot  tte  roadbed  and 
fixtures  as  shall  be  in  mA  county.  The  rolling  stock  may  be 
assessed  in  gross  in  tte  county  wtere  tte  principal  oflice  of 
tte  company  Is  located,  and  tte  cowi^  tax  paid  upon  It  idmll 
be  apportioned  by  tte  eoaqptraUer,  In  proportion  to  tbm  mm- 
tance  such  road  may  run  tittoagh  any  such  county,  among 
the  several  counties  throui[^  which  the  road  passes,  as  a  part 
of  tteIr  tax  aaseta. 

Sec.  0.  The  state  tax  on  property,  exclusive  of  the  tax  nec- 
essary to  pay  the  public  debt  and  of  the  taxes  provided  for 
tte  benefit  of  public  free  schools,  shall  never  exceed  35  cents 
on  $m  valnatien;  and  no  eonnty,  city,  or  town  rfmll  levy 
more  than  2o  cents  for  city  or  county  purposes,  and  not  to 
exceed  15  centa  for  roads  and  bridges  ou  the  f  100  valuation, 
eoEeept  tor  tte  payment  of  debte  tacnrred  prior  to  tte  adoption 
of  the  amendment.  September  25,  A.  D.  1888;  and  for  tte 
erection  of  public  buildings,  streets,  sewers,  waterworlvs.  and 
other  permanent  improvements,  not  to  exceed  25  cents  ou 
tte  HOO  vidnaHon  to  aay  one  year  and  exeept  as  Is  to  tihis 
constitution  otherwise  provided;  and  the  le^rislatiire  may  also 
authorise  an  additional  annual  ad  valorem  tax  to  l>e  levied 
and  colleeted  Cor  toe  fnrtter  matotOMUMS  of  public  roads: 
Provided,  That  a  majority  of  the  qualified  ptapsttj  tax-faytoc 
voters  of  the  county,  voting  at  an  election  to  be  held  for  that 
purpose,  shall  vote  such  tax,  not  to  exceed  15  cents  ou  tte 
fieo  valuation  of  toe  peopsity  sobjeet  to  taxaCien  te  audi 
county.  And  the  legislature  may  pass  local  laws  tor  Ite 
maintenance  of  public  roads  and  highways  without  tte  loeal 
notice  required  tor  special  or  local  lawa. 

Sec.  10.  The  leglriatnre  ShaO  teva  no  power  to  rriease  tte 
Inhabitants  of.  or  property  in,  any  county,  city,  or  town  from 
the  payment  of  taxes  levied  for  state  or  county  purposes, 
unless  to  case  of  great  prtllc  calamity  in  any  sack  county, 
city,  or  town,  when  such  release  may  te  made  by  a  vote  of 
two-thirds  of  each  house  of  the  legislature. 

Sac.  11.  All  property,  whether  owned  by  persons  or  cor* 
powtlons,  stell  te  assessed  for  taxation  and  tte  taxes  paid 
in  the  county  where  situated,  but  the  legislature  may  by  a 
two-thirds  vote  authorize  the  payment  of  taxes  of  nonresldenta 
of  conntfes  to  te  made  at  tte  ^Bee  of  toe  comptrolter  of 
public  accounts.  And  all  lands  and  other  prc^ierty  not  rm- 
dered  for  taxation  by  the  owner  thereof  stell  te  aSSesBSd  at 
ite  fair  value  by  the  proper  officer. 

Sac.  12.  All  iwoperty  sabjeet  to  taxation  to  and  owned  by 
residents  of  unocsudzed  counties  shall  be  assessed  and  tte 
taxes  thereon  paid  to  the  counties  to  which  such  unorganized 
counties  stell  te  attached  for  jodlcial  purposes;  and  lauds 
lying  in  and  owned  by  nonresidoite  of  unorganised  counties, 
and  lands  lying  in  the  territory  not  laid  off  Into  counties,  shall 
be  assessed  and  the  taxes  thereon  collected  at  the  office  of  tte 
OMnptrolter  of  tte  state. 

Sec.  13.  (Provision  for  tax  sales  and  redemption.) 

Sec.  14.  (Election  of  county  assessor  for  a  two-year  tetn.} 

Bkc  is.  (Taxes  on  land  to  te  a  lien  thereon.) 

Sac.  le.  (Sheriff  to  te  collector  of  taxes  for  tte  covnty, 
except  in  counties  having  over  10^  tuhabitants.  When  a  col- 
lector is  to  be  elected.) 

Sac.  17.  Tte  qieef  flcatf  on  of  tte  objects  and  sobjeeta  of  taxa> 
tion  shall  not  deprive  the  legislature  of  the  power  to  reqnire 
other  subjecta  or  objects  to  be  taxwl,  in  such  manner  as  may 
be  consistent  with  the  principles  of  taxation  fixed  in  this  con- 
8titoti<m. 

Sec  18.  The  legislature  shall  provide  for  e<inalizlng,  as  near 
as  may  be,  the  valuation  of  all  property  subject  to  or  len- 


918 


TAXATION  AND  REVENUE  SYSTEMS-TEXAS. 


ftw  taxation  (the  county  commissioners'  court  to  con- 
m  UMid  of  equalization) :  and  may  also  provide  for 
itmi  of  ail  laads  and  tltlca 
Sec.  19.  Farm  products  In  the  bands  of  the  . 
Caoiily  supplies  for  home  and  farm  use  are  exempt  tiam  all 
teatloB  util  oltenviw  dlracted  by  a  two-tlilxda  vote  of  aU 
flto  Miiiit*'  ilMt:  to  iem  ^mmm  of  legMatnua. 

AKTICLK  lU. 

9k-      Tbe  leilsiatiire  shall  not  hav*  Hie  ttflit  te  levy 

■t.  in  which  aMiir  be  iodaded  the  liollewiaK  porpooea: 
Ibe  pajrmont  of  all  iBtereat  upon  the  bonded  debt  of  ^alate^ 
The  ctecHoB  and  lepalrs  of  public  buildlnga 
Ike  bMMflt  of  tlw  ttaMag  land,  which  aiiail  not  be  mora 
han  2  per  cent  of  the  pnbile  dflM;  and  for  the  paTment  of 
he  present  floating  debt  <rf  the  state,  including  matured  boodik 
Mr  tka  paymHit  of  wbteb  the  sinldng  fund  is  inadequate. 

of  public  Bitela.  In  wMdi  sImII  be  todnded  eelp 
and  universities  established  by  the  state;  and  the  mainte- 
oance  and  support  of  the  agricultural  and  mechanical  collies 


of  mm  coet  of  asseaaiiic  and  ooOaetias  the 
i  llle  payment  of  all  officers,  agents,  nnd  employees 
atate  sofcmment,  and  all  Incidental  expenses  connected 
rttli  with  Niaram»  to  ttflir  value  In  the  aevefa]  eeoatfaa. 
The  support  of  the  blind  asylum,  the  deaf  tmA  dumb  asylum, 
and  the  insane  afqrlnm,  the  state  cemelat7,  and  the  public 


n  of  the  frontier. 


taiC  dtfaaandtOfwoahavlaKapipahitioBof KMnOltthah. 
Kanta  or  less  •  •  *  may  levy.  aaMm^  and  collect  an  annual 
tax  to  defraj  the  current  expenaea  of  thdr  local  government 
iMii  amA  tax  ahall  never  exceed  for  any  one  year  one-fourth 
«f  1  par  cent,  and  shall  be  eoQactaia  In  cntfent  money.  And 
an  license  and  occupation  tnxea  levied,  and  all  flues,  for- 
feituxee,  penaltiea.  and  other  dues  accruing  to  cities  and  towns, 
'atal  in  eaBaeCMa       te  enmnt  BMuey. 

ft.  Cttles  having  more  than  10,<m  Inhabitants  may 
*  *  *  levy,  assess,  and  collect  such  taxea  aa  may  be  author- 
taai  hy  lav,  bnt  no  lax  f <»>  any  purpose  riwn  ever  be  lawful 
iw  aa^  ana  year  iHiii^  ttaU  exeeed  2|  per  cent  of  the  taxable 
fwperty  of  andl  idly;  and  no  debt  shall  ever  be  created  by 
any  city  nnleaa  at  fim  aame  time  provision  be  made  to  assess 
nnnally  a  raai  liiiit  anm  to  pay  the  Intereat  thereon 
a  rinking  fund  ot  at  least  2  per  cent  tboreon. 
6l  Counties,  dtiea,  and  towns  are  authorized,  in  such 
» aa  may  now  <n-  may  hereafter  be  provided  by  law.  to  levy, 
mi  eoBatt  UmI'  iaxiaa  naoeaaazy  to  pay  the  Intewat  and 
a  sinking  fund  to  satisfy  any  indebtedness  heretofore 
lapiQy  made  and  undertaken;  but  all  such  taxes  shall  be 
nasaooad  and  collaeled  aeparatdy  fkom  that  levied,  aawwed, 
MMl  eelladied  for  comnt  ^[penses  of  municipal  govamaMnt 
,  friien  levied,  specify  in  the  act  of  levying  the  purpose 
r,  and  audi  taxes  may  be  paid  in  the  coupons,  honda» 
ndtMedneaa  for  the  ^mrmmt  of  whidk  aueh  tax  nay 
levied. 

.  7.  <A11  countlea  and  cities  bordering  on  the  coast  of  the 
ieo  ara  hareiy  aufliorlaed,  upon  a  vote  of  two- 
«f  the  taxpayers  therein  (to  be  aacertabMd  aa  may  be 
1  hr  iBurl.  t»  latr  aat:  floiiael  .audi  tax  ior 


j  of  sen  walls,  brenkwateta,  or  saitftltty  paipniwii  aa  nuiy  ha 
authorized  by  law.) 

Sua  &  (The  proi)erty  iji  counties,  cities,  and  town*  hdd  Ibr 
pnUle  purposes  is  exempt  tnm  taxatloa.) 

Sec.  10.  The  legislaturo  may  constitute  any  city  or  town  a 
separate  und  independent  school  district.  And  when  the  dti- 
aena  of  any  dty  or  town  have  a  barter,  anttorlalng  Ifte  dty 
authoritie.s  to  levy  and  collect  a  tax  for  the  support  and  main- 
tenance of  u  public  institution  of  learning,  such  tax  may  here- 
after be  levied  and  collected  It  at  an  election  held  for  that 
purpose,  two-^irda  of  the  taxpayaia  of  audi  dl]r  or  town  dmU 
vole  ftir  audi  tax. 


oiiiiers  most  dimsdj  oonoemed  with  tiJBtioii 


The 

•ft: 

(1)  Town  and  dty  asaeaaot%  elaefeed  every  two  yeara. 

(2)  Town  and  city  collectors,  elected  every  two  yaam 

(la)  County  aaseaooc,  daetad  by  the  county  for  a  term  of 
two  years. 

(Sa)  Oaunlr  eoiledor.  elected  gpr      yaaw  i 
a  population  ef  Ofvor  lOyBSft;  li  utttw  tta 

collector. 

(8)  Goimty  board  of  eqnallaation.  coaqpoaad  of  ttm 

aloiiers'  court  of  the  county. 

(4)  Comptroller  of  public  accounts 

(5)  Board  of  equalisation  for  unorganised  counties,  con* 
slating  of  the  flovamorr  attanoy  general,  end  aeeretary  af 

state. 

(6)  State  tax  board  composed  of  the  comptroller  of  public 
Moonnta,  the  aaereCaiy  of  otata,  and  a  third  member  appointed 
for  two  yeani  hy  the  wmmm  «»  k»  >■§■■  aa  ikb  «is 

commissioner. 

(7)  The  governor,  comptroller  of  pUbBe  ueoountSi  and  Urn 
atata  traaamer  eonatltuta  a  board  to  ealeninia  tiba  ad 
tax  to  ia  laviad  each  yaar  inri 


State  R£V£nuk8. 


1.  Base — 

o.  The  property  included  and  exempt. — All  prop- 
erty, real,  personal,  or  mixed,  except  .such  as  is  ex- 
pressly exempted,  is  subject  to  taxation. 

(1)  Beal  property,  for  purposes  of  taxation,  is  construed 
to  ineluda  tha  tend  ttadf  and  aB  buiMh«i^  atrwtMi  ant 

improvements  or  other  flxtnres  thereon,  and  .nil  rights  and 
privileges  appertaining  thereto,  and  all  mines,  minerals,  qnar- 
lim,  and  toadlate  and  under  thb  same;  alao  standing  timber. 

(2)  Personal  pnqperty  includes  all  goods,  ehattda,  and 
effects,  and  all  moneys,  credits,  bonds  and  other  evidences  of 
debt  owned  by  citizens  of  the  state,  whether  the  same  be  in  or 
oat  of  the  atate;  aB  ddpa^  haata,  and  i  inauia  Htirnginf  to 
inhabitants  of  the  state,  if  registered  in  the  state,  whether  at 
home  or  abroad,  and  all  capital  invested  therein;  all  moneys 
at  interest  wttthi  or  without  the  state  doe  to  the  person  to  be 
taxed  above  what  he  pays  interest  for,  and  all  other  debts  due 
to  such  person  over  and  above  his  indebtedness ;  all  public  stock 
and  securities;  all  stock  in  corporations  (except  nati(mai 

at  Of  the  atata  owned  ty  lartliiilii ;  aB  personal  aetata 
of  moneyed  corporations,  whether  tha  oiumen  thereof  are  resi- 
dents or  nonresidents;  the  Income  of  any  annuity,  unless  the 
capital  of  such  annuity  be  taxed  within  the  state;  all  shares 
in  ma^  national  bank ;  an  Imprafuaiita  autde  by  peraena  m 
by  Ikni,  ll»  titia  t»  which  is  atBl  vaatad  In  tht  < 


TAXATION  AND  REVENUE  SYSTEMS— TEXAS. 


m 


or  In  any  railroad  company,  or  which  have  been  exempted 
from  taxation  for  the  benefit  of  any  corporation  whose  prop- 
erty is  not  subject  to  the  same  mode  and  rule  of  taxation  as 
otter  ptuperty. 

(8)  Exemptions  in  addition  to  public  property  are:  Houses 
used  exdosively  for  public  worship,  the  books  and  furniture 
therein,  and  the  necessary  ground;  public  colleges  and  acad- 
sndes,  with  thdr  lands;  endowment  funds  of  institutions  of 

learning;  all  buildings  used  exclusively  for  school  purposes; 
cemeteries ;  property  used  for  public  charity ;  fire  engines  and 
UMlr  bulldfnga;  public  Ubrarles;  houeehold  and  Utdien  fnmi 

ture  not  over  .$250,  including  one  sewing  machine;  annual 
pensions  granted  by  the  state  and  by  the  United  States ;  farm 
products  in  the  hands  of  the  producer  and  family  supplies. 

6.  Assessment. — In  general,  there  is  but  one  assess- 
mntt,  mtde  Anmully  by  the  county  assessors,  which 
forms  the  basb  of  state  tad  oounty  taxes.  All  prop- 
erty is  assessed  as  of  January  1,  at  its  true  and  full 
value^  which  is  the  price  that  could  be  obtained  for  it 
at  a  private  sale  where  the  property  is  situated.  The 
taxpayer  renders  to  the  assessor  the  list  and  value  of 
his  property,  and  the  uBeBBmr  is  required  tb  surewr  the 
owner  that  the  inventoiy  contains  a  true,  full,  and 
complete  list  of  all  his  taxable  property. 

The  valuation  as  rendered  in  the  list  of  the  tax- 
payer is  to  a  certain  extent  binding  upon  the  assessor, 
and  if  he  is  not  satisfied,  he  must  refer  his  estimate 
to  the  board  of  equalization  of  the  county  and  notify 
the  taxpayer. 

Provlak»  la  madi  for  the  aaaeaament  ^  bade  taxea  for 
prevloua  yean  in  wMdi  piupaKty  eerapeil  being  randeaed  or 

assessed. 

Credits  are  assessed  only  for  the  balaiice  above  indebtedness, 
but  no  dadneUon  la  allowed  on  aeeauat  of  aiqr  hand,  nole^  or 
obligation  of  any  kind  given  to  any  mutual  insurance  eoHK 
pany,  or  subscription  to  capital  stock  or  benevolence. 

Property  owned  by  residents  and  located  in  unorganiaed 
counties  is  to  be  assessed  by  the  aaaeaaor  of  the  county  to 
which  it  is  attached  for  Judicial  purposes.  I^iuds  of  non- 
residmts  lying  in  unorganized  counties  are  to  be  assessed  by 
the  oomptnriler  of  puMIe  murmmtM,  Vha  heard  of  equaltaaUoa 
for  this  property  consists  of  tta  gaiwar,  Cho  attonMy  fManai, 
and  the  secretary  of  state. 

The  property  of  corporathna  la  aaaeanod  the  same  as  otber 
iwuparty,  in  accordance  with  tbm  constitutional  requlreawut. 
There  are  in  addition,  however,  various  special  corporation 
taxes.  But  shares  of  capital  stock  of  corporations  which  are 
taxed  on  their  capital  and  property  need  net  be  Hated. 

National  banks  are  assessed  on  their  real  estate,  and  their 
aharee  are  assessed  to  the  individual  holders  thereof.  ATI  the 
property,  both  real  and  personal,  of  a  state  bank  is  subject 
to  taxation.  Bank  ofleera  must  make  a  awom  atatament  af 
Shareholders  nnd  their  holdings,  and  shares  must  also  be 
Uated  by  the  shareholder.  Shares  are  taxed,  however,  only  for 
the  diSerenee  between  fbm  actual  «adi  value  and  the  propor- 
tionate amount  per  share  at  which  the  real  estate  of  the  bank 
is  assessed.  Taxes  upon  the  shares  assessed  against  the  share- 
holder, if  not  paid  by  the  shareholder,  become  a  lien  upon 
tbm  property  of  tha  haakhw  co«gorallea>  Dapoalta  are  de- 
ducted from  aasetfi 

The  railroad  trade  and  all  the  property  of  railroads  tliat  is 
located  in  organised  oountiea,  except  the  roUiag  atodE,  is  to 
fee  asNsSit  te  tt*  eainM  aaA  iMocpacKled  tawas  aiitf  cItliB, 


like  the  property  of  individuals.  But  all  railroad  property, 
including  the  roadbed,  in  unorganized  counties,  must  be  listed 
with  the  comptroller  of  public  aceounta.  Rolling  atodc  la 
aaaeaeed  1^  the  assessor  of  the  county  In  which  the  company's 
principal  office  Is  located.  The  assessment  is  then  revised  by 
the  board  of  equalization  of  that  county  nnd  apportioned  by 
the  comptnller  of  pUMIc  acoomita  to  the  aeveral  eawMlea  in 
proportion  to  the  diatanoe  that  the  road  runs  therein,  aat 
listed  on  the  assef?sment  roll  as  other  personal  property. 

The  value  uf  the  fruuchises  and  of  the  intangible  personal 
propnty  <tf  lOl  rallreada  la  aeacaaed  by  the  atate  tax  board  and 
api)ortioned  to  the  counties  on  n  mileage  basis.  The  valu- 
ation is  determined  by  ascertaining,  first,  the  value  of  the 
oitire  property,  by  reCerenoe  to  One  maifcet  value  of  the  alodt 
and  of  the  bonds,  and  then  deducting  therefrom  the  value  of 
the  tangible  property  as  assessed  for  purposes  of  taxation. 
The  valuation  so  fixed  is  to  be  entered  by  the  assessors  on 
their  rolla  and  can  not  be  dianged  by  (he  county  boarda  of 
equalization.  This  method  of  taxation,  which  greatly  in- 
creased the  taxes  on  railroads,  was  adopted  in  its  final  form 
in  IflOT. 

OoUectwa  of  taxes  of  countlea,  dtles,  and  towna  are  an- 

thorized  to  make  up  a  supplemental  roll  of  unlisted  property 
wiildi  they  discover  during  collection,  and  they  receive  a 
commtasion  of  4  per  cent  on  property  so  aaseaaed. 

AaocoBors  are  compensated  by  commissions  of  from  to  5 
cents  on  each  $100  of  property  assessed,  one-half  paid  by  the 
state  and  one-half  by  the  county. 

c.  Equalisation. — The  county  boards  of  equalization 
correct  errors  in  the  assessment  lists  and  equalize  the 
valuations  between  individuals.  They  can  only  act  on 
matters  of  valuation,  and  the  valuation  fixed  by  them 
is  final. 

Thore  is  no  state  board  of  eiiiialization  and  UtHe 
central  or  sapervisory  control  fbr  tiie  enforcement  of 
uniform  valuation  between  the  counties. 

Xo  board  has  authority  to  equalise  taxable  valuea 
between  coimties. 

2.  Rate— 

The  rate  for  general  purposes  and  for  the  support 
of  the  free  public  schools  is  determined  each  year  by 
the  state  tax  board,  and  moat  be  soch  as  will  raise  the 
amounts  appraprlatod. 

3.  CoBecUam-- 

In  general,  taxes  for  the  state  and  county  are  ool- 
lected  by  the  county  tax  collector.  Taxes  are  due  on 
the  1st  of  October,  and  the  tax  collector  or  his  deputies 
attend  at  appointed  places  to  receive  payment.  Taxes 
are  delinquent  on  the  last  day  of  December,  and  forced 
ccdIectioDS  are  to  begin  theimfler  by  levy  and  sale  of 
personal  ^property ,  but  if  no  sudi  property  is  found,  m 
list  of  delinquent  lands  and  lots  is  to  be  made  up 
between  April  1  and  15,  the  sale  of  which  is  advertised 
and  enforced  by  suit.  All  property  is  tluis  liable 
for  taxes  and  may  be  levied  on  and  sold,  and  taxes  on 
real  property  are  a  lien  thereon,  which  is  superior  to 
assignment,  attadmient,  inheritance,  or  devise. 

If  taxes  are  not  paid  by  Jamiary  31,  a  penalty  of 
10  par  cctti  on     entiKO  amovnt  of  sndi  taaes  aoeruiB. 


TAXATION  AMD  REVENUE  SYSTEMS-TEXAS. 


SM 

to  be  paid,  wbm  eoUmstod,  pmpai^mmJttAj  to  slate 
and  county. 

Tmrnm  on  lands  of  nonresidents  in  unorganized  counties  are 
to  %m  paid  at  the  oflSce  of  the  comptroller  of  public  accounts, 
mte  aHky  mOmm  colleetKn. 

Special  provisions  are  made  for  the  aanHment  and  collec- 
tl«i  of  back  taxes  on  lands  not  randmd  or  aawMd  rinee 

mm 

B.  FQLL  TAXIS. 

9wmj  nwle  peraon  befentoi  tlia  ages  i»f  21  and  00 

years,  resident  within  the  state  on  January  I,  is  le- 

«to  pay  an  annual  poll  tax  of  $1.50,  $1  being  for 
nefit  of  free  schools  and  50  cents  for  general 
■mimie  purposes.  Indians  not  taxed,  and  insane, 
iiaiy  and  deal  and  dmnb  pemms,  and  those  who 
htm  lati  mm  hand  or  loot,  mm  oMiptecl. 

C.  THB  INHERITANCE  TAX. 

AH  property  wiUiin  the  iurisdiction  of  this  state, 
whetfaor  hahmging  to  inhabitants  of  the  state  of  not, 
whidi  shall  pass  by  will,  or  the  laws  of  descent,  or  by 
deed,  grant,  sale  or  gift  intended  to  take  effect  after 
iha  death  of  the  grantor  or  donor,  except  to  the 
Hitler,  moihtr,  hnaband,  wils  or  direct  linial  daswnd- 
ant  of  the  deceased,  or  to  anoK  pd^  oorporatioo  or 
charitable,  edacational  or  religions  oiganiaalioii  to  be 
nsed  for  charitable,  educational  or  religious  purposes 
vfthin  this  state,  is  subject  to  a  tax  lor  the  benefit  of 
Hhe  slate  at  the  following  rates : 

(1)  Passing  to  a  lineal  ascendaitt  or  a  hiotlier  or  rister, 
•r  a  Htaeel  j—iiBiiiH  «(  a  toottar  or  alatir,  Oie  lats  Is 
t  per  cent  on  aoy  Talne  hi  ezeen  of  $2,000  and  np  to  flOuOOO; 

11  per  cent  on  .my  value  in  excess  of  $10,000  and  up  to 
fKjOOO;  3  per  cent  in  excess  of  92&,000  and  up  to  |5O,O)0O;  3) 
per  ent  ta  aeees  of  IMyOOfI  aad  «p  to  llOOuOQili  4  f«r W 
excess  of  $100,000  aad  ap  t»  IMMNNI:  S  par  eiat  m  m  m 

excess  of  $500,0001 

(2)  Passing  to  an  VBde  or  aoat,  or  a  Ilaeal  flnifcinfliiit  of 
mm  nncle  or  annt,  the  rate  Is  3  per  ccaC  on  any  Talne  in  eaasa 
of  31,000  and  np  to  $10,000:  In  excess  of  $10,000  and  up  to 
93&fiOfK  4  per  cent ;  in  excess  of  125.000  and  up  to  $50,000,  5 
per  ceat;  In  exceea  of  $60,000  sad  up  to  fieOyOOOi,  3  per  eeat; 
In  excess  of  $100,000  and  up  to  $8B0ylMM|>  T  per  eiat;  ea  all  In 
excess  of  $500,000.  8  per  cent 

13)  Paasfng  to  any  other  pannB,  aatoial  or  artificial,  the 
lato  la  4  per  ent  ea  any  value  in  escees  of  $000  sad  ap  to 
fMuOOO;  in  excess  of  $10,000  and  up  to  $25,000,  5J  per  cent; 
to  eaneae  of  $25,000  and  up  to  $50,000,  7  per  cent ;  in  excess  of 
$nyOO(l  and  to  tMMMNO^  S|  per  eeat;  to  «a»cai  of  flOOgOOO 
aad  'IP  to  $illlMl08i  10  'w^r  mmti  en  '^idl  to'  '—eeai  eff  $llOOyOOtt. 
n  per  cent. 

The  tax  is  assessed  upon  the  actual  or  market  value 
of  the  property,  and  the  court  may  appoint  two 
appraisers  to  fix  sndi  Tahie.  If  not  paid  within  six 
moniha  after  daalh  of  the  deQednil»  the  tax  beam 
intanet  fraai  snoli  doath  nntil  paid. 


D.  oonKMunoar  cans. 

Corporatiiiiis  are,  in  gsnecml,  lazed  under  tile  gm- 
eral  properljy  tax  above  described.  There  are,  in 
addition,  the  Mtmiag  so-eaUed  ^'ooenpation''  taxes: 

Every  domestic  corporation  chartered  under  the  laws  of  the 
state  is  required  to  pay  an  annual  franchise  tax  of  not  less 
tlian  $10,  computed  as  follows:  Fifty  cents  on  each  $1,000  or 
ftfacUon  tteeof  oi  anfhortoed  capital  stock  v»  to  tUOOOgOQO; 
25  cents  on  each  $1,000  in  excess  of  $1,000,000. 

When  the  aggregate  amount  of  the  capital  stock  issued, 
pins  tHe  soipiaB  aad  oadlTlded  proflto  of  tiM  corporatioo. 
exceeds  the  authorized  capital  stock,  the  franchise  tax  riHU  bt 
computed  upon  the  basis  of  such  aggregate  amount. 

Bsch  foreign  corporation  obtaining  permit  to  do  business  in 
the  state  aliaU  pay  feee  as  fWtows:  VUly  doOaia  tor  flMt 
$10,000  of  authorized  capital  stock;  910  far  eacH  aMltls«a 
$10,000  or  fraction  thereot 

OorpoiatloBa  eagajed  to  aMwatoctai^  «le^  rental.  leaae^  or 
operatiott  of  all  ktads  of  cars,  or  In  eoadocttag,  opemtins,  or 
managing  any  tolegraidi  lines  shall  in  no  event  pay  more  ilian 
$10,000;  mutual  bnilding  and  loan  companies,  whose  stock  ia 
withdrawable,  shall  pay  a  fee  of  $B0  for  tot  $M0^O0O  or 
fractional  part  thereof  and  $10  for  each  additional  $100,000 
or  fractional  part,  with  a  minimum  fee  of  $200  and  maximum 
of  fUMMh.  Ite  fanara  to  pay  tte  tax  whea  daa  a  peoalty  oC 
25  per  cent  is  added,  and  if  not  paid  by  July  1  following  tta 
corporation  forf^ts  its  right  to  do  business  In  the  state. 

Foreign  baOdtag  and  loan  companies  shall  pay  not  less  than 
$200  and  not  more  than  $l,00a 

Exempt  from  the  franchise  tax  are  Insurance  companies, 
tranqwrtation  companies,  and  car  companies  wliich  pay 
Oa  mmmn  tax  ea  iiaai  ism^toi  OwfperatfaMi  far  pabBe  par- 
poses  aad  veBglous  worship,  for  agricultural  fairs  and  the 
encouragement  of  agriculture,  for  educational  purposes  and 
public  charity,  and  cemeteries  aoC  tor  prirate  profit,  and  water 
asers  aasoclations  Incorporated  to  aid  peopto  to  a«M  eeetteai 
are  excepted  from  charter  fee  and  franchise  taxes. 

Certain  public  service  corporations  are  required  to  make 
annval  repmrto  to  ^  coaiptreiler  of  pabHe  aceonnta.  aad  on 
the  basis  of  these  reports  are  taxed  on  their  gross  receipts 
within  the  state  at  the  following  latoi^  pejeble  Qaartorly 
anloss  otherwise  specified : 

Kpraa  compaaiei^  9}  per  e«k  ef  iMr  pass  feeaipl^  pmjh 

able  annually. 
Telegraph  companies,  2}  per  cent 

eletllic  iHiLi,  etoeMe  peaar,  and  aalaiauiks  eoBi» 

panics,  in  cities  of  10.000  to  25,000  Inhabitants,  ono>foartt  «f 
1  per  cent;  in  citips  of  25,000  or  more,  one-half  of  1  per  cent 
Collecting  and  commercial  agencies,  one-half  of  1  per  cent 
StodE,  refrigerator,  f^alt^  'MA  eOMT  ear  eia^paalii^  S  pmt 

cent  of  their  gross  receipts. 
Pipe-line  companies,  2  per  cent 

DoaMillc  lito  Ineoranee  companies  pay  3  per  emt  of  th^ 
graee  puinitoui  receipts  (provided  that  if  any  ttfe  taeomnee 

company  has  one-fourth  of  its  entire  aw»ets  invested  within  the 
state,  the  tax  shall  be  1  per  cent  of  the  gross  i»eniinm  receipts ; 
If  eaatelf  ef  tto  eallre  aamto  tefaitoi  wMUa  «ba  state,  the 
tax  shall  be  one-half  of  1  per  cent). 

IJfe  insurance  companies  not  organized  under  laws  of  Texas, 
pay  8  pw  cent  of  grom  premfom  receipts  (provided,  if  any  such 
company  liaa  80  per  cent  of  its  total  nmrtm  tafseted  to  pconi> 
Issory  notes  or  other  obligations  secnred  by  mortgage,  deed  of 
trust  or  other  Hen  on  Texas  real  estate,  the  rate  shall  be  re- 
«ai»dto  lA  iw«iBt;  lf  «>pereiBt;«iiaBtoriMllbe2ft  per 


TAXATION  AND  REVENUE  SYSTEMS— TEXAS. 


eeat;  If  76  per  cent  Oie  tax  eball  be  2  per  cent).  No  other  oc- 
capatkm  tax  shall  be  pjiid  to  oitlier  stato.  county,  city,  or  town. 
All  VUe  Insaraaee  oompuuies,  both  foreign  and  domestic,  are  re- 
quired to  tovest  7B  per  cent  of  tbe  amount  of  their  Texas 

reserves,  as  required  by  law  (if  excoodiug  $5.<KX)),  in  Texas 
iecurlties;  such  securities  being  bunds  of  the  state  and  minor 
dvil  divisions  and  mortgages  on  real  estate  Situated  within 
tta  state. 

Wholesale  dealers  in  coal  oil,  naphtha,  benzine,  or  any  Other 
fldneral  oils,  2  per  cent  of  their  gross  receipts. 

Intoruxban,  ttoUey,  traction,  or  eleetrle  street  railway,  to  or 
tenneeting  Wito  dtlea  of  less  than  20.000  inhabitants,  one-half 
of  1  i>er  cent  of  the  gross  receipts ;  in  cities  of  more  than  20,000, 
tliree-fourtlis  of  1  per  cent  This  provision  does. not  apply  to  a 
•tnet  railway  or  traetloa  company  wbolly  mUUm  aagr  town  of 
less  than  10,000  inhabitUlta. 

Wholesale  dealers  in  si^ituous,  vinous,  or  malt  liquors, 
one-half  of  1  per  cent  of  groee  recripta  from  aslcs. 

Ttetooek  aad  law  Mt  pabUaher%  1  per  csnt  of  gm  re- 
etfpts. 

Telephone  eoawanles,  li  "per  cent 

Oil  wetls,  one-half  of  1  per  cent  of  all  oil  prodooed  at  tbe 

average  market  value  thereof, 
l^rminal  companies,  1  per  cent  . 

Tbeoe  taxes  are  paid  to  Oe  state  treamrn.  A  pmnlty  cf 
le  per  aeat  la  added  tor  taShn  to  pay  witUa  80  days  after 

tta  tax  becomes  due. 

Sleeping,  palace,  and  dining  car  companies  pay  a  tax  of 
6  per  cent  of  ttieir  groes  reoripta  ftom  aU  sources  whatever 
within  the  state,  except  from  the  buflTet  service.  This  tax 
is  in  lieu  of  all  other  taxes  upon  such  car  companies,  except  a 
tax  of  mie-fonrtb  of  1  per  cent  on  Hie  valoe  of  their  eapUal 
■todit  to  nee  to  the  state,  based  on  reports  to  the  comptroller, 
beiag  ttmt  proportion  of  the  whole  car>ital  stock  after  deduct- 
lag  Om  amount  invested  in  real  estate,  mtinufacturing  plant, 
materials,  and  pcapertlea  odier  than  itoeptog;  palaea.  aad  dto- 
Ing  cars  a nd  ndilpmwits  that  the  sMai  to  the  state  beer  to  the 
total  mileage. 

Persons  or  corporations  taxed  as  above  are  exempt  from  tbe 
tax  on  tatanglble  assets. 

Corporations  p.i.ving  the  state  and  county  taxes  upon  their 
intangible  properties  are  relieved  from  liability  for  the  pay- 
ment of  all  oeeapatton  taxes  measured  by  groes  vecrtpts. 

Printers'  mutual  fire  and  storm,  and  all  mutual  fire  and 
tornado  insurance  companies  which  transact  business  in  only 
4me  county  shall  pay  annually  to  the  Insurance  conwnlsiiooer 
aa  a  toe  for  flltog  annual  report  $B^  aad  aaeb  aasodaHan  tfmU 
net  pay  any  franchise  or  other  tax. 

*  Brety  mutual  fire,  storm,  and  lightning  insurance  company 
Aall  pay  annually  to  the  Insaranee  coaHnlasloner  oae4wlf 
of  1  per  cent  of  all  gross  premiums  received,  and  no  odHT  tax 
jtell  be  required  of  such  mutual  insurance  companlea. 

a.  niismwe  vAzn,  uobhsbs,  akd  nw. 
Tliere  is  an  elaborate  fijystem  <tf  taxes  on  oocupations, 
4ir  privilei^  taxes,  levied  on  every  person,  firm,  com- 
pany, or  asBodation  of  persons  pursuing  certain  occu- 
pations, on  every  such  occupation  or  separate  estab- 
lishment. 

Oorpomtions  or  persons  dealing  in  firearms  pay  a  tax  of 
JO  pa  cent  on  gross  receipts.  (Tills  tax  is  evaded  by  dealers 
who  lease  the  trearme  for  a  p«4od  of  90  years.) 

Selling  cannon  crackers,  $500  per  annum;  foot  peddlers.  $.': 
peddlers  with  one  horse  or  pair  of  oxen,  $7.50;  two  horses  or 
two  pair  of  oxen,  $10;  peddlen  with  boats,  flO  tor  each 
«saij  la  wbleh  mw  IMddle.  dliibled  ex-Oontoderate  and  cx- 


Federal  soldiers  exompt:  wholesale  dealers  in  fish  and  oysters, 
$2.50  for  each  10.000  pounds  of  fish  and  $1  for  each  1,000  bar- 
rels of  oysters  bought  by  him  during  the  year  previous.  Ped- 
dlers of  clocks,  cooking  stoves,  wagons,  carri:iges.  etc..  washing 
machines,  and  churns,  $250  for  the  state  and  $100  in  each 
county.  Peddlers  of  patent  medicines,  $100.  This  tax  does 
not  apply  to  agente  of  wholesale  dealers.  Auctioneers,  flO; 
ship  brokers,  $10:  commission  men.  $10;  traveling  pl>ysiclan, 
surgeon,  oculist  or  medical,  or  other  8i)ecialist.  $50;  local 
physicians,  $5;  shooting  galleries,  In  each  county.  PO;  Inlte. 
cane,  and  doll  racks,  $25;  billiard  tables  (used  for  profit).  $20; 
pools  on  horse  races.  $5  per  day;  9  or  10  pin  aUeya,  $100; 
hobbyhorses  or  flying  jennies,  $15. 

Xheatera— flVv  every  theatrical  <Hr  dramatic  representation  in 
cities  of  under  1.500  inh:il)itants.  $1  per  day;  1.500  to  3.000,  .$2 
per  day ;  3,000  to  5,000,  $3  per  day ;  5,000  to  10,000,  $4  i>er  day : 
10,000  or  over,  |5  per  day;  provided  that  this  tox  ShaU  not  be 
collected  where  the  performances  are  exhibited  in  regularly 
recognizeti  opera  houses  or  theaters,  but  in  lieu  of  such  tax  the 
managers  of  said  ,  opera  houses  and  theaters  pay  an  annual 
oce^tion  tax  of  f2B.  Modiants  removing  from  ^ace  to 
place  and  offering  for  sjile  "  bankrupt  stock."  "  fire  sale,"  ete, 
first  month,  $100 ;  subsequent  montlis,  each,  $20 ;  if  burtness  Is 
to  conttoue  6  months,  each  flO:  If  bosinem  to  to  oonttooe  12 
months,  to  adiittton  to  lUO  «he  asm  seqnlted  of  regular  mer- 
chants. 

Circus  or  wild  west  show.— Admlmfcm  75  cwto  tar  ead 
exhlMttan,  $2X1 00  to  15  emits,  $900;  60  cento  or  less.  $150. 

Fortune  tellers,  clairvoyants,  and  mesmerists,  for  each 
county,  $10;  sleight  of  hand,  $25;  dog  fights.  $500;  cockpits, 
$50;  concerts,  f*  tor  eadi  pertormanca;  Insnranoe  adjarten 
and  agents,  annual  tax.  li^-htning  rod  agents— to  state, 

$100 ;  to  county.  $50 :  dealers— to  state.  $36 ;  county,  $18.  Cot- 
ton brokers— city  of  10,000  Inhabltanto  and  over,  |S5;  less 
than  KifiOO,  $18.  Pawid»r(*ers,  $150.  Sewing  machine  ag»- 
cios— to  state,  .^lo;  to  county.  $7.  Loan  agents— to  stite.  $150; 
to  county,  $15.  Credit  agencies  (no  county,  city,  or  town  tax), 
$300;  skating  rtnks,  $25;  basAan  parks,  to  towns  of  5.000 
inhabltanto  or  more.  $2.-;  ice  dealers— city  of  20.000  Inhnbi- 
tants  or  more  $50;  10.000  to  20.000.  $30;  5,000  to  10.000.  $20; 
less  than  5.000,  $10.  Race  tradts— 1  mile,  $100;  one-half  mile, 
$00:  nMmographs,  etc.,  where  fee  Is  diarged,  $25:  kineto- 
scopes  and  cinematographs,  $25:  panoramas— state,  $10; 
county,  $2-  ExIiibitlons  for  Siile  of  medicines— to  state,  $30; 
per  exhibition,  to  the  county,  $2A».  Clemmlarten  merchants— 
city  of  10.000  Inhabitants  or  over,  $60 :  less  than  10.000,  $25. 
Cigarette  dealers,  $10  per  annum.  Persons  engaged  in  traflBc 
in  unearned  wages  of  others.  $5,000  (county  may  levy  tax 
equal  to  one-half  of  state  tax). 

Liquors. — Retail  dealers,  selling  in  quantities  of  1  gallon 
or  less,  $375;  wholesale  dealers,  selling  In  quantities  of  1 
gallon  or  more,  $3T5;  dealers  selling  malt  liquors  exdnalvely. 
$62.50.  Ench  office  where  shipmenta  of  llQBors  are  dellfeiad 
C.  O.  D.,  state,  .$5.(KX)  iier  annum. 

Persons  selling  at  i-etail  nonintoxicating  malt  Uqaors  to 
eootttlee.  fuBtleei^  pradncts,  dtles,  or  towns  where  the  sale  of 
intoxic.iting  I'quors  is  prohibited  shall  pay  an  annual  state 
tax  of  $2,000,  and  the  counties,  cities,  or  towns  may  levy  a 
further  tax  of  not  to  excee*!  $1,000. 

Selling  or  offering  for  s-nle,  .md  (or)  soliciting  orders  for 
intoxicating  liquors  In  such  territory,  state  tax.  $4,000.  local 
tax  not  to  exceed  $2,000.  *'  Cold  storage  "  of  liquors  betonging 
to  ofiiefa,  $2,000  and  not  to  exceed  $1,000  for  the  local  dis- 
tricts. 

These  taxes  are  to  be  paid  not  leas  than  three  months 
before  the  occupation  begins;  all  arrearages  of  taxes  are  a 
lien  vpam  all  the  stock  and  ftxtares  used  to  the  bmAasH  aMdi 
may  be  fnedosed  by  sale. 


TAXATION  AND  REVENUE  SYSTEMS-TEXAS. 


S8S 

■■eretary  of  state. — Chnrters  and  amendmeiits  nf  railroads, 
iilipapli  lines,  street  railways,  and  express  companies,  re- 
«•■«■»  Miir  fHMMNIO  capital,  $200;  for  each  additloiial 
$1,000  fff  oipital,  50  cents;  clurten  and  amendments  of  cor* 
poratlons  for  relJjrious.  benevolent,  charitahle.  educational, 
masionary,  literary  or  scientific  library,  fine  arts,  pobile 
pait%  and  piftlle  cemetery  pniiMwes,  enconraffement  of  agrt- 
enlfnre  or  horticnitnre.  $10;  corporations  for  otiier  purposes, 
flOfor  fliat  110,000  of  capital ;  tor  each  additional  $10,000.  $10 ; 
riiminitllllMra,  ofleial  cntiflcatca,  lemission  of  fines.  $1;  war- 
ntnt  of  reqolsltion.  |2;  charters  of  ttemMl  and  dock  ewponi- 
tiona,  1300:  foreign  corporations,  capital  stock  less  than 
$m,MXI,  ISO:  for  each  additional  $10,000,  $10;  copies  of  docn- 
•■■nil  18  c«iia.f^'«acll  1011  iroids. 

Commissioner  of  iOMfMwe  and  baatimt.'-mam  f*^*tw  of 
insonince  cmnpany.  $25;  annual  statement  or  certificate.  $20; 
cartiieate  of  authority,  $1 ;  valuing  policies  of  life  insurance 
•ompaniea,  for  encSi  $lfimj!m  of  Insnranee,  flOi  Fllinf  diar> 
ter  of  casualty,  life,  accident,  and  health  compantoai,  $20; 
annnal  statement,  $10;  certificate  of  authority,  $1.  Coopera- 
Hm  IMiHiiauui  company,  anuoal  alatamait  $10;  certificate 
m  antfesffty,  $L  Motual  flre^  UghtninR  bail,  and  storm  eom- 
Wmim,  charter  fe%  $»;  licanw  or  'itMina.  mim  «Minl 
MaliimLnt.  $ia 

UMBwt  toarift-^lntMi,  Mcwa^  m;  cartMleat*.  ftO; 
pftmmacists,  e3camination  and  registraHon,  |B;  p||yrf<if^ft^  ^c- 
— lW»on^  $15;  veterinary,  license,  $& 

■ate  rfeniliN  t»  be  paid  a  fee  <Hr  tax  of  2S  cents  per  ton 
(2,000  pwnda)  for  in^ieetion  of  counsrelal  iertilinr,  pKf- 
iMi  It'  |i»  AffMtwal  and  IMralcal.  ftiiiliii  «t  Tmm, 

Utaw  k  no  income  tax  in  Texas. 

Cmmrr  "Bmmmmk 

A.  'OsmaAi,.  rmmwmi  rtxm. 

The  property  included  and  the  metliods  of  mamm 
Mil  and  of  equalization  are  the  same  lor  eao^j  as 
for' slate  taxes.  \ 

SL.  Mut^ — 

He  commissioners'  courts  of  tlie  several  counties  have  power 
••  teij  inr  esnnty  iivimie  iwiiNiwa  a  tax  Ml  to  flamed  25 
cents  on  each  $100  valuation :  for  roads  and  blldlHMk  IB  cents 
on  each  $100;  for  the  payment  of  debts,  erection  of  public 
IvMtan  and  oihor  giliaianent  improvements,  25  cents  on  each 
•M»:  ti  Ill  I  I  ■Ill  ef  i«lle  roads.  18  canto  (on  pniMvly  sub- 
ject ttiereto) ;  and  for  free  public  schools  and  sdMwt  btfOMscs 
by  vote  of  the  taxpayera,  20  cento  on  each  $100. 

S.  CoUeetion — 
Same  as  for  state  taxes. 

a  ima,  TMaam, 

Ho  oonntj  is  to  levy  more  than  25  cents  as  a  poll 
tax  for  county  purposes.  Persons  subject  to  the  tax 
an  the  same  as  for  state  poll  taxes. 

o  am  n.  nnnuKairiB.  Mm  immmMimm  mMm 

fliM  m  ao  inlMfiteM  or  ipaMl.  ofMp^^ 


m,  mmsNwrn  «azM,  ucairsae,  Ain>  raw. 

Commissioners'  courts  of  the  several  counties  have, 
in  general,  the  power  to  levy  one-half  the  occupation 
tax  levied  hy  the  state  upon  all  occupations  not  spe- 
cially exempted  or  profided  for  otlMrwin,  and  ia> 
dii^^  tlie  sale  ol  Uqaom 

Municipal  Kevenuxs. 

1.  Base — 

The  property,  real  and  personal,  within  the  munici- 
pality, mbject  to  taxation  by  the  laws  of  the  state, 
may  he  taxed  by  eities  and  towns.  The  city  council 
has  power  to  provide  by  wdinaaoe  tor  tiie  — 
thereof.  Tim  ai«  mniikipal  bowdi  of  aqaaliMtaoii. 

2.  Bate— 

The  city  council  or  board  of  aldermen  of  any  city  oP 
town  has  power  by  ordinance  to  levy  a  tax,  not  exceed- 
ing one-fourth  of  1  per  cent,  on  the  assessed  value; 
also  SS  cents  on  each  $100  for  improvfloifflits  and  con- 
itniction  or  puduMe  of  paUie  property,  and  Ift 
on  each  $100  for  roads,  bridges,  and  stroela. 

3.  Collection — 

Collection  is  to  be  provided  for  by  ordinance.  There 
are  statutory  provisions  also,  analogous  to  tilose  lor 
collection  of  state  and  county  taxes. 

n.  Fou,  TAxm, 

Cities  may  levy  an  annual  poll  tax  not  to  exceed  $1 
on  every  male  iiAablteBt  over  Uto  age  of  21  years 
(idiots  and  Ivoaties  eieepled)  wlio  is  a  nsideiit 

thereof. 

All  males  not  exempt  are  required  to  work  on  the 
roads  in  rural  districts  or,  in  lien  thereof  to  pay  $& 

per  annum. 

0  Aim  n.  mBwarAMcm  Atm  iMimtofioir  latsBHk 

There  are  no  nmnidpial  inheritance  or  special  cor- 
ponitioii  taxes. 

X.  BUSINESS  TAXES,  I  ll  lilll— |^  AMD  1X18. 

The  mayor  and  board  oi  aldermen  of  any  inoorpo* 

rated  town  or  city  may  levy  one-half  of  the  <»rCTipatlon. 
tax  levied  by  the  state  on  all  occupations  not  spe- 
cially exempted  or  otherwise  provided  for,  and  they 
have  the  same  power  to  levy  taxes  on  occupations  and 
the  sale  of  IfqwitB  as  the  county  commissioners'  court 

ScwooL  BsvxNiTai. 

The  constitution  provides  that  one-firarth  of  the 

revenue  derived  from  the  state  occupation  taxes  and 
a  poll  tax  of  $1  are  to  be  set  apart  annually  for  the 
support  of  free  public  schools;  and  in  addition  there 
is  to  be  levied  an  annual  ad  valorem  state  tax  of  not 
to  eoraeed  30  conte  on  $100,  sufficient,  with  the  avaU- 


TAXATION  AND  REVENUE  SYSTEMS— UTAH. 


able  school  fund  arising  from  other  sources,  to  sup- 
port free  public  schools  fcnr  not  less  than  six  months 

in  each  year. 

Counties  are  to  be  subdivided  into  school  districts, 
and  the  commissioners*  couite  oi  the  several  counties 
may  levy  a  spedid  tax  of  not  to  exceed  80  ceilte  on 
$100,  provided  it  k  atttiKviaed  by  vote  of  the  taxpayers 

of  the  district. 

The  constitution  establishes  a  permanent  school 
fund  from  the  proceeds  of  the  sale  of  public  land  and 
from  other  sources,  and  the  interest  derived  there- 
from and  the  school  taxes  make  up  the  available 
school  fund,  which  is  apportioned  to  the  several  conn- 
ties  <^  the  state  aceoidiig  to  the  achot^  population  of 
aadi- 

LBGISIiATION  AFFBOIIKO  MEyBWUg  LAWS:  1918. 

The  state  Are  insurance  commission  was  created  to  consist 
of  the  coBunissioner  of  insurance  and  banking  and  two  mem- 
bers appointed  1^  the  governor  for  a  tmn  of  two  years  (one 
retiring  each  year).  This  commission  has  general  supervision 
over  the  fire  insurance  business  of  the  state.  For  its  support 
all  fire  insanuiee  oomfiaBies  pay  a  tax  of  1|  pw  cent  of  tlieir 
gross  premiam. 

The  buildings  and  grounds  of  Young  Men's  and  Young 
Women's  Christian  Associations,  used  ezciusiveiy  for  the  pur- 


28S 

pose  of  furthering  of  religious  work,  and  the  bo(ric8  and  furni- 
ture contained  therein  were  exempted  from  taxatiMl. 

WlMtienle  Ilqaor  dealen  were  required  to  paj  an  eOBvpattMi 
tax  of  i  of  1  ix>r  cent  foaflerly  of  Uie  grooi  receiplB  for  tii» 
preceding  quarter. 

The  organization  of  mntnal  hail  Insaranoe  eompeides  was 
authorised  upon  the  payment  of  the  following  fees:  Applica- 
tion fee.  $25;  charter  foe,  ?25;  for  filing  annual  statement,  $5; 
certificate  of  authority,  $1.  In  addition  to  these  fees  such 
companies  pay  an  annual  flranehlae  tax  of  $80. 

The  organteatkHl  of  mutual  firo,  liiilitniii':.  nnd  storm  insur- 
ance companies  was  authorized  upon  the  pjiyment  of  the  fol- 
lowing fees:  Application  fee,  $1;  charter  fee,  $20;  for  filing 
aSMMl  statrasent,  |10;  for  each  Ueenae  or  renewal,  $L  Thejr 
also  pay  a  tax  of  *  of  1  i^er  rent  <m  all  net  preniinnis  or  assess- 
meats  received  during  the  year,  in  lieu  of  all  other  taxes. 

A  ''Bine  Sky**  law  goveninc  Inveatment  companies  wui 
enacted  and  certain  feee,  etc.,  provided  for.  Tlio  (ir^ranization 
of  building  and  loan  associati  tns  was  provided  for  with  an 
annual  franchise  tax  of  $10,  and  fees  for  annual  examinations 
amowttng  to  nl  1  pet  entf  of  tiw  gRMM  asaets;  tMa  la 
not  to  be  kM  dam  $20  nor  more  tiMm  fUa 

(Eflfective  July  1,  1913.) — Permanoit  free  school, 
university,  asylum,  or  other  funds  are  to  be  credited 
with  revenue  derived  from  rents  and  royalties  upon 
gross  output  of  an}^  minerals  or  mineral  product  mined 
or  taken  from  all  school  or  other  public  land  of  the 
state. 


UTAH.* 


Utah  derives  its  revenues  from  a  direct  tax  levied 
against  all  the  assessed  property  in  the  state,  from 
fees  from  state  oflioers,  fines  and  forfntores,  and  from 
inh«ritenoe,  inanranoe,  and  apecial  corporatioii  taxes. 
Foil  texes  and  lieauna  axe  uaed  aa  aooroeB  of  coonty 
and  mnnicipal  reveiMea. 

OONSTITUTIONALi  PBOVISIGNS. 


Wm.  i.  AH  property  in  ^  "tate  not  enmpt  enier  tte  laws 

of  the  United  States  or  under  this  constitution  shall  be  tixed 
In  proportion  to  its  value,  to  be  ascertained  as  provided  by 
law.  The  word  "  property,"  as  used  in  this  article,  Is  hereby 
dsdarad  to  Inclode  mtmeys,  credit*,  boftds,  stocks,  franchises, 
and  all  mattaiaaad  things  (real,  personal,  and  mixed)  capable 
of  private  ownmblp;  but  this  shall  not  be  so  construed  as  to 
aatberlae  the  taxation  of  Die  stocks  of  any  company  or  cor- 
poration, whm  the  property  of  such  company  or  corporation 
HBprcaontcd  by  such  stocks  has  been  taxed.  The  legislature 
Aall  provide  by  law  for  an  annual  tax  suthcient,  with  other 
•oowee  of  wveaee,  to  Miray  tbm  estimated  eidiaary  eKpenaes 
of  the  state  for  each  fiscal  year.  For  the  pnri)ose  of  paying  the 
state  debt,  if  any  there  be,  the  l^islature  shall  provide  for 
levying  a  tax  annually,  sutficioit  to  pay  tbxi  anaeal  lafeereBt 
and  fdaeliial  of  w»A  debt  wttidB  20  yearn  fMB  tke  iaal  pas- 
sage of  Uie  law  creating  tSto  debt 

^TMs  compdatten      derived  awlaly  ftmt  the  Mlewliig 

sources : 

The  compiled  laws  of  Utah,  in  force  January  1,  190&  Pub- 
lished by  authority  of  the  legislature,  by  Jamai  T,  WawiMlBd 
and  Grant  H.  Smith,  code  commissioners. 

>nt  riMiion  lawa  to  ISlS  ladvatve. 


Sec.  a  The  l^lature  ahaU  providi  br  law  a  milftMni  and 
eteal  rate  of  ■mil  i  and  tazatfoa  en  aU  property  in  tto 

state,  accoidteg  to  its  value  ia  money,  and  shall  prescribe  by 
general  law  sndi  reguiatlooa  ae  shall  secure  a  just  valuation 
tot  taxation  of  all  property ;  so  that  erery  person  and  oorpoca- 
tion  diall  pay  a  tax  in  proportion  to  the  value  of  his.  her,  or 
its  proiierty :  Provided.  That  a  de<luction  of  debits  from  credtta 
may  be  authorized :  Provided  further,  Tliat  the  proiierty  of  tlie 
raKed  States,  of  tte  elate,  eevnUee.  «itieak  towns,  achoel  dle> 
tricts,  municipal  corporations  and  pti^Uc  libraries,  lots  with 
the  buildings  thereon  used  exclorively  for  either  religious 
worship  or  cbarltiJ>le  purposes,  and  places  of  boilal  not  MA 
or  aaed  for  private  or  corporate  benefit,  shall  be  exempt  from 
taxation.  Ditches,  canals,  reservoirs,  pipes,  and  flumes  owned 
and  used  by  individuails  or  corporations  for  Irrigating  lands 
owned  1»y  snch  individnals  or  eorpwatloM,  or  Ike  inffividiini 
members  thereof,  shall  not  be  separately  taxed  as  long  aa 
they  shall  be  owne<l  and  used  exclusively  for  such  purpose: 
Provided  further.  That  mortgages  upon  both  real  and  personal 
property  aten  be  exempt  from  taxatioB:  Provide*  fmrtkar. 
That  the  taxes  of  the  indigent  poor  may  be  remitted  or  abated 
at  such  time  and  in  such  manner  as  may  be  provided  by  law. 

9ac  4-  All  mines  and  mining  claims,  both  placer  and  rode 
bi  lAaee^  oontaining  or  bearing  gold,  silver,  copper,  lead,  coal, 
or  other  valuable  mineral  deposits,  after  purchase  thereof 
from  the  United  States,  shall  be  taxed  at  the  price  paid  the 
United  Statea  Heefefbt;  valeai  the  mffbee  ground  or  eome 
part  thereof  Of  seek  adae  or  «lalm  is  used  for  other  than 
mining  purposes,  and  has  a  separate  and  indeiiendent  value 
for  such  Other  purposes,  in  wliich  case  said  surface  groand,  or 
any  pert  theiMt  eo  iMed  tor  elkiir  «haa  oataiav  parpoaea,  ibaB 
be  taxed  at  its  value  for  such  nfher  purposes  as  provided  by 
law;  and  all  the  machinery  used  in  mining,  and  all  property 
and  soiface  Improvementa  opon,  or  apparteaaat  to,  mines  and 
mlidnc  dabnSi  which  bave  a  valve  scpaiale  aad  inflepwidiiit 


TAXATION  AND  KEVENUE  SYSTEMS-UTAH. 


.  Mines  or  mining  claims,  and  the  net  nnnnal  proceeds  of 
wM  mSmm  and  mining  claims  shall  be  taxed  as  provided  by  law. 
Sac  II.  Tlie  Itglriatim  alMll  not  tepoM  taxes  fur  Hw  pax- 
id  (my  eooDty,  dtgr,  town*  or  dllwr  municipal  corpora- 
but  may  by  law  vest  In  the  oorfxmite  authorities  thereof. 
miiectiTriy.  the  power  to  assess  and  cirilect  taxes  for  all  pur- 
poses of  sadi  cotfonatiiML 

Sec.  7.  The  rate  of  taxation  on  property,  for  state  purposes, 
aiiaU  nerOT  eacxxed  8  mills  on  each  dollar  of  valoatlon;  and 
vhenerer  tlie  taxable  pmyperty  wfthlii  the  state  stall  unoiiiit  to 
fmiMMMWO  tta  rate  Aall  not  exceed  5  mills  oil  «ack  dollar  of 
itfam:  and  whenever  the  taxable  property  within  the  state 
asBount  to  1300.000,000  the  rate  shall  never  thereafter 
4  mlilB  on  eodh  dellir  of  valoatloii,  mtaai  a  piopoattiaB 
increase  such  rate,  specifying  the  rate  proposed  and  the 
dnrins  whidi  tHe  same  shall  be  levied,  be  first  submitted 
to  a  of  mefe  of  the  qualified  electors  <tf  tbe  state  aa,  In 
fto  jaar  aaatt  praeedlaK  MiA  Section,  diall  haTe  paid  a  prop- 
«rtj  tax  aaaessed  to  them  within  the  state,  and  the  majority  of 
^  tbeteon  shall  vote  in  favor  thereof  la  such  manner 
mr  be  pnovMed  by  Mw. 

c.  10.  All  OMTNiratkms  or  persons  In  this  state,  or  doing 
lieretn.  shall  be  subject  to  taxation  for  state,  county, 
municipal,  or  other  purposes  on  the  real  and  personal 
~  or  used  by  fbeai  wttMa  IM  tanilailBl  llatta 
off  tte  nntbotlty  levylns  the  tax. 

Mr.  U.  UBtn  otberwlse  provided  bf  law,  there  shall  be  a 
elate  boanA  «r  eqaaHaation^  conalatlaK  of  fbe  fsoYenior.  state 
treasurer,  secretary  of  state,  and  attorney  gen- 
la  each  county  of  this  state  a  county  board  of 
eonsisthoc  of  tbe  board  ef  county  conuniastoners 
Ibe  dniy  of  tta  siati  board  of  eonaUsatlon 
Aali  be  to  adjust  and  equalize  the  valuation  of  the  real  and 
il  property  among  the  several  counties  of  the  state. 
» dnty  of  Ibe  county  boards  of  eiinallaatioto  Stan  ta  to  adjast 
aad  cqnallae  tta  Talnation  of  the  real  and  personal  property 
Vlthin  their  respective  counties.  Eacb  board  shall  also  per- 
soch  other  duties  as  may  be  prescribed  by  law. 
IS.  netting  m  tbia  eowUtntloii  aball  ta  vumUmA  to 
prevent  the  legislature  from  providing  a  stamp  tax,  Vt  a 
on  income,  occupation,  licenses,  or  franchlse& 


to. 


•  •  •  the  lands  behatglng  to  dtlsens  of  the 
_  wt^ont  tbis  state  Aell  never  be  taxed 
«t  a  Mfetar  rate  than  the  lands  belonging  to  residents  of  thio 
i;  nor  stall  taxes  be  Imposed  by  this  state  on  lands  or 
herein  bekmginc  to  or  wbleb  nay  tataaltar  ta  fOi*^ 
by  tta  IMai  Btatea  or  reaerved  for  its  nae;  b«t 
nottiing  In  this  otdlnanee  stall  preclude  the  state  from  taxing, 
mm  otber  lands  are  1axad«  any  lands  owned  or  held  by  any 
,|N!iatvB.  nia  iriuai  remiNns*  ann 
by  act  of 


taltai  •'I^JiliiP** 


The 


|1)  CJounty  assessors,  elected  for  a  term  of  two  years. 

fS|  Omnty  treasurer,  elected  for  two  years,  who  collects 


ef  tta  boavd  of 


(3)  county  board  of 
coaunisskmers. 
■lata  board^^  eqaaMaatlna 


A.  OENEHAIi 

1.  Ba»»^ 

€k  The  property  moliitM  mid  mmmpL^MSi  proper^ 
in  thft  state,  not  enmpi  by  law,  is  taxed  in  propor- 
tion to  its  valiie.  Property  includes  moneys,  credits, 
bonds,  stodBi  ftmehises,  and  all  other  matters,  real, 
personal,  and  mixed,  capable  of  private  ownership; 
but  the  stocks  of  any  company  or  corporation,  which 
is  taxed  on  the  property  represented  by  the  stock,  are 
not  taxed. 


(1)  Real  estate  Indudes  the  pooaeaslon,  claim  to,  owner- 
ablp  of,  or  rigbt  to  land;  aU  aateoa  BlMinl%  and  «aar» 

ries  in  and  under  land :  all  timber  belonging  to  Individuals  or 
coriwratlons  and  growing  on  the  lands  of  the  state  or  the 
United  Statea,  and  all  rights  and  privilegea  apportatatng 
thereto ;  Improvementa,  balIdinn,aBd  ftxtaiaa  o 
title  has  been  acquired  or  not 

(2)  Personal  property  Indndoa  everything  ttat  is  tta 
Joel  of  oavaHblp  not  tedndod  wttMa  tta  Mmtac  of  lha 
terms  "  real  estate  "  and  "  Improvements." 

(8)  Exemptions,  in  addition  to  public  property,  are:  Public 
libfarMa;  ibubti;  tauwtoriea  aot  MM  for  prtvate  or  eorpe- 
rate  ben^t;  property  used  for  charitable  purposes;  ditches, 
canals,  flumes,  and  pumping  plants  used  for  irrigating  lands 
of  the  owners;  and  mortgages  on  both  real  and 


itssMMMMl.— Then  la  one  iwimiiwnt  lisl  lor 
stite,  comitijr,  ud  monicipal  pwpuWi  The  msbb 
iiMBi  is  maids  aannallj  by  the  county  sswnr  on 
the  beas  of  sworn  statements,  which  he  may  require 
the  taxpayers  to  furnish,  in  regard  to  the  amount  and 
value  of  their  property  on  the  1st  day  of  January. 
Any  person,  after  demand  by  the  assessor,  refusing 
to  make  tlii  swetii  statement  as  to  bis  property  or 
to  appear  and  be  eiramined,  forftits  to  the  county 
$100  im  eacb  refusal  and  loasB  his  standing  before  the 
county  OQmmisBioners  to  secure  a  reduction  of  his 
assessment.  All  taxable  property  is  required  to  be 
assessed  after  actual  inspection  by  the  assessor  at  its 
full  cash  value,  the  amount  at  which  the  property 
weald  be  tafeMi  in  paymsDt  ol  a  just  ddlit  dna  frani  a 
sohenl  debtor. 


Bank  stoclE,  state  and  nntional,  is  assessed  where  the  bank 
Is  located,  on  the  basis  of  a  verified  statement  by  tbe  cashier. 
Baal  estate  Is  aaaniBd  to  tta  bank  and  the  proportionate 
ralne  la  dedaelad  In  tta  ■■wniiiiit  of  tta  stock.  Tta  bank 
pays  the  tax  and  has  a  lien  on  the  shares  therefor.  The 
stares  of  stock  of  national  banlts  located  without  the  state, 
bat  owned  by  resldinta  of  tta  abMn^  are  net  sabject  ta  taa> 
atloo. 

Private  tankm,  brokers,  and  foreign  banks  are  assessed 
on  tta  average  talance  (tf  crodlts  over  liabilities  for  tta  90 
days  meeedlng  tta  veriaai  Haf  at  of  tta  t^wflmaa  of  tta 
business  required. 

Every  perwm  Is  «itltled  to  deduct  from  tta  gross  amount 
itf  ciadlta  tta  awoiiiit  of  aU  taaa  Ma  dttta  owIbk  by  blai» 

teaar 


TAXATION  AND  REVENUE  SYSTEMS-UTAH. 


2S5 


institution  or  society,  or  to  the  capital  stock  of  any  corpora- 
tion, and  snretyshlp  obllgatlonai 

The  capital  stock  and  franchises  of  corporations  are  to  be 
listed  and  taxed  where  the  principal  office  Is  located.  But  the 
stocks  of  any  company  or  coriwratlon  which  Is  taxed  on  the 
property  repweairtad  by  tta  stock  are  not  taxed. 

All  property  and  franchises,  except  those  derived  from 
the  United  States,  owned  by  railroad,  street  railway,  car,  tele- 
graph, telephone,  eiectrle  llfSit,  ptpfrVae^  power,  canal,  lrri8a^ 
fiig,  and  express  companies  operating  in  more  than  one  county 
are  assessed  by  the  state  board  of  equalization,  and  appor- 
tlOBed  to  each  county  in  which  they  are  located.  The  assess- 
■MBt  Of  nOfoada,  otraet  railroads,  tdegraph.  telephone,  elec- 
tric light,  pipe-line,  power,  canal,  irrigatinfr,  and  express 
companies'  rights  of  way,  track,  and  other  real  property  other 
tban  franeblse  and  rolling  stodc.  Is  apportioned  In  proportion 
to  tte  value  thereof  in  each  county;  that  of  the  rolling  stock 
and  franchises  of  railroad  companies  according  to  mileage  by 
tta  unit  rule.  The  board  of  county  commissioners  apportions 
tta  ■wiiiaaii  nt  to  tte  aatanl  «itlii»  Wnm,  wdbmei,  read,  or 
attar  taxing  districts. 

Mineo  are  assessed  on  ttalr  net  proceeds  on  the  basis  of 
twifled  statements  by  tte  prodooor,  of  wbldi  tta  reeocd  la 
kept  In  a  special  assessment  book  for  mines.  Tlie  asses-snient 
Is  apportioned  to  the  county  In  which  the  mines  are  situated. 
Tta  net  annual  proceeds  of  coke,  bullion,  and  matte  made 
ftom  «B«Bxed  eoai  and  one  Is  «aaaMA  a  gndaet  Of  ayaas  tad 

taxed  as  personal  property. 

Improvements,  buildings,  erections,  structures,  and  ma- 
ehlnery  of  mines  or  mining  dalaas  wMtt  have  a  valne  lade- 
ptndwit  of  aocb  mine,  or  supplies  used  in  mills,  reduction 
works,  or  mines  are  to  be  assessed  as  other  property.  Net 
proceeds  and  Improvements,  etc,  are  assessed  by  tta  state 
board  of  eoeaUaatlon. 

All  stock  brought  Into  the  state  by  nonresidents  for  the 
purpose  of  taing  grazed  and  all  stock  removed  from  one  county 
to  anotber  for  tte  purpose  of  betaig  graaed  any  lengtt  of  tbne 
arcaoflhif  20  days  Is  transient  stock.  The  tax  on  transient 
stock  owned  by  residents  is  paid  In  the  county  where  owned. 
Wtan  the  stock  Is  brought  Into  the  state,  nonresidents  pay  the 
legnlar  aaaaal  tax  aa  on  proporty  permanently  located  in  the 
state,  for  that  portion  of  the  year  that  such  stock  grjized  or 
ranged  in  the  state,  provided  that  proof  is  made  that  such 
moA  was  taxed  In  oome  ottar  etate.  Tta  tax  la  coileeted  In 
tte  county  in  which  the  stock  Is  first  found  after  January  1. 
The  fund  so  collected  is  apportioned  to  the  several  revenue 
districts  In  the  county.  All.  district  school  funds  received 
aador  this  act  are  apportloaod  t»  tta  sevanl  actaal  dialtleto 
as  the  county  school  fund  is  apportioned. 

A  tax  of  4  mills  on  the  dollar  on  the  value  of  all  sheep  and 
goats,  and  2  mills  on  tta  dollar  <m  ttat  of  all  beroea  and 
cattle,  except  horses  and  cattle  in  Incorporated  cities.  Is  levied 
by  the  board  of  county  commissioners  for  the  benefit  of  the 
•tate  bounty  fund,  for  the  destruction  of  certain  wild  animals. 

Tta  state  read  commission  may  require  counties  of  an 
aanssed  valuation  under  $2,000,000  to  duplicate  one-fonrth  of 
tta  amount  of  the  state  road  fund  available  for  use  iu  said 
county;  ooaatlea  of  more  tban  |2,€0Qy000  and  lees  ttan 
$4,000,000  auooBSCiil  valuation  to  duplicate  one-talf  the  amount ; 
and  counties  of  more  than  $4,000,000  aaoMMd  valuation  to 
duplicate  the  full  amount. 

c.  Equalization. — The  county  board  of  equalization 
equalizes  between  individuals  and  may  abate  the  taxes 
of  any  insane,  idiotic,  infinn,  or  indigent  person  to  an 
amait  not  oxoeeding  $10^  may  «ntw  omitted  prop- 
and  cwrsot  irias  tut  ineoMiplste  aawwrnpnl  s 


The  state  board  of  equalization  equalizes  the 
assessed  value  of  property  between  ^e  different 
counties  and  between  the  different  classes  of  proper^ 
throughout  the  state. 

2.  Rate— 

The  state  board  of  equalization  determines  the  rate 
of  state  tax,  which,  after  allowing  10  per  cent  of  the 
proceeds  for  delinquentaes  and  cost  of  collection,  mirt 
be  sufficient  to  raise  the  revenue  required. 

This  rate,  however,  as  limited  by  the  constitution, 
is  never  to  exceed  8  mills  on  each  dollar  of  valuation; 
whenever  the  taxable  property  in  the  state  amounts 
to  $-200.0()0.000.  the  rate  is  not  to  exceed  5  mills,  and 

henever  it  amounts  to  $300,000,000,  it  is  not  to  exceed 
4  mills,  unless  by  vote  of  the  ekctors  of  the  state  who 
pay  a  property  tax. 

Tbeie  was  directed  to  ta  calaed  for  general  state  purposes 
in  the  fiscal  years  of  1011  and  1912  an  ad  valorem  tax  of  4 
mills  on  the  dollar,  or  such  portion  as  the  board  of  equalization 
aboold  find  neeeoBary  to  raise  fOMMKM)  for  each  year.  In 
addition  to  the  levy  for  general  purposes  the  state  levies 
annually  a  tax  of  3  mills  for  common  schools  and  a  tax  of 
one-half  mill  for  high  sdioola. 

3.  Collection — • 

Collection  is  made  by  the  comity  tnasmer,  and  no» 
ties  of  the  amount  ot  tax  and  of  the  time  and  plaee 
where  payable  is  given  by  mail  to  tbe  taxpayers. 

Taxes  on  personal  property  are  a  lien  on  the  real  prop- 
erty of  the  owner:  those  on  real  property,  on  the  prop- 
erty assessed;  and  those  on  improvements,  on  the  land 
and  improvements,  though  assessed  to  others  than  the 
owners  of  the  real  estate;  and  tbe  several  liens  attadi 
as  of  the  1st  day  of  January.  Taxes  fall  due  on 
the  first  Monday  of  September  and  become  delinquent 
on  the  15th  of  November.  Delinquent  taxes  on  per- 
sonal property,  except  when  real  estate  is  liable  there- 
for, may  be  collected  by  seizure  and  sale.  The  delin- 
quent tax  list  is  published  on  or  before  the  first  Mon- 
day of  Deoendber,  and  the  rsal  property  is  sold  on 
the  third  Monday  of  Dseeniber. 

Taxw  oa  raUroada  aad  alveat  railway,  devot,  telograpb,  aad 

teleplione  companies  assessed  by  the  state  board  of  equaliza- 
tion are  collected  in  the  same  manner  as  other  taxes;  but  for 
taxes  on  car  companies  tbe  secretary  of  tbe  state  boasA  Of 
OQaaUaatloa  la  made  collector  and  remits  to  the  state  tnaaanr 
and  to  the  county,  city.  town,  school,  and  other  taxing  (Hs* 
tricts  the  sums  due  each  district.  He  is  authorised  to  enfoeoa 
cflHeptbm  aftor  tbe  SHUiBer  of  tte  eouaty  trsMttrar. 

B.  POLL  TAXIS. 

Tliara  ava  no  state  pcdl  taxes. 

c.  THB  iNBmxAiiai  mx. 

All  property  within  the  juiadietaon  of  this  state 
and  any  interest  tberun,  whether  belonging  to  infaab- 
itanls  of  the  atate  or  not,  wfakh  shall  pass  will  or 
the  intestate  bivrs  of  this  or  any  odior  state  or  by 
deed,  grani,  sale,  or  gilt»  made  or  intended  to  take 


TAJUTIOM  AHD  EEV£NU£  BYSTEMB— UTAH. 


effed  mStm  tlie  deaA  nf  the  gnuiior  m  teor,  to  tay 
■puma,  in  'trmt  or  ^o^iiirwiiB,  sbsll.  lie  wtib^tKit  to  ft  'ttiz 
of  6  par  mnl  of'  diar  nuirfcat  irmlno  above  tlie  aniii 
of  flOgjOOO.  Hm  uiioiiiil  of  tax  to  bo  poid  bgr  ito 
oetttal  heirs  is  determined  by  the  court. 

In  each  county  the  court  annually  appoints  three 
eompetent  residents  and  freeholders  of  said  county 
to  aet  as  appraisers  of  all  property  within  its  juris- 
diolioii,  anbjaGt:  tO'  an  inboritanoe  tax.  'Tbia  pmpt^y 
fm  iq^praioid  witiim  80'  dbiys  after  tba  appoint* 
of  an  executor,  administrator,  or  tnuAety  unlww 
a  ionger  period  is  fixed  by  the  conrt 

All  taxes  under  this  law  are  payable  to  the  state 
treasurer  for  the  use  of  the  state  and  shall  l^e  paid 
wi^liin  15  months  from  the  death  of  the  decedent. 
If  not  paid  witbin  IS  montiia,  intmat  iliail  be 
tihiffMri  al  tihe  rale  of  8  ner  0Hii'"ner  ^iiiiw™  wwiil 


are  no  exem 
olUtak 


ptions  fnm  Ibe 


In  general,  corporalioDs  are  taxed  under  the  gen- 
eral property  tail. 


Dor 

lent,  or  e<ltic:it1onal  pun»««*s.  private  w.-iter  corporations  for 
purpose)  nod  faraiBtaing  water  to  naembers  of  such 
ioaat  and  all  canal  and  Inlpitloii  oorpQratkMMi^  aH 
water  nsenf  awodatkms.  and  all  inannaee  corponthma,  ai« 
wmUigd  to  pay  an  annual  state  license  tax  as  follows:  Cor- 
paimtioiis  wltli  an  anthorixed  capital  stock  of  $10,000  or  lesa, 
H;  mmm  tlaa  fieyOIII  aai  aot  wmn  ttm  |2sm  fM;  mem 
th.ic  SaSjMO  aad  not  mmm  than  $.50,000,  $15 ;  more  than  $50,000 
and  not  OMVe  Oaa  flUjOOII.  $20;  more  than  $75,000  and  not 
f  fiaii  fieHVOiOt  |V;  more  tluui  $300,000  and  not  more  than 
IK;  awno  ttna  flOOgOOO  and  not  more  fkaa  $300,000, 
$40 :  orer  $200,000.  $50.  There  Is  a  penalty  of  $10  for  refusal 
or  neslect  to  pay  the  Ucenae  by  December  15,  and  forfeiture  of 
cteittr  Iff  not  pild  Iqr  the  flm  Monday  In  April  fMlowlnK. 
AH  insnrance  companies  transacting;  bnainess  la  tiie  state 
annoally  to  the  commissiooer  of  insurance  1)  pa*  cent  of 
premioms  reeetred.  Imb  the  amount  of  all  premiums 


of  state.— Far  catUfleate  and  affixing  seal  of 
ft;  mac  offli^iial  or  ccvtiied  copies  of  artidSB  of  to- 
per $1,000  of  capital  stock.  2.t  cents  (these  fees 
■avt^  to  ionlgn  and  domestic  corporations :  same  fees  charged 
.:lar  ■■iiiiilMiiHiB  tecvHUtat  capital  stock) ;  filing  otber  amend- 
to  artldes.  $5;  artlcies  of  incorporation  tind  by-laws  of 
corporation  other  than  noted  above.  $25;  certificate 
«f  tneorporation,  $5;  certificate  of  compliance  by  foreign  cor- 
IMratkM,  IS;  faratns  eertlieate  of  eorpontton  not  arpuriasd 
for  pecuniary  profit.  $1  :  certificate  of  .-'inendment  to  articles 
of  incoiporation  not  for  pecuniary  profit,  $1;  commissions  by 
r.  P;  mng  trnde^naika,  $3;  apptdntment  of  resident 
attorney  by  fotvlffi  eBsinwitiiiasi»  H;  .aaanal  :iiaii>- 
bnlldUia  and  loan  association.  $5;  annual  statement, 
r.  $2;  certificate  of  authority,  $3;  filing  and  cortl- 


^fttm  l«t^ta  haalEer^  prdiminary  statement,  |3S;  qaaitMly 

staliHnrat  of  each  bank,  $5;  filing  acceptance  ot  provisions  of 
constitution  by  corporations  and  issuing  certificate,  $.1;  war- 
rant of  arrest  upon  requisition  of  other  states,  $5 ;  filing  papers 
gB— aHr»  IS;  osptaa  «f  rmpma,  psr  fMla^  16  eeata 
per  folio.  20  cents;  for  searching  records  and 
state,  $1.  Chauffeur's  fee,  $2;  motor  yehiclea,  $2. 

For  flIlBg  mait  or  narks  of  ownenldp  to  be  aied  in  aunt* 
in^.  st.iinplns,  or  branding  cans,  bottles,  etc.,  $2. 

Tlie  state  auditor,  the  clerk  of  the  supreme  court,  aad  tlW 
board  of  land  commissioners  collect  certain  fees. 

Insurance  dspartoMBt— Svary  laeiirsni'>i  ceaqpaay  riteU  paf 
the  following  fees:  Fillnji  statement  for  admission  (foreign 
companies),  $00;  filing  certified  copy  of  acceptance,  by  foreign 
compaalai,  of  prnMons  of  state  eoaatltvtlon,  $S;  flUnc  vvmm 
of  attomar,  $1 ;  flllns  articles  of  Incorporation  and  by-laws  of 
foreign  companies,  and  examination  thereof,  $25;  amendments, 
fbrelgn  companies,  $5 ;  filing  annual  statematt,  $50 ;  certificate 
of  aatlwrlty.  $5;  carCtfleste  af  aaOMNrttr  far  aganla  aad  aoUel- 
tors,  $2;  preparing  synopsis  of  annual  statement  for  publica- 
tion, $5;  each  copy  of  any  papers  filed,  per  folio,  20  crata; 
affixing  seal,  $1 ;  filing  annual  statement  of  county  BmtSal  flia 
and  llfllitning  companies,  $1.  The  commissioner  of  insurance 
collects  from  building  and  loan  assodatlaaa  lUt  tor  cadi  daj 
required  to  examine  such  company. 

city  or  town  hailaff  a  regularly  organized  fire  department 
shall  pay  to  the  state  commissioner  of  insurance  1  per  cent  of 
the  amount  of  premiums  collected  on  fire  and  lightning  Insnr- 

aalntaining  a  firemen's  fund. 

Fraternal,  religious,  or  benevolent  societies  pay  an  annoal 
DM  Ok  fO.  LaKeaaa  ler  roreign  zvannMU  nsnnuMS^  ^n,  aanapc 
from  other  taxes. 

Bank  commissioner. — Fee  for  annnal  examination  of  bank: 
WlMn  the  aggregate  assets  are  $100,000  or  less,  $25 ;  more  than 
^^S^J^^^m^  iikHkdi  juigiilli  iiio^p^^  ^^kfl^k  ^P^IO^^^t^^^  m^s^PB  f^^^t^B  ^P^IO^^^BO^^ 
and  not  more  than  S.'iOO.fKX).  $.'50;  more  than  $.'»00,000  and  not 
more  than  $1^)00,000,  $00;  more  than  $1,000,000  and  not;  more 
than  $S,O0O,O00t  $78;  more  than  $8,000,000  and  not  more  than 
$10,000,000.  $100;  SMre  than  $10,000,000  and  not  bmnw 
$1.'>.000.000.  $150:  more  than  $15,000 .0(X)  and  not  mors 
$25,000,000,  $200;  wh«i  more  than  $25,000,000,  $250. 
jheeooBtaBla  atawtaattsa,  |SB;  aHmal  Ucsnas  isa,  lOL 
Physicians  aai  surgeons,  examination,  $25;  OfeHaMeik  flS; 
admission  to  practice  from  another  state,  $78. 

Dentists,  filing  application  for  Ueaase  aad  examlnatloa,  Hli; 
Issaaaea  of  licsnse,  $5;  cortllled  copy  of  UceiMe,  9U0;  Meiaaa 
without  examination.  $25;  certified  transcript,  per  folio,  25 
ecttts;  certificate  of  character  and  attainmmts,  $5;  other  cer- 
■sai,  0$  tmtB;  mdb.  aaanal  Heaaae  fee,  $1. 


Pharmacist,  license,  not  exceeding  $15;  assistant,  $5;  license 
to  pharmacist  registered  in  another  state.  $25:  assistant,  $15; 
renewal  of  license  for  registered  pharmacist,  $2;  for  assistant 


state  board  of  veterinary  medical  examiners  to  practice 
yeHrluary  medicine,  surgery,  and  dentistry :  Examination  fee, 
$8;  dOsa,  |1  amnially.  nwsa  ttm  are  applied  to  the  Teler- 
Inary  fund. 

The  state  board  of  horse  commissioners — Examination  of 
animal  by  inspector,  $10;  renewal  license,  $2;  certificate  trans- 
ftr  of  onasHitfp  of  aaiaad,  |t;  d^ileala  eorttteate,  |L 
These  fees  are  used  to  defray  the  expense  of  Inspection. 

The  department  of  live  stock :  All  cattle  intended  for  breed- 
ing or  dairy  purposes  are  inspected  before  being  admitted 
lata  tto  alati  or  Atpped  oat  of  tto  atOa;  a  iM  of  |B  la 
charged  for  iiMia«iiin  «f  int  aaiaal,  iai  II  iir 
tlonal  »n**nfll. 


TAXATION  AND  REVENUE  SYSrrisalS— ITTAH. 


The  state  dairy  and  food  commissioner,  who  is  ex-officio 
sealer  of  weights  and  measures,  collects  the  following  fees: 
For  scales  of  100  pounds  capacity  or  less,  75  cents;  100  pounds 
aad  leai  dOO  poondi^  fl;  600  pounds  and  loss  than  2,000 
poaadik  $L80;  2,000  pounds  or  over,  $2.50.  For  any  nests  or 
aets  of  measures,  75  cents;  £ot  any  yardsticks,  25  cents. 

Architects,  examination,  $15;  license,  $10;  areiittB^  prac- 
tlelng  to  atate  beftae  creation  of  the  board,  license,  $10 ;  county 
recorder's  fee,  $1 ;  annual  license  fecb  $5.  Penalty  of  $5  for 
nonpayment  of  annual  license  fee. 

The  state  aaglneer  collects  eertaia  fees  for  Irrlgatiom  and 
water  rights,  and  pays  same  into  the  state  treasury. 

A  fee  of  $1  is  to  be  paid  to  the  sUte  recorder  for  each  "  mark 
or  brand"  recorded. 

The  state  flik  aad  gaaw  eoaHriaMHi  eoDaeta  esrtaln  fiMB  for 
licenses. 

The  county  recorder  collects  certain  fees. 
The  state  kortlealtDral  ownaitisloa  eoOecti  a  tea  of  nJSO 
Mr  linaaa  to  mtt  aoiaary  stock. 

F.  THB  IHOOMa  TAX. 

Tbara  ia  so  ineoaao  tax  in  Utah. 

OutijU'i  BsmnnsL 

A.  GENEBAIi  PKOPEETY  TAXES. 

1.  Base — 

The  property  induded  and  the  aaaeasmeiy^  and  eqaal- 
iaatkm  tbesreof  are  tiia  aana  for  county  aa  for  atate 

2.  Rate— 

The  board  of  county  commissioners  was  authorized 
to  levy  for  the  fiscal  years  of  1911  and  1912  an  ad 
valorem  tax  not  to  exceed  5  mills  on  the  dollar  for 
general  purposes,  and  one  not  to  exceed  4  mills  on  the 
dollar  for  county  sdiool  purposes,  and  cme  not  to  ex- 
ceed 1  mill  on  the  dollar  for  the  cars  and  maintanance 
of  fw4^e—*  aiisk  and  oliianriaa  dependenl  poor. 

Oonnty  commissioners  may  levy  and  collect  a  "  special  road 
district  tax  " ;  the  amount  to  be  assessed  according  to  distance 
of  property  from  proposed  road,  ranging  from  20  per  cent  to 
W  per  esat  of  tte  Talaa  of  ssld  property.  They  may  also  levy 
a  special  road  tax  not  to  exceed  5  mills  on  the  doUar  when 
authorized  by  a  majority  of  the  property  owners. 

The  boaM  determines  the  rate  of  tery  aad  coOoels  tlie  tax 
for  irrigation  districts. 

The  board  of  county  commissioners  Is  authorized  to  levy  a 
special  tax  of  not  to  exceed  2  cents  on  each  $100  of  tamble 
property  for  ^  porpese  of  eieatlag  a  faad,  not  esoeeding 
$5,000  in  the  year  In  any  one  county,  to  be  used  to  maintain 
exhibits  of  the  resources  of  the  county  at  domestic  or  foreign 
oacpositlons  or  fttira,  and  to  eaoovraie  Immlgratioa  and  In- 
Offaaae  tfads  la  Oe  prodaela  of  tlie  state; 

CbUactkm  of  ooattlj  as  of  state  taxes  is  mado  by 
tlM  conl^r  treaanrcr. 

B.  KOXi  TAXIS. 

There  is  an  annual  road  poll  tax  upon  every  man 
over  21  and  under  50  years  of  age  who  is  not  physic- 
ally incapacitated  for  work  and  not  exempted  by  law. 
Honorably  discharged  soldiers,  sailors,  or  marines, 


militiamen  and  regular  volunteer  unpaid  firemen  are 
exempt.  The  tax  may  be  paid  by  two  days'  work  of 
eight  hours  each,  or  in  lieu  thereof  by  a  money  pay- 
ment of  $3. 

All  money  collected  in  lion  of  labor,  except  sock  as 
is  collected  by  incorporated  cities  and  towns,  is  paid 
into  the  county  treasury  to  be  expended  on  the  public 
highways.  Collection  is  made  by  the  road  supervisors 
of  the  road  district 

C  AND  D.  rXWamOMXtM  AND  CXWPCWATiOlf  TAXBS. 

There  are  no  county  inheritance  or  corporation 
taxes. 

E.  BUSINESS  TAXISS,  LJCEN8JSS,  AN!)  FEES. 

The  board  of  county  commissioners  has  power  to 
license,  for  purposes  of  regulation  and  revenue,  all  and 
every  kind  of  business,  not  prohibited  by  law,  trans 
acted  in  the  county,  and  all  shows,  exhibitions,  and 
lawful  games  carried  on  therun  ontsido  fiie  limits  of 
incorporated  dties;  to  determine  tiia  rate  of  said 
Uoeua  tax;  and  to  provide  for  tbe  eolleclion  thareof. 

Tjtl|fK*r  Hwwff^  outside  of  cities  ami  towns.  ;ire  granted  by 
the  boards  of  county  commissioners,  who  fix  the  amount  to  be 
paid  within  the  foUowing  limits :  Betail  dealw,  not  less  thaa 
$000  and  not  aioie  Hwa  |2^;  wttslBSslw  dealer  and  dla- 
tmsr.  not  less  $400  and  not  more  than  $1,000;  druggists 
or  pharmacists,  not  less  than  $200  ami  not  more  than  $000. 
Brewers,  annual  caiMicity  0,000  hairels,  not  less  than  |S80; 
more  than  5,000  and  not  more  than  25.000  barn  ls.  not  less  than 
$500;  more  than  25.000  and  not  more  than  r.().ooo  barrels,  not 
less  than  $750;  more  than  50,000  and  not  more  than  75,000 
barrels,  not  less  than  fUOOO:  more  than  75,000  barrela.  not  less 
than  $1,250.  Clubs,  not  less  than  $400  nor  more  than  WKI^ 
lieaass  la  paid  to  ^  treasora:  of  tbe  county- 

MimicBAi.  BEvaxms. 

A.  GBMERAI<  PROPEKTY  TAXBS. 

1.  Base — 

The  property  indndad  and  the  assessment  and 
equa&ation  thereof  are  tbe  same  lor  city  and  town 
taxes  as  for  slala  tficl  oo«ib^. 

2.  Rate— 

The  city  council  of  each  city  or  board  oi  trustees  of 
each  town  determines  the  rate  of  the  general  and 
si^ecial  city  or  town  taxes. 

3.  Collection — 

The  collection,  aa  for  state  and  county  taxea,  is  fay 
the  county  traasorer. 

B.  POLL  TAXES. 

In  incorporated  cities  and  towns  poll  taxes  are  col- 
lected and  expended  for  highway  purposes,  as  pre- 
scribed by  ordinance,  similarly  to  the  county  poll  tax. 

O  JJI^  a^  llimRATO  AND  COaroaATlOK  TAXBS. 

There  are  no  municipal  inhmtance  or  corpCHratioii 
taxes. 


I 


TAXATION  AND  REVENUE  SYSTEMS— UTAH. 


Tjjon,  ucKirsBS,  and 

li  cWtB  city  ooimcil  detemiines  the  amount, 
terms,  and  iniliner  of  issuing  licenses  for  hawking, 
peddling,  pawnbrokerage,  loan  agencies,  employment 
agencies,  the  keeping  of  ordinaries,  theatrical  and 
other  exhibitions,  shows  and  amusements,  and  tho 

Ijjy  ticlnil  flcalpcfSi  dmtillMCTii' 
bralm,  keepeis  of  pnlilie 
miiiefs  for  stages,  ours,  piMie  houses,  hsnks, 
■■|n«9B  companies,  laundries,  hadtanem,  itofikMpcvB, 
and  the  various  lines  of  business. 

In  towns  the  board  of  trustees  has  similar  powers  in 
Mpsct  to  liquor  and  other  licenses.  License  fees  or 
iMSi  m  any  private  oi»|Kinlioii  or  Iwisinei  wiiiiiii 

C%  eammSk,  m  boandi  of  trastees  of  the  towns 

wiiiiiii  Hm  loiknriiig  Boiils: 


r.  Mt  kaa  than  fSIMI  and  not  mam  ffeaa  HUBOO; 

dealer  and  distiller,  not  less  than  $400  and  not 
VbMU  fljOOO;  druKiato  or  pharmacista,  not  less  than 
lai  Mt  MMfia  tkaa  IWMl  Brawcra,  ammal  eapadty  6,1000 
aa  fttO;  more  than  TkOOO  and  not  more  tban 
25.000  barrels,  not  less  than  $500 :  more  than  25,000  and  not 
more  than  50,000  barrels,  not  less  than  $7li:  lliore  than  60,000 
tkm  myom  lamia,  not  taaa  Hmui  9MO0;  mmm 
Tl^jOOO  barrels,  not  less  than  $1,250.  Clubs,  not  less  than 
more  than  t2,00a   License  is  paid  to  the.  treasurer 

School  Bxnxtujm. 

I  constitution  establishes  a  school  fund,  which  is 
wffm&amA  to  conntieB,  fnm  the  CJJS&ilf'^ 
tftpiMiclMids  glinted  by' the.  IJiii^^ 

ited  by  a  general  tax  levy  of  S  miUs. 
The  county  w)mmissioners,  at  the  time  of  the  annual 
levy  of  other  count}'  taxes,  must  levy  a  tax  not  to 
eitceed  4  mills  for  school  purposes. 

When  the  state,  ooun^,  and  district  school  tax 
Isfiis  mm  insolBcieBl  iw  wdmtA  purposes,  after  a  lety 
«f  not  to  exoeed  4  mills  bf  the  oomiliy  ■iwninissiiwew 
aai  ft  its  of  5  mills  by  the  sdiool  district  trustees,  the 
iisie  ilfpropriates  the  amount  of  the  deficiency. 

TIbe  county  superintendent  apportions  tiie  state  and 
eounly  school  funds  to  the  school  districts  of  the 
eonntgr  aooording  to  the  number  of  school  children  re- 
sUfaf  111  ssidi  district  over  d  and  under  18  years  of 


Sparaal  sciMMd  taxes  may  be  voted  in  the  districts 

to  purchase  school  sites,  to  erect  buildings,  or  to  pay 
current  expenses,  and  to  buy  books,  etc.,  for  school 
libraries,  in  any  sum  not  to  exoeed  2  per  cent  of  all 
taxable  property,  on  the  basis  «f  llie  county 

''VwiuMV'  MVMi  ditfMl'liM'iiAuMnl  iiin  unn 


A  tax  of  not  to  exoeed  S  n^Us  qa  tiia  dollar  may  b» 

collected,  when  properiy  voted  by  taxpayera,  in  dtiei. 
of  the  third  class,  for  public  libraries,  snd  not  to  ex- 
ceed 4  mills  on  the  dollar  if  a  gymnasimn  li  main- 
tained in  connection  with  the  library. 

County  school  districts  of  the  first  class  are  as- 
sessed a  tax  not  to  exoead  ft|  mUb  on  the  ddlar  lor 
flopport  and  maintenanea  of  sadi  stdiools,  and  not  to 
exoeed  1|  mills  additional  in  one  year  lo  ba  vaid 
exclusively  for  the  pnwhaas  of  sehool  aitsa  and  ereo- 
tion  of  buildings. 

There  is  levied  and  collected  annually  a  state  tax 
of  one-half  mill  on  each  dollar  of  taxable  property  for 
high  sdiool  purposes. 

Hi^  school  districts  may  be  created  and  one  or 
more  high  schools  maintained  by  a  tax  levy  in  such 
district  not  to  exceed  5  mills  on  the  dollar,  if  a  ma- 
jority of  the  qualified  electors  vote  in  favor  thereof. 

tmBmuams  ArwrnownQ  bsvshto  l4ws:  i»is. 

The  fees  to  be  paid  tanks  to  the  bank  commissioiier 
were  revised  as  follows:  For  the  annual  examination  of  sav- 
ings banks  and  each  semiannual  examination  of  all  othor 
taidn,  whm  tta  agsncate  aants  are  $100,000  or  leaa,  $30; 
over  $100,000  and  up  to  ?:i00.000.  $30 ;  over  $300,000  and  up  to- 
$500,000,  $36;  over  $500,000  and  up  to  ^IfiOOfiOH,  $48;  ovar 
|l,O0O,a0O  and  ap  to  |>yOOOuOOOi  IK;  of«r  fMOOyOOe  and 
to  $10,000,000,  $80;  over  $10,000,000  iind  up  to  $15,000,000, 
$100;  over  $lSkOO(MX»  and  ap  to  $26^000,000,  flQO:  over  «2Qy- 
000,000,  $200. 

When  tte  atate  road  cnaMiriHoa  etaagae  a  eeaatf  ned  lato 

a  state  road  with  state  aid.  counties  with  an  assessed  valua- 
tion of  less  than  $2,000,000  must  raise  an  amoont  equal  to  <Hie- 
qnartw  of  diat  famlAed  by  the  state,  those  mitt  an  aaaaaaad 
vaiaatten  of  frooa  |2;000.000  to  $4,000.000.  one-half  as  macli, 
and  those  with  an  asses-sed  valuation  of  over  $4,000,000  must 
duplicate  the  full  amount  apportioned  from  the  state  road 
fttad.  (Opdoiiai  ptarMm  aada  aauidataty.) 

The  boards  of  education  in  county  school  districts  of  the 
first  class  make  an  estimate  of  the  money  needed  for  all  school 
purposes  and  county  lerits  are  made  as  follows :  School  dis- 
tiieta  kavlac  an  assssscd  vataatton  of  |10jOOO,MN>  or  more,  not 
to  exceed  10  mills :  having  an  assessed  valuatkm  of  $8,000,000 
to  $10,000,000.  12  mills;  $5,000,000  to  $8,000,m  13i  mUla; 
leas  than  $6,000,000. 15  mOfaL  In  cities  of  trat  and  ssnod 
class  having  an  assessed  valuation  of  $10,000,000  or  over,  9^ 
mills,  and  in  cities  of  the  second  class  having  an  assessed 
valuation  of  less  than  $10,000,000,  8  mUls  may  be  levied,  ot 
which  at  laast  8  adOa  Aall  be  nasd  for  the  payment  of  tsa^ 
ers  and  1)  mills  for  the  piirrtaaB  ot  aeheal  aUiaa  and  the  «fee> 
tion  of  school  buildings. 

Boards  of  eoutty  cownntssionws  ara  to  Imj  a  tax  of  t 
mills  on  the  assesssd  valna  on  all  sheep  and  goats  and  4  mills 
on  the  aassasni  viiae  of  all  range  horses  and  cattle,  the  reve- 
ana  to  ta  liaanf  la  the  state  bounty  fund  to  encourage  the  de> 
■tmetloa  of  eartaia  ptadatory  wild  aalMala.  (Gkaivad  fwai 
4  and  2  mills,  respectively.) 

The  hunting  and  fishing  lic^uie  for  aliens  over  12  years  of 
age  was  made  fllk 

Annual  inspection  fees  for  hotels  were  provided  as  follows: 
Hotels  with  less  than  20  room.s,  $2;  with  20  and  less  than  60* 
rooms,  $5;  with  50  and  less  than  100  rooms,  $10;  with  100 


TAXATION  AM)  REVENtJE  STOTEIIS--VEIRIIONT. 


VERMONT.' 


Vermont's  revenue  system  is  that  of  a  combined  gen- 
eral property  and  poll  tax,  supplemented  fer  rtate  pur- 
poses by  a  scries  of  qwcial  corporatum  taxes  and  an 
inheritanoe  taac  The  graeral  property  tax  is  in  the 
main  administered  by  the  towns,  and  each  town  is  held 
responsible  in  its  corporala  e^paci^  for  ite  share  of 
state  and  county  taxes. 

The  peculiar  feature  of  the  Vermont  system  is  the 
"  grand  list."  This  was  originally  a  list  of  polls,  prop- 
erty, occupations,  and  ineomes,  eadi  ftena  b^ig  **  ae*  in 
the  list"  at  an  afbiteaiy  yalnatum,  the  endaam being 
made  by  these  arbitrary  valnes  to  rq;«e8ent  the  rela- 
tive "  faculty  "  or  ability  to  pay  taxes  arising  from 
each  item.  Eventually  the  endeavor  was  made  to 
bring  these  arbitrary  values  into  some  relation  to 
actual  values.  In  so  doing  incomes  and  the  valuati(Mis 
of  different  occupaticms  were  dropped  and  polls  and 
property  retained. 

Ilia  liMen  of  each  town  appraise  property  at  its 
value  and  set  the  same  in  the  grand  list  at  1  per  cent 
of  the  appraisal.  Polls  are  set  in  the  grand  list  at  $2. 

The  grand  list  is  composed  of  these  two  items.  State 
and  municipal  taxes  are  assessed  on  this  grand  list. 
State  school  and  state  highway  taxes  are  annually 
paid  by  eadi  town  to  tlie  state  tieasoier,  and  axe  redis- 
tributed in  a  aMumer  that  ia  intended  to  rdieve  to 
aome  extent  the  tax  boidens  of  the  poorer  towns. 
Public  utility  corporations,  insurance  companies,  and 
savings  banks  and  similar  institutions  are  subject  to 
the  payment  of  taxes  and  fees  to  the  state.  For  the 
last  few  years  sufficient  revenue  has  accrued  to  the 
state  from  these  sources  so  that  no  direct  slate  tax 
haa  been  leried,  exoepti]«  the  adiool  and  big^hway 
taxes  Just  mentioQed.  This  results  in  a  practical  s^- 
nrtioB  ol  tile  aoitieea  of  atate  and  monicipal  revenues. 

coveimmoKAii  pboviseon& 

ABTICLE  IX. 

cnAnn  x. 

Tint  «fec7  meBdmr  <tf  soeialT  batli  a  il^  to  be  protected 
in  the  enjoyment  of  life,  liberty,  and  property,  and  therefore  Is 
bound  to  contribute  his  proportion  toward  the  expense  of  that 
l^tectlmi  and  jtM  VIm  peraonal  servlee,  when  nsccassry.  w 
mm  eaolvalent  tiiereto,  but  no  part  of  any  person's  property 
can  be  Justly  taken  from  him  or  applied  to  public  uses  without 
his  own  consent  or  that  of  the  representative  body  of  freemen, 
nor  ean  aojr  aaan  wlia  ia  eeaetlertleetfy  sawpetoaa  of  bearing 
arms  be  justly  compelled  thereto,  if  be  will  pay  such  equiv- 
alent ;  *  *  *  and  previous  to  any  law  being  made  to  raise 
a  tax,  the  purpose  for  which  it  is  to  be  raised  ought  to  appear 
OTrfdent  ta  tiia  Imtalstnrr  to  be  of  more  service  to  tte  com- 
'  aHBtfty  ttan  ttia  mtBmnf  weald  be  if  not  collected. 

*This  eoaapllatioD  la  dartved  malnljr  fimn  Hie  tollowlnc 
aaoiosa: 
The  TefOMnt  Statates  of  1906. 
The  Session  Laws,  indoding  1912. 
Report  of  the  Taxatioa  Oommlaalw:  190B. 


cmim  n. 

Brno.  9.  (Provides  that  the  quorum,  ordinarily  a  ma]oritj» 
must  be  two-tMrds  <rf  tbB  leprcacntatlves  to  paaa  a  bin  to  rata* 
a  slate  tax.  ) 

OFFICERS. 

The  oSeers  nMst  direcdy  ooncemed  with  taxation 
are: 

(1)  Tbe  liatota,  town  board  <tf  tftvee^  mm  eieeled  «adi  year. 

One  or  two  more  may  be  elected  annually. 

(2)  A  collector  of  taxes,  if  the  town  so  orders,  elected  an- 
nually at  town  sMstiBa  la  aadi  towm.  If  tbe  town  does  not 
order  the  election  «C  e  tax  ooOeetnr,  taaoea  aie  eaUeelsd  br  tlia 

first  constable. 

(3)  For  each  unorganized  town  and  gore  (sobrante),  a 
saperviaer  and  a  eaUaetor  ef  tana,  appolBted  btantally  bf  tl» 

governor.   One  person  may  hold  both  offices. 

(4)  The  board  of  civil  authority,  composed  of  the  town 
clerk,  selectmen,  and  justices,  togetlMr  Witt  Hie  liMers,  oointl* 
tnte  a  board  for  liie  abateaaent  of  tewa  taxes. 

(5)  The  commissioner  of  taxes,  who  administers  the  state 
taxes  on  corporations,  and  has  general  supervision  of  local 
taxatioa,  appointed  bleuaiaBy  by  the  gwetao. 

Sxan  JEUevknues. 

A  ANO  B.  ttuiaaaL  taewarrr  ahd  'FOUi  VAans. 

The  poll  tax  constitutes  an  integral  part  of  the  gen- 
eral property  tax  and  can  not  be  described  separately. 
Polls  are  set  in  the  lisf  at  $2  each— that  is,  given 
a  Taluation  of  $m  as  tiiom^  property. 

a.  The  property  and  polls  included  and  exempt. — 
The  base  is  the  so-called  "  grand  list,"  composed  of 
(a)  the  polls  of  all  male  inhabitants  of  the  state  over 
21  and  under  70  years  of  age,  except  honorably  dis- 
charged soldiers  of  the  War  of  the  Rebellion,  paupers, 
and  members  of  the  state  militia  and  of  fire  eoaapaaiea 
if  tiieir  towna  so  vote»  wiiidi  pons  are  ^  set  in  the  list  ** 
at  the  arlHtrary  value  of  $2  each;  (b)  1  per  cent  of 
the  value  in  money  on  the  1st  day  of  April  in  the 
year  of  their  assessment  of  all  real  and  personal  estates, 
except  such  as  are  specificiully  exempt. 

(1)  Real  estate  is  not  specially  defined  for  purposes  of 
taxation,  but  engines  and  boilers,  »cept  railway  and  iteaaii> 
boat,  lEe|>t  or  used  fbr  sopptying  powsr,  electric  motors,  and 
other  machlnerj'  used  In  manufacturing,  mining  rights  In 
severance  from  surface  ownership,  buildings  on  leased  land, 
and  standing  timber  are  *'8et  in  tta  Hat"  as  real  estate. 

When  property  is  mortgaced  the  nwctcagor  ia  treated  as  the 
owner  until  after  foreclosure. 

(2)  Personal  estates  are  not  specifically  defined  for  pw> 
poses  of  taxatioa.  but  perpetual  or  vedeeaMble  leases  are  "set 
in  the  list "  us  yaiMiial  ssspsiljr  at  a  sum  of  which  the  rent 
is  6  per  cent. 

(3)  Exemptions,  in  addition  to  aU  paille  property,  are  teal 
estate  <a  poato  of  Qiaad  Army  of  the  Republic;  shares  of  stodc 

in  foreign  corporations  elsewhere  taxetl:  personal  estate  of 
residents  situated  and  taxed  in  another  state;  railroad  stock; 
money  hiaaad  to  towna,  etc.,  at  nol  over  4  per  oeat;  all  aatatea 


TKKATMm  Mm  REVENUE  8¥8Il!IIB--V£RliQNT. 


piiMc,  nMiioas  or  cbaritaUe  uses;  pobUc  and  free  dr- 
tnurles;  laads  taaed  by  town*  tor  eaawtlc— 1  pur- 
lands  owned  or  leased  by  folleges.  academies  or 
public  sctiools.  or  leuwd  by  towns  for  tbe  sapport  of  tlie 
B  and  ^Kwmli  nt  agricvltiiral  'loclellee  OMd  imr 
mm;  normal  kImm^  and  boarding  boom  naed  Mitff  for 
pupils  In  sach  schools;  real  and  ivrsonal  property  of  coUege 
fkatemities  and  sodetlea,  except  property  heAd  for  inTeetmenl 
fidiaga  owned  and  oecnpled  by  tbe  Yoaag  .Metfk 
Ian  Association ;  uncultivated  lands  planted  witb  tinA>er 
trees  exenqtt  for  10  years;  c^ueteries;  benaehold 
et  mmf  ■pmmm  to  ^  vaiaa  «f  fBOO;  waarteg  ap» 
piivata  and  praiBBBl<mal  Ubaaifea:  mecbanlcs'  and 
tools;  family  provisions  for  one  yenr;  poultry  to  the 
of  one  watch,  one  organ  or  piano;  sheep,  cattle, 
wiM^  not  of«r  4  wmte  eld,  and  bay  and  piadnee 
to  winter  out  the  stock;  and  for  each  person  one 
one  sleigh,  and  hamees  for  same,  not  exceeding  $100  in 
ifactatlaceatnbliabmenta  (aoKept  pMlp^  latfbert  and 
ciaieanl|.«nanle8,  and  mines  if  amount  Inveated  exceeds  $1,000. 
'  be  exempted  for  10  years  from  cMnmenocBDent  of  busineaa; 
used  for  hotel  purposes^  and  nnoeeaided  farms  re- 


an  a  homestead  by  honorably  discharged  soldier  or  sailor  of 
^  CItU  War  or  his  widow  to  tlie  valne  of  |500,  inwTided  the 
«iate  does  not  exceed  «1«S00;  money  loaned  at  6  per  cmk  or 
by^  note  or  nMrtmce.  There  are  also  some  es- 
1  bir  legislative  contract  not  mentioned  in  the  statntea, 
aa  a  part  of  the  property  of  certain  persons  conaeeted 
bMlIlatlei  of  leawiiwg. 
H»  following  polls  are  exempt:  Actiinl  i>oor.  and  persons 
^gfftjittg  for  axemption  who  served  in  the  War  of  the  Be- 


h.  Auessment.— This  is  caUed  "  listing."  The  valn- 
ref er  strictly  to  April  1  in  e«ch  year.  Only  1 
piT  cent  of  wM  fittpfif  !•  aei  i&  tiw  list'' 

BmI  cBlate  is  liitod  or  apiifaised  qtwdrauiially 
(ltlll»  IfM),  tbe  iMtbg biHiig  completed  by  t3ie  fourth 
Tncsilay  in  Angmt  Beal  estate  of  railroads  not  used 
in  operating  the  road  is  listed  like  other  real  estate. 
The  quadrennial  appraisal  is  corrected  annually  for 
alterations  only.  \ 

Ekdi  taxpayer  ii  ttq^aimd  to  fnnuuii  I3bm  liatm  a 
wmmm  iiivaiitory  of  Ma  proper^  8iib|€ci  to  tuoition, 
iiiltiwftppimisalisiiMdeli^tfae  listws.  The  appraisal 
is  to  be  at  mA  mm  m  they  would  appraise  the  same 
in  payment  of  a  just  debt  due  from  a  solvent  debtor." 

Willfully  omitting  to  make,  swear  to,  and  deliver 
an  Inventory  or  delivering  a  false  inventory  renders 
iie  taj^Miyer  liahlo  to  donbte  apinraiaal  and  d^MrifW 
liia  of  Ms       to  have  a  hflurinf  beim  tiw  Ix^ 


n  cKNiMMrBtkNia,.  except  tbooe  taxed  Iqr 
atate  (see  D,  Corporation  taxes),  are  to  be  set  in  the  list,  like 
pmooal  estate,  to  the  owner,  in  the  town  where  he  ro- 
il be  raridea  in      atato  ;  otlMrwIae,  in  tbe  town  wbere 
'ttn^  MipMMIon  baa  its  place  of  bnaineei' 

Standing  timber  sold  without  the  land  on  wbldi  It  atands  is 
Uated  and  taxed  separately  to  the  purchaser. 

MaiBr  or  pamr  boats  vaM  at  nmro  tban  flOO  are  taxed 
aa  tta 'lat  «ar  <'''Apil>  in  <fe* 


«;  J'^noiiMftcm.'-Thfsre  ia  no  "wpaiaation,"  so 
iiiditiinaii,^  ImI  bc*ii«fln  .April  2ft  and 


May  12  the  board  of  abatements  hears  pcnOBa  ag' 
grieved  by  their  appraisals,  and  may  conraei  the  liat 
Appeal  liflB  to  tha  boaid  «f  «ivfl  MOiority  and  to  tha 
flOBwniadoiir  of  toaM%  who  mm  appoint  appraisers  in 
the  sevwal  ooavte  to  aettia  a^y  complaints  of  tax* 
payers. 
2.  Rate— 

The  rate,  usually  ezpmnd  in  cents  on  each  dollar  uf 
the  grand  list,  is  fixed  and  levied  for  itoto  and  coonfy 
purpoeea  ligr  tiw  fiMfal  nli|y» 

Thmm  la  an  annnal  levy  at  t  aniAi  on  tbn  doUar  fw  adwola 

3. 

State  and  county  tons  am  odlected  by  the  con- 
stables or  town  collectors  of  taxes  on  warrants  issued  by 
the  state  or  county  treasurers,  and  those  of  imorgan- 
ized  towns  and  gores  (sobrante),  by  the  supervisor. 
Taxaa  ain  a  ficn  on  any  property,  and  thoaa  oo  poOa 
and  poraoiial  pmpaity  nuqr  ba  eoileelad  by  webm  of 
real  estotOi  Taxes  are  due  on  six  days'  notice  and  may 
then  be  collected  by  distraint  and  sale,  and  if  the  tax- 
pajrer  has  no  property,  he  may  be  imprisoned.  Dis- 
traint may  be  made  at  any  time  up  to  six  years  from 
the  issue  of  the  warrant 

Towns  are  held  liable  as  earpontidiia  for  fhiir 
sharw  of  state  toma,  aad  <lia  goods  and  dwttalB  of 
any  inhabitonia  may  be  seized  by  the  sheriff  fnr  audi 
taxes.  Owners  of  goods  thus  seized  have  recourse, 
however,  against  the  town  with  12  per  cent  interest 


TAX. 


All  property  within  the  jurisdielion  of  thia  State,  and 
any  intarflil  Ihwain,  wlwdMr  hilnBgtng  to  inhabit- 

ants  of  tiiia  itato  or  aol,  whieh  passes  by  inheritance 
or  gift  or  Tidnntary  conveyance  to  take  effect  in  poa- 
session  or  enjoyment  upon  or  after  the  death  of  the 
grantor  or  donor  other  than  to  the  father,  mother, 
husband,  wife,  lineal  descendant,  stepchild,  adopted 
diild,  diild  of  a  flapohild  or  of  an  adopted  diild,  a 
Inriiop  in  hia  eedsnaaliael  eapadty  for  rdigiona  OM 
in  the  state,  or  to  a  dty  or  town  for  cemetery  purpona, 
or,  to  charitable,  educational,  oi-  relijrious  societies, 
created  by  the  laws  of  Vermont,  tui»l  having  their 
principal  office  in  the  state,  is  subject  to  a  tax  to  the 
state  of  5  per  cent  of  the  value  in  money  of  each  legacy 
or  distributive  share.  Thia  tax  ia  alao  impoaed  upen 
the  tfanafer  to  any  othera  dun  lime  qpedllad  in  the 
praeeding  awtence  by  f oreipi  administrators  of  stock 
in  corporatiMis  within  the  state  and  the  assignment  of 
securities  or  assets  being  in  the  state  at  the  time  of 
the  death  of  the  nonresident  deceased.  When  the  same 
property  is  subject  to  a  transfer  or  inheritance  tax  in 
another  state  the  rate  is  to  be  Mch  that  the  mm  of  the 
two  taxes  shall  equal  5  per  cent 

When  any  property  is  bequeathed  to  any  of  the 
exnfllMMd  iten  during  life  or  for  a  term  of  years  with 
remalndir  to  a  peraon  not  exempt,  the  latter  is  liable 


to  the  tax  upon  the  value  of  such  remainder.  Taxes 
under  this  provision  are  due  on  or  before  three  months 
from  the  death  of  the  decedent  Other  taxes  are  due 
on  or  before  the  expiration  of  2  years  from  the  death 
of  the  daeedflot  Intenet  diall  be  drnged  from  due 
datewtilpttd; 

n.  oonroBATioN  taxbs. 

The  classes  of  corporations  described  below  are  not 
taxable  on  the  "grand  list"  or  under  the  general 
property  tax.  Some  of  them  are  taxable  on  their 
property,  or,  at  their  option,  on  gross  receipts,  but 
when  taxaUa  on  their  property  the  rate  ia  fixed  and 
the  madiinery  for  assessment  and  collection  ia  so  dif- 
ferent from  that  generally  used  that  thenf  aia  pre- 
sented here  as  special  taxes. 

A  state  tax  for  the  payment  of  state  expenses  is 
assessed  upon  the  property,  business,  or  corporate 
franchises  of  railroad,  insoranoe,  guaranty,  express, 
telegraph,  Idephona,  steamboat,  ear  and  transporta- 
tloii  oonpanies,  skeinng  car  companiea,  mortgage, 
loan  or  investment  companies,  and  other  corporations 
and  persons,  as  specified  below,  and  the  corporations 
or  persons  so  taxed  are  not  taxable  on  the  "  grand  list." 

These  taxes  are  administered  by  the  commissioner 
of  taxes. 

Sallraadfik  wfeleli  tndvdaa  an  etoetrte  railwaya,  may  at  tbeir 

option  pay  either  a  tax  of  1}  per  cent,  or  $12.50  per  $1,000 
valoatiim,  on  their  property  in  the  state  appraised  by  the  unit 
role  on  a  mileage  basis,  or  a  tax  on  their  gross  earnings,  simi- 
tarty  ■ppalaal  1^  Uhb  wait  rule  on  a  mileage  basis  of  2i  per 
■cent  on  gross  earnings  not  exceeding  $2,000  per  mile;  2i  per 
cent  on  earnings  from  $2,000  to  $2,S00  per  mile ;  3  per  cent  on 
•amtini  ftwn  to         tmt  adle;  9|  per  eeat  en  eafn- 

iaiB  flrem  |3,000  to  $3,500  per  mile ;  3}  per  "cent  on  earnings 
tmn  $3,500  to  $4,000  per  mile;  3}  per  cent  on  earnings  from 
$4,000  to  $4,500  per  mile ;  and  4  per  cent  on  earnings  exceedln;; 
$ijaOO  per  mile. 

For  a  term  of  five  years  after  tbe  date  when  cars  for  public 
traffic  commenced  running  on  an  tfectric  railroad  built  after 
Wtbnmrj  1,  IMT,  to  per  tmt  ef  the  tax  npaa  setib  railroad 
baaed  upon  the  appraisal  thereof  or  upon  the  flseaa  earabigi 
la  refunded  to  aid  such  railroad  company. 

Tdephone  companies  pay  3  per  cent  on  gross  earnings  in 
tta  itata  or  (ainee  1902)  40  eents  each  on  tbe  avanaa  nnnibar 
of  transmitters,  and  30  cents  per  mile  of  wire. 

Telegraph  companies  may,  at  their  option,  pay  either  60 
eenta  per  adle  of  iMries  and  aoe  wire  aad  40  ceiMs  perndle  for 
each  addttiaaal  wtoe  «r  8  per  oMt  of  sraai  camiBCi  ia  tbe 
state. 

Sleeping  and  palace  car  companies  pay  seven-tenths  of  1  per 
«ent  of  tbo  eapUid  oaed  by  ttem  in  tbe  state,  detsnained  1^ 

the  unit  rule. 

Express  companies  pay  $8  for  every  mile  of  railroad  within 
Ite  atate  over  which  tbey  tranq[Mrt  property  for  liira.  At  Ibe 
time  paying  the  annual  license  tax  Vbtgf  8MHt  ftv»  sereOea 
to  pnj  license  for  the  next  year. 

Steamboat,  car,  and  transportation  companies  pay  at  their 
option  eitbm  a  tax  of  1  per  cent  on  tb^  prop«rty,  or  a  tax 
of  2i  per  cent  on  their  gross  earnlnga  fai  ttM  Stat^  appn^pd 
bf  tbe  onit  rule  on  a  mileage  basis. 

42649'— 14  ^Ifi 


S¥8I!ElfB--1^SafONT.  Ml 

Insurance  sad  guaranty  companies  pay  2  per  cent  per  annvm 
on  gioMi  amoont  of  ptwnlwia  and  aasennnents  collected,  less 
return  premiums,  dividends  to  polic|fkiU|ia»  and  reinsurance 
with  domestic  companies. 

Domestic  mvtnal  fire  insarance  coBBpawias  and  domestic  lire, 
accident,  fidelity,  surety,  or  guaranty  companies  also  pay  a  tax 
of  1  per  cent  on  the  surplus  over  all  liabilitiea,  with  certain 
deductions,  for  the  first-named  companies. 

UU  taanraaoe  cooniattiei^  domestle.  pay  in  niditioB,  1  per 
cent  on  the  surplus  above  the  necessary  reserve  at  4  per  cent, 
but  may  deduct  the  value  of  real  estate  locally  taxed. 

Barings  banks  and  trust  coaqpanies  pay  sevon^enttae  of  1  per 
eent  on  the  average  amount  of  deposits  and  accumnlationa,  leas 
an  amount  not  exceeding  10  per  cent  of  tbeir  asMto  wben  lB> 
vested  in  United  States  bonds. 

Ia  Oe  ease  of  baxaa,  tbe  avwaga  tamomtt  of  tbe  awtsiwil 
valuation  of  real  estate  owned  by  such  osrporations  Is  also 
deducted.  Tbese  taxes  are  payable  in  seaaiananal  instalments. 

National  bank  dqwslts  bearing  more  tiian  2  per  cent  Interest 
are  taxed  seven-twentietha  of  1  per  cent  The  tax  is  paid  by 
the  depositor  oc  tiw  bmA  aaay  pay  the  tax  and  charge  it  to  the 
depositor. 

Building  and  Investment  eonqioides  and  agents  for  n)m  aaaia 

pay  1  per  cent  upon  the  agfrregate  amount  of  moneys  received 
to  he  loaned  without  the  state  and  upon  the  aggregate  amount 
of  bonds,  mortgages,  chooes  in  action,  and  securities  nego- 
tiated, unless  they  return  the  name  and  address  of  the  person 
for  wiioni  the  investment  was  madei,  in  whicb  case  tbo  tax  ia 
assessed  to  him. 

a.  awnwaaa  vAxaa,  UKmsma,  Ann  laaa. 

Every  corporation,  either  foreign  or  domestic,  having  capital 
stocli  or  deiK)sit  of  $50,000  or  less,  pays  an  annual  license  tax 
of  $10;  for  each  $50,000  or  fraction  thereof  over  $50,000,  $5; 
but  no  tax  sball  exceed  |SBl  WWBmn  to  pay  tilte  annnal  Ibsenae 
tax  terminates  the  existence  of  the  corponrtloB. 

Liquor  licenses. — First  class,  to  sell  intoxieating  Uiinors  to 
be  drunk  oa  premises,  fee,  $800  to  $1,200;  towns  of  less  tban 
1.n09  bilallllaBU.  1800  to  $14S0O;  second  class,  retail  sale,  not 
to  be  drunk  on  premises.  $S00  to  $2,000;  third  class,  to  sell 
malt  liquors,  ciders,  and  wines  containing  not  more  than  15 
lier  eent  aleobol,  to  bo  draift  on  pvemisea,  ffBO  to  $899;  fsurib 
class,  wh(desale  dealers,  $750;  malt  liquors,  $500;  fifth  class, 
sold  for  medicinal  purposes*  not  less  tban  $10;  sixth  chiss,  to 
sell  intoxicating  liquors  in  sonuner  hoMa,  fees  proi)ortionai  to 
flrak  ^tma,  aceording  to  duration  of  license;  seiventli  class,  malt 
liquors,  not  drunk  on  premises,  $100  to  fSOOl  Tbo  towaa  derive 
no  revenue  from  these  licenses. 

Motor  TAIdes.— Registration  fee,  $1  per  borsepower;  aooond 
registration,  75  cents  per  horsepower;  third  and  snecoselffg 
registrations.  50  cents  per  horsepower.  Manufacturers  and 
dealers,  $25 ;  special  fees  for  nonresidents;  operator's  license,  $2. 

Otiier  licenses  eirileeted  annually  by  tte  state  are:  To  atit 
fertilizers,  $20  for  Oadl  brand,  except  fertilizer  containing 
only  phosphoric  add  and  other  nitrogen  or  potash,  $15;  to  s^ 
oleomargarine,  $100;  itinerant  vendors,  $25;  resMent  iMntera, 
50  cents;  nonresident,  $10;  seine  license,  not  to  exceed  $20; 
auctioneers,  $10;  circus,  to  exhibit  in  state  three  Wiontba, 
$1,000  to  $3,000 ;  foreign  creamery  associations,  $5. 

Persons  Meklaa  tooorperation  by  apodal  net  pay  fSi  If  tbe 
capital  stock  does  not  exceed  $10,000:  over  $10,000  and  not 
exceeding  $50,000,  $50;  over  $50,000  and  not  exceeding 
$200,000,  $100;  over  $200,000  and  not  ezceodlna  $800,000,  $200; 
over  $500,000  and  not  exceeding  $1,000,000,  $900;  over  $1,000,000 
and  not  exceeding  $2.0<K>.000.  $500;  tor  eadi  additional 
$1,000,000  or  fraction  thereof,  $200. 


til 


TAXATION  AND  KEVENUE  SYSTEMS— VERMONT. 


Pur  articles  of 

tocfc,  125;  capital  stock  ^BJSOO  or 


laws,  no  capital 
$m;  over  $5,000  and 


rnsanince  commissioners. — For  a  state  license  or  renewal 
tiiereof  to  foreign  insurance  corporations,  |5 ;  for  license  to  an 
liiniaiiiii  agwt  foit  tontm  eonpanla^  aimiiallr.  |2;  fot 
license  to  insurance  broker,  or  renewal,  annually,  $10;  for  filing 
annual  statement.  $20;  fraternal  boieficiary  associations,  for 
state  certificate,  $5;  filing  cluurt«r.  |8;  nUMHil  leport,  IS. 

Bwigia  of  rostra  tion.—Fliyaician8  and  anrgeons,  $20;  non- 
resident idiyslcians,  $50;  embalmera,  flO;  nurses,  $5;  dentists, 
|SS;  fdiaraHiciata,  $5;  oateopatlia,  |26;  wtiMnetrists,  examina- 


itioai,  iMt  and 


A  Mm 


y.  vm  mooMM  tax. 


Tile  property  imdiided  inA  Hm  mflthod  of 
polls  with  property,  as  well  as  the  method  of  assess- 
ment and  of  eqiHiiiMtiiiii,  hmw  been  described  under 
State  revenues. 

1.  Bate— 

Hie  rate  lor  county  purposes  is  determiiMd  bf  Hw 


eoUected  by      iooal  taai 


Taxes  for  the 
wiiiiiciufi  as  ase  oinir  'tHDMi 


c  AMD'  n.  mmameTAvm.  ahd  cmmmkrmn 


ace  no  oowily  inherilaiiee  or  corporatioii 


Tffa^,  UCmaM,  AKD 

lliot  aBBoaUy.  |1S;  wiHi  a  hone  or 
T^cle,  or  by  railroad,  annually,  |90.  Paid  to  county 
remitted  to  state  treaaoiera,  and  reaHwrtioMd 
iHila  of  IMpoMIOB. 

IfillllllCIIf'AIi.  WmWKWKB* 


L  Boie — 

TIm  property  and  polls  included,  and  the  method 
«f  mmmmmi  and  of  eipaliaBlioii  are  the  same  as  lor 


The  proper  I^slative  authorities  of  the  towns, 
school  districts,  fire  districts,  incorporated  villages,  and 
cities  may  levy  taxes  and  determine  the  rates  of  munic- 
ipal taxation.  This  is  usually  done  in  town  meeting. 

flie  selectmen  levy  a  liighway  tax  of  not  less  than  oue-flftb 


tmmi  tesii  '*re  'Oolkeled  m  wm  ^itate  tazeK 


0  Aim  n.  mmmaAMm  axo  ooaroBAHMm  tazm. 

There  are  no  municipal  inheritance  or  corporation 


wmamm  taiv,  usmsmmy  aso 

IHnenint  tendon  are  taxed  an  anoimt  equal  le 

which  would  be  produced  If  the  rate  of  state  and  local  tazwi 
for  the  year  was  levied  upoa  tlw  fooda  of  aucb  vendma  aa 
appraised  by  the  listers. 

Doga,  in  towna:  Wot  a  aaala  or  apayed  fiwals^  |1;  fior  a 
female,  $6.  Selectmen  may  license  nnd  tax  circuses  for  two 
days'  exhibition  not  more  than  $100  nor  less  tlian  $10;  menag- 
eriea,  not  aioie  tban  |B0  aor  taw  tkaa  ftft 

Towns,  Tillagea,  and  dtlaa  may  lloanat  tlMatans  riMwa^  aad 


School  Rjbvenum. 

The  funds  deposited  by  the  United  States  in  1837 
as  Vermont's  share  of  the  surplus  revenue  distributed 
to  the  states,  were  apportioned  among  the  towns  in 
proportion  to  the  population,  to  be  invested  by  the 
sdkool  troiteee,  the  laHmt  being  need  to  aiqnpevt  the 
achoda. 

The  "Hontiaffton  Fond,"  reeeived  by  bequest  for 
sdiool  purposes,  was,  by  an  act  of  the  state  legislature 
in  1884,  established  as  a  permanent  state  fund.  In 
1905  an  act  was  passed  providing  that  the  proceeds  of 
this  fund  might  be  used  for  general  state  purposes, 
and  tliai  thn  glaia  shonid  annually  apportion  to  An 
towns,  QBorganiied  towns,  and  gores,  for  aehool  par- 
poses,  an  amount  equal  to  6  per  sent  OB  Hb^  entirs 
amount  of  this  fund. 

The  Spanish- American  War  Claims  Fund,  consist- 
ing of  $240,000  paid  to  the  state  of  Vermont  in  reim- 
bursement of  the  state's  expenditure  on  account  of  that 
war,  was,  by  an  aet  of  tiia  kpibtars  in  1904,  set  apart 
as  a  permanent  fuid  for  poUk  «hoot  pnrposes. 

The  state  leties  an  annual  tax  of  8  cents  cm  each  dol- 
lar on  the  grand  list  for  schools,  the  proceeds  being 
divided  among  the  towns  in  proportion  to  the  number 
of  legal  schools.  (A  legal  school  is  one  kept  28  weeks 
by  a  registered  teacher.) 

The  sdeetmcn  luhre  ocmtrol  vanally  of  the  town 
school  finid,  oonmthig  of  Am  investments  for  aebooli> 
and  are  also  to  i^ropriate  annually  for  sdiool  par- 
poses  a  sum  not  exceeding  one-half  nor  less  than  one- 
fifth  of  the  grand  list  of  the  town  district  and  to 
a  tax  to  meet  such  appropriation. 


imbeahdh  Arvnotnro  mmrnnm  hkimi  ;tsts. 

No  dednctlon  on  aoeoiHit  of  drtita  owing  diall  be  auide 
the  appraised  valoatloa  «f  finnal  iMpwtj  aor  fteai  Hie 

grand  list  of  any  person. 

Act  42.  Belating  to  taxation  of  polls  and  ratable  estate  in 
unorganised  feowaa  aad  gocea 

A  state  tax  of  1.25  cents  on  a  dollar  is  annually  assessed 
upon  the  grand  list  of  each  unorganized  town  and  gore,  which 
la  to  be  the  only  tax  levied  therein  on  the  grand  list  excefit 


TAXATION  AND  REVENUE  SYSTEMS— VIRGINIA. 


MS 


The  grand  lists  are  to  be  made  up  by  appraisers  appointed 
by  the  commissioner  of  taxes.  Methods  of  assessments  and 
conectloB  Aall  be  Ute  aaoM  a«  la  towae. 

No  state  highway  or  school  tax,  and  no  taxes  voted  by  the 
general  assembly  sliaU  be  assessed  to  unorganized  towns  and 
gxwea 

Bnperviaora  appelated  by  the  governor  dull  collect  the 
taxes  and  tarn  fhem  otmt  to  tte  state  teeasuer,  caEeapt  eoaatj 

taxes. 

The  revenue  derived  from  tlie  organised  towns  and  gores, 

after  the  expenses  of  administration  are  paid,  shall  be  used 
in  the  laying  out,  construction,  and  maintenance  of  highways 
and  bridges  in  those  districts,  under  the  direction  of  the  state 
hl0mnj  comailertoBer. 

Act  50.  Repeals  section  of  public  statutes  wUeJl  aUowed 
railroads  to  pay  taxes  on  their  gross  eaminga. 

Act  SSl  B^iiealB  section  of  pabllc  statotes  wUdi  allowed 
steaodKMit.  car,  and  transportation  companies  to  pay  taxes  on 
their  gross  earnings,  and  provides  that  such  *'**ft«pfl"**»ff  ahaU 
pay  a  tax  of  1^  per  cent  on  their  property. 

Aor  B8l  Sleeping;  parior,  and  dining  ear  coaipeBiea  aisA 
pay  a  franchise  tax  of  ti  per  eent  <m  their  capital  fawestod 
within  the  state. 

Act  54.  Express  companies  shall  pay  a  tax  of  $20  per  mile 
of  line  OTW  vrbl<A.  Vbt^  tranepoct  uxpress  msMsr  Hor  hire 
within  the  state. 

Act  55.  Telegraph  companies  shall  pay  a  tax  assessed  on 
their  property  and  oMporate  franeblss  of  65  cents  per  mile  of 
poles,  aad  one  wirs,  and  56  cents  per  mile  for  each  addidmial 
wire. 


Optional,  such  companies  may  pay  41  per  cent  of , 
ings  in  lieu  of  preceding  tax. 

AoT  66.  Repeals  seetloBS  of  paMle  statales  relating  to  tBza> 
tion  of  telephone  companies,  and  substitutes:  Telephone  com- 
panies shall  iKiy  a  tax  of  1^  per  cent  upon  the  ai^aisal  of 
their  property  made  by  the  tax  commlssimier. 

Act  57.  B^esls  aete  rating  to  taxatloa  of  bolldiag  and 

invef^tnient  companies. 

Act  58.  Charter  fees  chsrged:  For  flilqg  articles  of  associa- 
tion, not  providing  for  cairital  stock.  |25;  wttii  cai^tal  slock 

not  exceeding  .$5,000,  $10;  $5,000  to  $10,000,  $25. 

Act  60.  Includes  wife  or  widow  of  a  son  or  hnsA>and  of  a 
daughter  among  those  heirs  exempted  from  payment  of  an 
ialMritanee  tax. 

Act  76.  To  consolidate  the  various  school  funds  and  appro- 
priations and  to  provide  a  more  equitable  distribution  of  the 
same: 

A  "legal  school"  is  any  public  school  maintained  St  least 
150  days  including  holidays  and  others  allowed  by  law. 

The  receipts  of  the  8  per  cent  state  tax,  the  revenue  from  the 
fattesBSt  OB  tlie  penaaaent  sdiool  faad*  aad  |8QuM0  approprt- 
ated  annually  is  to  be  consolidated  aad  dlotriboted  among  tile 
various  towns,  unorganized  towns  and  gofes,  for  tlw  ea- 
conragemeut  of  education. 

Act  ISQl  Ucense  for  sdltng  oiwmisigsrinff  to  be  $25. 

Act  187.  TipsasB  Her  pawabceken^  fea»  flB,  ngnlated  bj  Ite 
towna. 

Act  257.  Public  aoooontant,  legtstrattoa  fee,  $25^ 
Act  213.  Yefeeriaulans*  regbrtxatkn  fee^  |6;  aaaaal  tieeaae 
fee,  $2. 


VIRGINIA.* 


The  revenue  laws  of  Virginia  were  extensively  re- 
vised in  1903,  pursuant  to  the  provisions  of  the  new 
constitution  which  went  into  effect  July  10, 1902.  The 
principal  features  of  the  revenue  system  are  set  forth 
ill  Axiada  Xm  o{  the  o(»stitiitioii,  died  bdow. 

The  gsnetal  property  tax  is  used  for  bodi  state  smd 
loesl  piffposes.  The  Iraiiefaiaes  of  railzoads  and  canal 
companies  are  taxed  for  state  purposes  only.  There 
is  an  extensile  system  of  state  license  taxes,  which 
supplement  the  general  property  tax.  Towns  and 
cities  may  be  authorized  by  their  charters  to  levy 
licenses.  There  is  also  a  poll  tax  and  taxes  on  col- 
lateral iidieritanoes,  ineomes^  wills  and  achsiniBtra- 
tiQBB^  dasdfl  sad  oontracts,  and  on  suits. 

C»2J8TrrDTIONAL  PROVISIOKS. 
ARTICLE  XIII. 

8bo.  168.  All  property,  except  as  hereinafter  provide*!,  shall 
be  taxed ;  aU  taxes,  whether  state,  local,  or  municipal,  shall  be 
aalftim  apea  tiM  ssme  dsse  of  sobjects  wrtXUu  Ite  territorial 
limits  of  the  authority  levying  ite  tax,  sad  flhaU  be  lerlsd  and 
collected  under  goieral  laws. 

'This  compOfetMa  is  M^'SMlalj  fima  tbe  faihmiag 

sources : 

Tax  Laws  of  Virginia,  1910.    (A  pamphlet  compiled  vader 
the  authority  of  the  auditor  of  public  accounta) 
The  Code  and  the  Session  Laws  down  to  1912. 
Report  of  tiie  Virginia  Tax  Commlsriwi,  1911  (appointed  to 
make  an  Inveatlgatlmi  Qf  the  syabem  oi  assessment,  revenue, 
ta  fMee  la  tbe  stele). 


Skc.  160.  Except  as  hereinafter  provided,  all  a8i?essment8  of 
real  estate  and  tangible  personal  property  shall  be  at  their 
fair  Bwileet  ^aSm^  to  be  asewleiBed  as  piaaetlbsd  by  law. 
The  general  assembly  may  allow  a  lower  rate  of  taxation  to 
he  imposed  for  a  period  of  years  by  a  city  or  town  upon 
land  added  to  its  corporate  limits  tbsa  is  imposed  oa  siBdIar 
propwty  within  its  limits  at  the  time  sadi  land  is  sddad. 
Nothing  in  this  constitution  shall  prevent  the  general  assembly, 
after  the  1st  day  of  January,  1913,  from  segregating  for  tlie 
purposes  of  taxatloa  tbe  several  kiads  aad  clseneis  of  prepertjf, 
so  as  to  specify  and  determine  upon  what  sobjects  state  taioea 
and  upon  what  subjects  local  taxes  may  be  levied. 

Sec.  170.  The  general  assembly  may  levy  a  tax  on  inoomes 
in  excess  ci  fOOO  per  uumbb;  aur  levF  a  Ucense  tsx  iqiOB 
any  business  which  can  not  he  reached  by  tlie  ad  valoNSi 
aystem,  and  may  in^KMe  state  franchise  taxes,  and  in  tn- 
posing  a  frandilse  tax  may.  In  Its  dlseretloo,  make  tbe  sasM 
in  lieu  of  taxes  upon  other  property,  in  whole  or  In  part, 
of  a  transportation,  industrial,  or  commercial  corporation. 
Whenever  a  franchise  tax  shall  be  Imposed  upon  a  corpora^ 
tion  doii«  baslaess  la  tids  slste^  or  srbenefsr  aU  the  capital, 
however  invested,  of  a  corporation  chartered  under  the  laws 
of  this  state  shall  be  taxed,  the  shares  of  stock  issued  by  any 
such  corporation  aball  not  be  further  taxed.  No  dty  or  town 
shaU  impose  any  tax  or  assessment  npaa  abutting  landowners 
for  street  or  other  public  local  improvements  except  for  inak> 
ing  and  improving  the  walliways  up<m  then  existing  streets 
wad  tmpmvteg  sod  paving  existing  aBesrs,  and  Cor  ettlMr  Ibe 
construction  or  for  the  use  of  sewers,  an  J  the  same  when  ia^- 
posed  shall  not  be  in  excess  of  the  peculiar  benefits  resulting 
therefrom  to  such  abutting  landowners.  Except  in' cities  and 
towns,  no  saA  taxes  or  sseessments  for  loeal  poldle 
Stan  be 


TAXATION  AND  REVENUE  SYSTEMS— VIRGINIA. 


.  m.  Tlie  genetml  mmmMw  >i>*ll  VwMim  far  a 
of  nal  estate  in  tbe  year  1906  and  every  fifth  year 
eze^  that  of  railway  aud  canal  corporations, 
JkBiHU7  1,  islSk  My  aflnmA  tfea  gHierai 
iiaj|r  provide. 

seaoal  aasembly  aball  ^vide  for  the  special 
■KMHMBt'  of  aU  eoal  and  oflwr  ndnecal  luid. 
special  asBssHBOit  to  mmM  taaA  ifeall  lit 
cxtoting  law& 

■neral  assembly  sball  levy  a  state  capitation 


resident  of  tbe  state  not  less  tlian  21  years  of  age,  except  those 
by  this  state  for  military  services,  $1  of  which 
Iw  afpOei  aadiHiTdy  In  aid  of  tiie  pubUc  free  sdiools. 
to  tba  acboel  popolatloB.  and  Um  naidw  ihall 
and  paid  by  the  state  into  the  treasnry  of  the 
or  city  in  wliich  it  was  collected,  to  be  appropriated 
tjr  anlMiiitlMi  to  'MMii '  'Coaiilj  or 
dty  purposes  as  Itov  sliall  respectively  determine;  but  said 
capitatioii  tax  Aall  not  be  a  lien  upon,  nor  collected  by  legal 
the  personal  prcH^rty  which  may  be  exempt 
tfeo  poor  debtor^a  law.  Hfeofaiiia] 
may  authorize  the  board  of  supervisors  of  any 
or  the  council  of  any  dty  or  town  to  levy  an  additional 


Ita  nail%  wkMi  Mi  ^  iUgMI'^^^'t*  aid  of 
«f  sodi  comity,  city,  or  town,  or  for  sndl 
p;  «r  town  purposes  as  they  shall  detormliMk 
,  m  JJtot  iito.<iiialtlBl,hwi  Asn  la  la  force,  no  alatata 
Uaritations  shall  run  against  any  claim  of  the  state  for 
vpon  any  propnty ;  nor  shall  the  fkilnie  to  assess  prop- 
I  defiit  a  ariNwQnHit  aaMHasaat  tat  rad  col- 
tocHoD  of  taxes  ior  aap'  |taMllMi',ii|i|lli;,:;ir  yeafs,  nataaa  soch 
fspeity  shall  hare  paiawd  to  a  Immw  Mi  purchaser  for  value, 
arlifeoat  notice;  in  wMdi  latter  case  tlia  property  shall  be 

pmrchnse. 

hBC  176.  The  state  corporation  commissiim  dMdl  aanaally 
it  tta  tiaw  lanaflv  anUoMd.  mtdi  la 
taqaliad  off  fhe  board  of  pttUle  woafca,  liiy  lia  law 

tn  force  on  January  1.  1902.  the  value  of  the  roadbed,  and 
other  real  estate,  rolling  stock,  and  all  other  personal  property 

stock  issued  by  other  corporations)  in  this  state  of  each  rail- 
way coiporation,  whatever  its  motive  power,  now  or  horeafter 
xatkM  iqien  aaeh  imperty ;  tbe  canal  bed  and  other 
llie  boata  and  all  otter  personal  pnipnty  a^t- 
(except  its  franchise  and  the  nontaxable  shares  of  stock 
by  other  corporatlona)  in  this  state,  of  each  canal  cor- 
ta  CMtdnet  tiaMporlaflaB ;  aad  aadi  paiip' 
erty  shall  lis  tasad  Hv  Slate,  county,  city,  town,  and  district 
purposes  In  fbm  mam  manner  as  authorised  by  aaid  law  at 
soch  rates  of  tasatloB  as  may  be  imposed  by  thean,  respec- 
Uiill,  fkaai  ttow  to  UaW'  iHMtt  Hia  real  estato  aaA  pavasMd 
property  of  natural  persons :  Provided,  That  no  tox  iMU  be 
tte  net  Income  of  such  ctnporatitHis. 
■t.  tn.  WaA  mcli  lafiway  w  ■mmH  mtpaniOm,  tMiadtoB 
aay  audi  as  Is  aawpt  from  tarottwi  aa  to  Its  works,  visl- 
pwipetly.  or  profits,  riiall  also  pay  an  annual  state  fran- 
toz  equal  to  1  par  cut  npaa  tte  gross  receipts  here- 
m  lis  '9m  lam  prtvflsaa  «f  aardataff  tta 
in  this  state,  which,  with  the  taxes  provided  for  in 
1  tS9t  Aall  be  in  ilea  of  all  other  taxes  or  licoise  charges 
■teMna  sf '  aa*  cstpontlMi.  tte  iteiaa 
at  atock  issued  by  it  and  tta  property  aanned  under 
section  176 :  Provided,  That  nothing  herein  contained  shall  ex- 
aapt  sodi  corporation  from  the  annual  fee  required  by  section 


1S7  (tf  this  constitution,  or  from  SMSaimHntB  for  itnet  and 
other  public  local  improvements  authorized  by  section  170: 
And  provided  further.  That  nothing  herein  contained  shall  an- 
aid  ar  iularfBia  sfltt  or  prsrent  say  eontiact  or  agfaanent  by 
ordinance  between  street  railway  corporattona  and  municipali- 
ties as  to  compensation  for  the  use  of  the  streets  or  allays  of 
soch  munidpalltiea  by  soch  railway  corporations. 

aaaim  VteasMvolaf  aadifkraAtoatax  tfMateataal  to 
1  per  cent  of  the  gross  transportation  receipts  of  such  cor- 
poratioDS  for  the  year  aiding  June  30  of  eadi  year,  to  be  as- 
eartataad  liy  ttuB  atate  sorpaiatiflB  oownlHlaii,  in  Ite  follow- 
ing manner : 

(a)  When  the  road  or  canal  of  the  corporation  lies  wholly 
within  this  state,  the  tax  shall  be  equal  to  1  per  cent  of  the 


(6)  When  the  road  or  canal  of  the  corporation  lies  partly 
within  and  partly  without  this  state,  or  is  operated  as  a  part 
«f  a  nm  or  ayston  aatoiaiBg  beyond  tU»  state,  tte  tax  dwn 
te  equal  to  1  per  cent  of  the  gross  transportation  recelpto 
earned  within  this  state,  to  he  determined  as  follows:  By  as- 
certaining the  average  gross  transportation  receipts  per  mile 
ofsr  Ms  wteto  aatont  wftkla  aad  altteai  thte  atate  and  nifltl- 
plying  the  result  by  the  number  of  miles  operated  within  thte 
state:  Provided,  That  from  the  sum  so  ascertained  there  may 
te  a  nasonable  deduction  because  of  any  excess  of  value  of  tbe 
terminal  facilities  or  other  atarilar  advantagea  la  otter  atetia 
similar  facilities  or  advantages  In  this  state. 
179.  (Requires  reports  frran  corporations  to  tte  state 
eorporatioB  roauntarfon  to  Ama  ftairto  of  aaoHMaont  of  property 
and  franchise  taxes.) 

Sao.  180.  (Relates  to  application  by  corporations  for  rsUef 
from  the  assessmrat  and  proceedings  tteroonder.) 

SaoL  18L  (PNivMoa  ttet  tanHaa  of  eorporationa  aa  atated 
in  sections  176  to  180,  inclusive,  shall  remain  fixed  from 
Jannary  1,  1908,  to  January  1,  1913,  aad  thereaftM  nntU 

Sec.  182.  (Describes  tte  method  of  taxation  of  shares  of  stodc 
of  trnst  or  security  companies  and  Incorporated  banks.) 

188.  (Gives  detailed  list  of  property  exempt  from  tax- 


Sec.  1S6. 
revenue.) 

Sec.  18&  (Ltndto  ssMrant  of  tax 
penses  of  gMiyiiifflinwH  tM  tar 
state.) 

Sic  189.  (Limits  the  rate  of  taxation  for  state  purposes.) 


Xlli 


Sac  1117.  (Profyidea  for 


Saa  12&  In  dttaa  aad  towna  tte  aanaaMBt  «f  laal  aateto 

and  personal  property  for  the  purpoas  af  municipal  taxation 
shall  be  the  same  as  tte  assessment  ftetauf  for  tte  purpose 
of  ■tatetantton,  wteneiai  ttara  ttfaOI  te  a  atete  ■miiwuiuiH  of 


ISBL  (PgofHoa  tor  tery  af  laac 


aanoui  n. 

Bks.  2L  (Reqolrea  tte  payment  of  state  poU 
ditUm  preeadoDt  to  tte  right  of  voting.) 


TAXAHDN  AND  RlYEi 

OmCKBS. 

The  oAmkb  moflt  dix«e%  ^ouocrned  witii  tMntion 

(1)  OnmiBlMlMierB  of  tte  rewmim,  ooa  to  rix  to  eadi  eoanty, 
Steded  for  a  term  of  four  years;  also  one  in  each  city  ap- 
paiated.by  the  hustings  or  circuit  courts  for  a  term  of  four 
yoara  expiring  to  1913,  thereafter  to  te  dedad  for  a  term  of 
fbur  years.  Wtere  there  is  more  than  one  commisfdoner  in  a 
county  they  are  assigned  to  districts.  These  officers  have 
general  supervision  of  all  taxes  and  licenses,  with  the  ex- 
aiptton  of  ootpataitfanaad  fKantlilaB  tona  and  tteaa  ander  (te 
oyster  laws. 

(2)  State,  county,  aud  city  treasurers,  wlio  collect  and  re- 
oalva  taxea  and  Uoenaea. 

(3)  Assessors,  specially  appointed  by  the  circuit,  corpora- 
tion, and  hustings'  court  of  the  counties  and  cities,  every  fifth 
year,  to  assess  real  estate,  generally  one  for  each  district  in 

(4)  County  board  of  supervisors,  elected  every  four  years, 
one  from  each  magisterial  district;  levies  taxes  for  county 
purposes  and  has  general  supervteten  over  tte  revenues  of  the 
county. 

(5)  The  state  auditor  of  public  accounts. 

(6)  State  corporation  commission,  composed  of  three  mem- 
ten  apiwiated  by  tte  fowaor  for  a  tenia  of  dx  yaaxa;  thte 
is  the  teaiA  at  MMMBMBt  tut  lailraada  and  otter  ce^oca- 

tiOQS. 

Sc&ix  Ebvsnttbs. 

Pbetatoey  note. — There  is  a  special  classification  of  taxes 
provided  for  in  the  revenue  laws  of  Virginia.  That  classiflca- 
tlon  tea  not  been  adi^ted  to  tte  following  analysis,  beeaaae 
it  seemed  to  be  somewhat  desirable  to  present  the  tax  sys- 
tem In  the  same  form  as  that  for  the  other  states.  But 
as  the  classification  used  in  the  laws  may  throw  some  light 
apen  tte  worUnc  ot  tte  qrateaa,  aad  ^padally  apoit  tte  rda- 
tion  of  the  diflTerant  parto  ana  to  tta  aCtet;  as  atetnwt  at  it 
te  tero  presented: 

1.  Taxea  om  lands  and  lots,  ground  rents,  and  rent  charge. 

2.  Taxable  subjects: 

Schedule  A. — Male  inhabitants,  white  and  colored,  poll  tax. 

Schedule  B. — ^Personal  estate  (in  goods  and  chattels),  in- 
dndlag  toll  bridges,  turnpikes,  and  ferries,  except  steam  ter- 
dai^  owned  and  operated  by  a  corporation. 

adteflate  C. — Cboaes  to  action,  moneys,  credits,  and  capital 

SvOCKB. 

Schedule  D.— -bieomes. 

3.  On  business  and  other  subjects,  to  wit,  on  wills  and  ad- 
ministrations, on  deeds,  on  suits,  on  seals,  on  banlcs  and  trust 
aad  aaeafily  ooaapaaiaa,  on  Insurance  companies,  on  railroad 
and  canal  companies,  on  water  or  heat,  light  and  power  com- 
panies, on  sleeping  and  dining  car  and  similar  companies,  on 
express  companies,  on  Steuateat  oompaniea,  and  on  tel^raph 
and  tdepteaa  BonwuHofc 

4.  Licenses: 

Schedule  A. — ^Merchants,  etc.  (Sea  atone  complete  list  under 
UoMMea  ta  tta  gOMfal  aaalyda  betow.) 

A.  cwmwAfi  vaorarrr  vsxm. 

1.  Base — 

a.  The  property  included  and  exempt. — All  real 
estate  and  improvements,  and  all  personal  estate  situ- 
ated within  the  commonwealth,  and  the  moneys  and 


m  sinBTBM&--vmoiNiA. 

credits  of  persons  icpidinir  therein  wherever  situated, 
except  as  specially  e.xenipted,  are  to  be  taxed. 

(1)  and  (2)  Real  and  personal  property  are  not  specially 
defined  tor  purposes  of  taxation,  bat  tasaMe  classes  are  enu- 
merated to  great  detalL 

(3)  Exemptions  in  addition  to  public  property  are:  Bonds 
of  the  state  issued  since  1882 ;  road  and  bridge  bonds,  locally ; 
diordiea  and  parsonages^  cemeteries,  poiMie  aad  private,  not 
conducted  for  profit ;  property  of  educational  institutions,  hos- 
pitals, nunneries,  and  orphan  and  other  asylums;  property  of 
tte  Virginte  Historical  Society,  tbe  Young  Men's  Christian 
Aaioetetton  and  ateallar  vdigloaa  aaMWtotteaa,  tte  Aaaodatlon 
for  tbe  Preservation  of  Virginia  Antiquities,  the  CJonfederate 
Memorial  Literary  Society,  and  the  Mount  Vwnon  Ladies' 
Aaaoetetlon;  fMe  litoartes;  property  devoted  to  cteritabte  and 
I)enevolent  purposes,  when  not  run  for  profit;  grain,  tobacco, 
and  other  agricoltnral  productions  to  tte  hands  of  tte  pro- 
ducer. 

Oiaiica  of  stodc  to  ooaapanlea  all  of  whose  capital  to  taxed 

by  the  state  and  shares  of  companies  which  pay  a  fkaadilae 

tax  in  the  st^nte,  are  exempt  from  taxation. 

h.  Assessment. — There  is  but  one  assessment  for  the 
purpose  of  state  and  county  taxation,  and  in  cities  and 
towns  the  assessment  for  municipal  taxation  is  to  be 
iho  sune  as  tiiat  for  the  state. 

The  general  amMUiept  of  kniB  througfaont  liie 
state  is  made  every  five  years.  Assessors  are  ap- 
pointed especially  for  this  purpose  in  the  counties  and 
cities  of  the  state  and  are  required  forthwith  to  assess 
the  fair  market  value  of  each  tract  and  lot  of  land  and 
the  improvements  thereon  and  to  note  whether  the 
owner  k -wyia  or  odored. 

Hm  annual  land  bode  or  list  of  the  taxable  rent 
estate  is  made  by  the  commissioners  of  the  revenue  in 
the  several  counties,  cities,  and  districts,  who  ascertain 
to  whom  the  real  estate  is  chargeable  with  taxes  as  of 
February  1  of  each  year.  The  value  of  lands  and  lots 
as  ascertained  by  the  assessor  is  not  to  be  changed  ex- 
cept on  aooomt  of  iiiqproveiiMBi&  Each  oommiflnonOT 
tdcea  with  him  the  hut  hmd  book  and  nqsiiCB  enrery 
person  charged  to  swear  to  the  correctness  of  the  entry 
of  his  land  and  to  state  transfers  and  omissions,  which 
information  is  verified  by  the  records.  Abstracts  of 
grants,  lists  of  deeds  and  lands  devised,  and  judgments 
for  partition  or  recovery  of  lands,  are  supplied  the 
cowmiiwiflnwr  by  defks  of  oonrt  and  vegiaten  of-  the 
land  ofioe.  Tracts  of  land  in  coonties  aad  town  lota 
are  taxed  separately.  The  commissioner  is  to  aansB 
the  value  or  the  increase  in  value  of  anj'  building  or 
inclosure  of  the  value  of  $100  and  upward  not  already 
assessed  and  is  to  reduce  the  valuation  for  similar  de- 
crease in  value.  Where  the  owner  of  the  land  also 
owns  tifte  timber  tiiereoii  the  oommiiriflaer  may  deduct 
for  any  deorease  in  the  ▼aloe  of  the  woodland  doe  to 
the  cutting  of  trees  to  a  value  of  $S00  or  ov«r. 

Personal  property  is  assessed  annually  as  of  Feb- 
ruary 1  by  the  commissioners  of  the  revenue  in  the  sev- 
eral counties,  districts,  and  cities.  Every  person  must 


TiOLmOll  AMB  RSVEMUS  0¥8fI*EMB--¥IBGyQIIA. 


fill  out  lists  under  oath  of  all  his  personal  estate, 
moneys,  credits,  and  capital,  with  the  value  thereof, 
under  penalty  of  $30  to  $1,000.  The  commiiinoncr, 
Mm  mm  -mm  ud  upon  ialoniuitifiii  dnrived 
imm  Intorrogalories  answertd  hf  Hie  ttxpi^ 
or  best  mlnniifttioii  obtainmble,  is  to  aasess  «  lur 
■Arloet  Tmluation  and  to  make  .up  personal  property 
IiooIeb  containing  lists  of  persons  and  personal  prop- 
erty, separate  books  being  made  up  for  white  and 
colored  persons,  and  on  the  assessments  in  these  books 
'ihe  vniimis  leYin  ate  eixteiidcd* 

'Ifinenil  Isadi  tT¥^  ftU  iii^roveinHil%  fttlmeii  enct 
machimiry  thereon,  are  Mneernd  annnaUy  by  the  com- 
aisioners  of  revenue,  or,  at  the  instance  of  the  state 
ewporation  commission,  jointly  by  agents  of  that  com- 
mission and  the  local  c(Hnmissioners  of  revenue. 
The  mafmot  of  mineral  land  is  assessed  separately 
the  niiMfalii  ndimal  WKlBni|.      and.  gas  under 


BdblB  doe  by  the  taiqpayer  as  i»indipal  debtor  to 
others  may  be  deducted  only  from  the  value  of  bonds, 
notes,  and  other  evidences  of  debt  aasiwsahle  against 
taxpayers. 

The  real  estate  owned  by  banks  (Including  trust  and  se- 
mtttj  ccmpinlsa)  Is  ai—ta  to  ttam,  bnt  tbe  shares  of 
iisck  la  fites  eoriMitatloiis  sie  ssiissBd  to  tbe  stockholders  at 

dieir  market  valne,  which  Is  ascertained  by  adding  together 
tbe  capital,  sorplas,  and  undivided  profits  of  each  bank,  less 
Um  vaiae  'Of  leel.  Mtate  ti^f^l  to  tlie  baak. 

If  title  to  tbe  bank  building  and  land  Is  in  a  holding  com- 
aaMNint  to  be  deducted  from  tbe  value  of  the  bank 
la  ■Mimieiii  by  taking  such  proportifm  of  the  as- 
lalae  of  aidd  real  estate  as  fbe  sisat  ^  beak  osraa  la 
tbe  holding  corporation  bears  to  the  whole  issne  of  stock  la 
each  corpmatitm.  StodAiridSTs  may  deduct  debts  not  ottMr- 
idaelii  tmrn  tkair  taxable  pmwrtjr,  not  Inciadiag  any 
tbst  aMUf  ie  dae  on  account  of  the  purchase  pf  non- 
taxable securities ;  provided  such  deductions  do  not  exceed  10 
|ier  cent  of  the  total  value  of  tlie  shares.  Tbe  shares  are 
at  tbe  auW'  rata  aa  oCker  prapsrty.  Tlw  baak  la  la- 
to  pay  the  tax  on  b^alf  of  the  stockholders. 
Onrtain  quasi  public  corporations  are  aaaesBed  by  the  state 


■esl  and  peraonsl  pxqpsity  af  laUioad  and  canal  eoai- 
otber  than  their  franchises,  are  assessed  by  the  state 
commission  and,  except  rolling  stock,  are  taxed  in 
aa  ofker  piapsfty  Aw  state  and  loeal  pur- 
No  asBSSsment  Is  made  of  Ike  franchises  of  any  cor- 
poration of  this  class,  but  a  tax  of  1  per  cent  is  imposed  on  the 
gross  transportation  receipts  in  lieu  of  all  other  franchise 
TUs  tax  aocrnes  to  tbe  beneit  of  the  state  government 
cooopany  is  required  to  mal^e  nn  annual  report  of  the 
I  necessary  for  the  assessment  The  penalty  for  failure 
la  iaoo  to  9200  per  day. 

hf  wiifciMg^  lumber,  and  like  oogmaaice 
which  transport  passengers  and  freight  for  persons  other 
than  the  owners  are  assessed  by  the  state  corporation  com- 
■Isii'iwi ,  all  otker  proiierty  of  audi  eompanlee  not  aasd  In 
•pemting  the  railroad  is  assessed  by  the  commlHilNMr  of  Ike 
fcrenoe  in  the  district  or  city  where  located. 
Tke  cleric  of  the  state  corporation  commtarton,  after  the 
it  of  tbem  raUroad  and  canal  companies^  furnishes  to 
n  tke  towaai.  dttasi.  ackool  dtalilebib  ^aad 


counties  where  the  property  is  located  a  certified  copy  of  the 

therein  so  tkat  kieal  taiUM  may  be  levied. 

The  rolling  stock  of  foreign  corporations  doing  business  in 
tbe  state  is  assessed  on  tbe  average  amount  of  aocb  property 


Any  railroad  the  greater  part  of  the  mileage  of  which  is 
(V)erated  by  electricity  Is  deemed  an  electric  railroad;  its 
rolling  atodc  tknioau  dees  aeC  eooM  aadir  the  above  pia* 

visions. 

Stocks,  bonds,  and  securities  of  domestic  companies  in  excess 
of  their  indebtedness,  within  or  without  the  state,  are,  for  the 

eampany  in  this  state. 

When  all  of  the  capital  of  a  joint-stock  company  is  taxed  by 
tbe  stata^  tke  ahaiea  of  ladtvMaai  ihBxahoidara  are  aot  fartkar 

taxed. 

Express  companies,  steamship  and  steamboat  companies 
tnuufwrting  passengers  or  freight  water  or  heat,  light  and 


assessed  by  the  state  corporation  commission  on  the  basis  of 
reports,  similarly  to  railroads.  In  case  of  failure  to  report,  the 
propertiea  are  asBessed  by  the  state  corpmatiOB  cemmlsriea  ea 
the  beat  legonaatlaa  ektakiabie,  and  penalties  imposed.  Oovim 
of  the  assessments  of  proiierty  located  in  each  town,  city, 
school  district  and  county  are  furnished  to  the  proper  officials 
ki  eadi  dvll  dtvtalsa  wknta  sack  pesparty  ki  dtaatoft  far  tke 
purpose  of  local  taxatloa. 

Telegraph  and  telephone  companies  are  assessed  on  the  basis 
of  reports  to  the  state  corporation  commission  for  line  and 
wbee  kwatad  ki  Ike  alstob  Piomttj  la  aaMsaad  arkare  located. 
A  company  failing  to  malte  a  report  is  to  be  assessed  at  Its 
real  value,  upon  the  best  and  most  reliable  information  that 
can  be  proenred.  Tkate  la  also  a  flae  tmpoeed  of  |800  to  tMOft. 

Planted  oysters  are  aascsacd  as  personal  prop^ty  bf  Ike 
lue^)ectorb  of  oysters  annually  on  the  1st  day  of  October. 

The  assessors  are  compensated  at  the  rate  of  $2  per  day,  and 

tke  board  of  supervisors  of  any  county  may  increase  the  salary 
of  assessors  and  assistant  assessors  by  an  amount  not  less  than 
|1  nor  mote  tkaa  98,  the  Increased  per  ^em  to  be  paid  out  of 
the  county  fnada  The  council  of  any  dty  may  increase  the 
per  diem  of  assessors  and  assistant  asseasen  of  said  dtlM^  the 
increase  to  be  paid  out  of  the  city  funds. 

0.  EguaUzation. — ^There  is  no  equalisation,  strictly 
interpreted,  of  any  part  of  the  assessment  But  the 
assesBora  of  comities  and  dtifli  meet  lor  oonfloItatioB 
with  a  view  to  equalising  tbe  sunnsimsnt  of  lands  in 

their  respective  counties,  districts,  and  corporations. 

Persons  feeling  themselves  aggrieved  by  any  entry  in 
the  land  book  may,  prior  to  February  1  of  the  second 
year  after  assessment,  apply  for  relief  to  the  circuit 
court  of  the  county  or  corporation  in  which  the  land 
lies.  Personal  property  ■iiwsiniiili  may  be  oorreetod 
in  a  nnilar  manner.  In  theae  actioiia  the  attorney  f<Mr 
the  commonwealth  dfifndi  the  asBMBMOt.  The  court 
may  order  the  assessment  corrected  and  the  money  re- 
funded or  the  treasurer  restrained  from  collecting. 

Redress  from  erroneous  assessments  of  county  and 
of  city  taxes  is  to  be  had  in  the  circuit  court  of  a 
county  or  corporation  court  oi  a  dity.  ' 

Any  railroad  or  canal  eoB^any,  water  or  heat  Ui^ 
power  oonpaay.  expreas  or  transportation  company, 
aMik  aHaaiheet,  or  car  eaaqpay,  or  aay 


pany,  tel^;rapk  or  tdepboae  company,  er  sleeping  car,  or 
ettar  akaUar  coa^nlss,  aggrieved  1^  tbe  aapcameat  by  the 
state  corporallea  ewnmisslon  may  apply  for  redress  to  the  cir- 
cuit court  of  tke  dty  of  Richmond.  Notice  of  the  application 
Is  te  ke  glfsa  tke  state  eocpoialiOB  cnawnhlon  aad  the  attor- 
aay  ibr  tke  cwassiiiassini  gar  Ike  etiy  ef  irifkiniiaa  dti— fla 
the  assesaNBt. 

* 

2.  Rate— 

The  annual  state  rate  on  real  estate  and  tangible 
personal  property  is  fixed  by  statute  at  20  cents  on 
every  $100  of  assessed  value  for  the  support  of  the 
iteto  govenmicnt,  10  eenta  for  the  support  of  public 
free  adboola,  aad  5  csuta  for  the  payment  of  pensions; 
on  intangible  personal  pvaptxty  the  rate  is  25  cents  for 
the  support  of  the  state  government  and  10  coats  for 
the  support  of  public  free  schodhL 

3.  Collection — 

State,  county,  and  city  taxes  are  collected  by  the 
eooatgr  and  dty  toeaaiiraES. 

Ta»B  an  due  and  payaUe  on  July  1,  and  tha  treas- 
urer attends  in  each  magisterial  district  by  appoint- 
ment to  receive  them.  After  December  1  it  is  his  duty 
to  call  for  taxes  that  remain  unpaid  and  to  collect 
them  by  distress  of  goods  and  chattels  or  garnish- 
ment, adding  thereto  a  penalty  of  5  per  cent ;  he  may 
lent  ool  real  estate  or  may  seQ  limber  or  wood  land 
and  if  there  is  found  no  property  liaUa  to  distress,  he 
is  to  retom  lists  of  delinquent  taxes,  which  are  then 
enforced  bv  sale  of  lands.  The  lien  of  the  state  on 
land  for  taxes  is  paramount  to  that  of  the  counties, 
cities,  and  towns,  and  all  liens  attach  December  15  in 
the  year  in  which  the  taxes  are  assessed. 

Taxes  on  oysters  are  collected  by  the  oyster  inspectors. 

CoAeetkn  dBesn  ate  pM.  far  ttskr  sacvioae  comeHarions 
similar  to  those  allowed  tta  eoaaaisBianHa  at  tke  veveaae  for 
aitfifBtl'^g  taxes. 

&  rou.  Tan. 

ASL  mala  penona,  white  and  colored,  oyer  the  age  of 
fil,  esoqit  those  pensioned  by  the  state  for  military 
services,  pay  a  capitation  tax  of  $1.50,  of  which  $1 
is  for  public  free  school  purposes  and  50  cents  is  paid 
into  the  county  or  city  treasury  in  which  it  was  col- 
lected. The  tax  is  a  lien  upon  real  estate  owned  by 
the  person  assessed,  and  if  the  tax  b  not  paid  before 
oqnration  of  three  years  the  land  may  be  sold. 

C.  THE  INHERITANCE  TAX. 

When  any  estate  within  the  state  of  any  decedent 
passes,  by  will  or  descent,  to  any  other  person  or  for 
any  other  use  than  to  or  for  the  use  of  the  grand- 
father, grandmother,  father,  mother,  husband,  wife, 
brother,  aisterj  or  lineal  deaoendani  of  sneh  decedent, 
tiM  estate  80  passing  is  snbjeet  to  a  tax  of  5  per  cent 
Exonptions  are  all  property  to  be  used  exclusively  for 
state,  county,  municipal,  benevolent,  charitable,  edu- 
cational, and  religious  purposes.  This  tax  is  for  the 
use  of  the  state  and  is  to  be  paid  to  the  auditor  of 


public  accounts  by  the  county  treasurer  who  retains  a 
commission  of  5  per  cent  This  tax  is  due  and  pay- 
abfe  one  jear  after  decedents  death. 

n.  OKMVOEATION  TAXES. 

The  ad  valorem  taxation  of  public  senrloe  oofpocatiOBa  kl 
treated  under  State  revenues,  1,  above. 

Licoise  taxes  imposed  upon  corporations  as  socb  are  treated 
imdnr  Boriaeas  taxes,  Uoenaea,  aad  fees,  B,  following. 

In  addition  to  the  general  property  tax,  railroad  and  canal 
companies  pay  a  state  tiix  of  1  per  cent  per  annum  upon  the 
grass  transportation  receipts  wiOln  tke  state  asecitalaed  ky 
finding  the  average  gross  transportation  receipts  por  mile, 
allowance  being  made  for  any  excess  of  value  of  the  terminal 
facilities  located  in  another  state  over  those  located  in  this 
state.  Water  or  heat,  11^  aad  power  coaipealei  Mag  bori- 
ness  in  this  state,  in  addition  to  the  general  property  tax, 
pay  an  annual  state  franchise  tax  equal  to  one  half  of  1  per 
cent  of  Ikelr  geom  reeslpta  for  tbe  privilege  of  di^  basmeas 
in  the  state 

Each  and  every  sleeping  car,  parlor  car,  and  dining  car  com- 
l>any  operating  a  mileage  and  doing  business  within  this  state 
pays  a  Hoenae  tax  of  fS  for  eadi  and  every  mUe  of  tni^  over 
which  it  operates  its  cars  in  this  state. 

Every  corporation,  Joint-stodE  company,  or  association 
formed  under  laws  of  tfals  state,  eroept  railway,  canal,  lltfit. 
heat,  and  power  companies,  gas  and  water  companies,  Insar- 
ance,  banlviiiR,  and  security  companies,  and  teloplione  compa- 
nies, having  an  authorized  maximum  capital  stock  of  $5,000  or 
less,  shallt  tn  addition  to  tbe  charter  foe,  tax  on  property,  aad 
on  income  or  receipts,  and  license  tax  and  registration  fee  pre- 
scribed by  law,  pay  an  annual  state  franchise  tax  as  follows: 
$25,000  and  under,  $10;  over  $25,000  and  up  to  $50,000,  $20; 
over  $50,000  and  up  to  $100,000,  $40;  over  $100,000  and  up  to 
$300,000,  $60;  over  $300,000  and  up  to  $,'•00,000,  $10<);  over 
$500,000  and  up  to  $1,000,000,  $200;  over  $1,000,000,  $200,  and 
$10  for  eack  fl0OyOOO  la  exeaw  Ikeceol 

Steamship  nwnpsnlfle  aad  car  aad  traaqwrtatlon  companies, 
except  express,  pay  an  annual  license  tax  of  one-half  of  1 
per  cent  on  the  gross  receipts  of  such  company  in  addition  to 
flie  taaeral  fttoperty  aad  ottier  taxsB  to  vrhldi  tksy  are  sakleet 

B.  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

A  large  number  of  lieenae  taxes  are  levied  annually 
for  state  pnrpoaeB. 

Merchants  pay  Honse  taxes  for  tbe  privilege  of  transjicting 
business  in  the  state  to  be  graduated  by  the  amount  of  pur- 
chases  during  the  period  for  whldi  tbe  Uoenae  is  granted,  being 
tbe  next  preceding  12  aioDths,  repotted  under  oath  to  the  com- 
missioner  of  the  revenue:  Purchases  up  to  $1,000,  $5;  over 
$1,000  and  up  to  $2,000,  $10;  over  $2,000  and  up  to  $50,000, 
flO  and  W  oeola  OB  eack  $iaa  ever  9SjOOO:  over  IBIMMn^  fUi 
and  10  cents  on  each  $100  in  excess  of  $50,000. 

Railroad  companies  which  sell  mineral  or  forest  products  not 
from  their  own  mines  or  lands  are  taxed  aa  otker  SMrdianta 

Privilege  and  llesaae  teaes  ea  corpora tloaa  (aanaal)  t  Badi 
and  every  express  company  operating  a  mileage  in  this  state 
shall  pay,  in  addition  to  the  general  profierty  tax,  a  license 
tax  of  |6  for  every  mtte  eo  operated  vHthfai  ttis  elate:  (Ws 
Is  In  lieu  of  all  other  state  taxation,  except  property  tax  and 
registration  fee.  This  tax  is  p;ild  into  state  treasury.)  Tele- 
graph companies  pay  a  license  tax  of  $2  per  mile  of  poles  or 
ceadaHB  earaed  or  operMsd  la  tbm  state;  also  2  per  oeat  ef 
gross  receipts  on  state  biisinoss.  Telephone  companies.  Ucpnse 
tax,  when  the  gross  receipts  from  business  in  the  state  do  not 


TAiXATION  AND  R£¥SNU£  SYSTEMS — ^VIBGUUA. 


ammtm  of  miles  of  jfolm  do  not 
waA  Hfee  Mjotiljr  <^  the  stock  or  other  pmpexty  of 
or  eoatrolled  by  another  tetefdione 
lik  mmpmj  whom  rectipta  exceed  $50,000,  1  per 
reorilits  fram  bustneM  dOM  witMn  tills  slclif 
30th  day  of  June  preceding;  when 
mm  mm  |60,000  or  more  than  400  miles  of 
Iw  Is  <ipsi«twa  or  ft  ■MjOffllT'  «t  tib  stoA  or  otlier  prt^^- 
s  onmed  or  controlled  by  any  other  tel^jplMiM  or  tde- 
company  whose  receipts  exceed  $50,000,  1  per  cent  on 
Mceipts  up  to  $50,000,  and  2  per  cent  on  the  excess  of  re- 
lOOyHMV  and  In  sdditloB  fS  per  nrils  (tf  Warn  of  polfls 
m  conduits  owned  or  operated  by  such  company  in  the  state. 
IjScsI  motBsl  compsnies,  which  do  not  charge  others  for  trans- 
and  mMA  are  ant  oigftaiMd  tor  praAt  and 
dud!  be  exempt  from  this  tax. 
Buildlns  and  loan  association. — Specific  license  tax,  where 
•ipiUl  is  not  over  $25,000,  $75;  $25,000  to  $50,000,  $110; 
mum  t»  HOOuMMt  flflO;  IMKMMIO  to  tlSO^  $186;  $1B0^ 
Is  laOO^OOO,  $225;  $1110,000  to  $350,000,  $265;  $350,000  to 
idOIMWOt  $375;  ill  eoBeav  of  $400,000,  $375  and  an  additional 


pqr  Ike  liccnae  tax  upon  capital  Invested  in  this  state. 

doing  buslnes.s  on  the  purdy  mutual  plan,  con- 
bnainess  to  the  city  or  county  where  organised,  the 
•s  im  tsto  IMd  only  when  tte  prUielpal  ofles  of  tte 
is  located.  Shares  of  stoclc  issued  by  any  building 
loan  aasociaUon  which  has  paid  the  license  tax  are  not 


aeeident,  plate  glass,  steam  boiler,  assessment,  security,  mn- 
iIh^  United  Brethren,  live  stock.  trsTelers'  company,  and  all 
Ohe  eanpameBk  In  additton  to  tlie  unwral  iwoperty  tax,  pay 
m  apedflc  license  tax  of  $200  for  the  pitfUsge  of  doing  business 
in  the  state.  In  addition,  a  tax  of  If  per  cent  upon  the  gross 
anxHmt  of  all  assessmenta,  premiums,  dues,  and  fees  derived 


■re;  marine,  surety,  guaranty,  fidelity,  employer's  liability, 
It,  plate  glass,  tornado,  automatic  qE>rinkl«r, 
boiler,  and  all  like  insorance.  and  a  tax  of 
psileies,  contracts,  or  agreements  for  life,  mu- 
tnal  aid.  mntnal  benefit,  sicic  benefit.  United  Brethren,  health, 
lire  stocl^  and  all  like  insurance.  Fire  Insurance 
whtXty  witUn  tba  state  on  a  i^atnal 
basis,  not  designed  to  accumulate  profits  nor  pay  dividends. 

life  insurance  companies,  whose  entire 
an  of  Its  bnsfnesB  does  not  azesed 
pay  a  tax  of  1  per  cent  npon  the  gross  amount  of 
tbelr  premiums,  etc.  Fire  Insorance  companies  doing  busines.s 
on  the  leeal  reserre  (not  mutual)  plan,  whose  gross  premium 
meelpls  dM  not  esceed  «MM^O0O  dnttac  tte  pMsaliic  year, 
pay  IJ  per  cent  upon  the  gross  amount  of  premiums,  etc.,  col- 
Flre  insurance  companies  chartered  In  the  state  not 
to  neenandate  pnillts  or  pay  dtvldenda,  and  doing 
tfea  pnrdy  nmlail  lian,  doing  business  In  not 
than  Ibnr  counties  in  the  state  or  in  more  than  four  con- 
oonnttea,  inrovided  the  population  does  not  nceed 
IMfcalHaln»  am  mmup^  mm  'tMs'lnz.. 
Oommission  merdiants.  $50;  wbsn  cnmmissions  exceed 
fMIOO.feO;  for  eadifMMM)  in  excess  flCtlUOOO.  $10  extra;  also. 

tbe  wmomat  paid  by  ttfoar  ■wfriMinta  and  stodk 
If  dsidlng  In  tfeoae  Unea. 

foot,  $250 ;  otherwise,  $500 ;  lightning  rod  ped- 
laoO;  lightning  rod  merchants,  $25,  and  $10  addttkmal 

is  trsnictnd,.  olhsr  tiwni 
of  milk,  butter,  eggs, 
oysters,  gaoM^  fmlt.  and  farm  imducts  not  pro 
ly  them,  $00  for  eadi  vdiida  need;  peddlers  of  coal 


and  wood  In  dttea  <a  mora  thai  40^/600  Inhabltantik  $80  Dor 

each  wacM  naad;  peddlers  of  pianos  and  organs,  $10  for  each 
man  engaged  in  selling;  sale  of  patent  rights,  except  by  the 
Ijatentee,  $25.  Agents — laud  agents,  $10  and  one-eighth  of  1 
per  eent  on  vmmt  aC  man;  if  hi  a  tovvn  at  8^  to  S^iOOO 
inhabitants,  $10  additional;  3,000  to  4,000,  $20;  4,000  to  5,000, 
$30;  over  5,000,  $40  additional;  book  agents,  $ia  Auction 
sales  general  auctioneers,  $00  and  tf  tta  ^aea  «C  hni^nmi  la 
in  a  city  of  over  5,000  inhabitants,  $2  addltlOBal  per  IjOOO  In- 
habitants above  that  number;  but  not  to  exceed  $130,  also 
an  additional  sum  of  one-fourth  of  1  per  cent  of  sales  per 
year;  tf  ariilnt  Uqnoia,  wiahalf  ef  1  per  emA  of  tta  amannr 
of  such  sales  in  addition ;  real  estate  auctioneers,  $50 ;  if  in  a 
city  of  5,000  inhabitanto  or  under,  $75;  5,000  to  20,000.  $100; 
Vfar  20^  $125;  tobaeea  aneOottsers,  $25;  in  cities,  $00;  in 
ineocpotatad  towns  where  dnrlBc  the  previous  yaar  5,000,000 
pounds  or  more  of  tobacco  were  sold,  $50;  in  case  the  sales 
amounted  to  less  tlian  IfiOOfiOO  pounds,  $10.  Junk  dealers, 
$80;  enniasalag  for  Jnak  asalar%  $$5;  retaflers  af  tobaceo, 
$8;  eemmon  crier,  $5;  ship  biahir,  $50;  brokers  dealing  in 
optfona  or  f uturee,  $200 ;  stock  braking  $100 ;  in  cities  of  5,000 
to  10^  hdiabltants,  $150,  and  In  dttoa  over  10,000,  $250  for 
each  office.  Private  bankers,  capital  $5,000  or  under,  $50; 
$5,000  to  $10,000,  $100;  $10,000  to  $20,000,  $150;  $20,000  to 
$30,000,  $250;  and  $5  fur  each  $1,000  over  $30,00a  Pawn- 


etc,  and  insurance  brokers,  $100.  Mercantile  agencies,  $250; 
undertalKrs,  $25  (in  towns  and  counties^  $5) ;  barbers  50  cents 
for  esch  diair  In  oxceas  of  one,  and  $1  for  one  hatiitnb  and  00 
centa  fw  ea^  aiditinnal  tdh.  CMaractors,  if  groaa  amoont 
of  all  orders  or  contracts  aggregate  $5,000,  $5;  $5,(X)0  to 
$10,000,  $10;  $10,000  to  $20,000,  $15;  $20,000  to  $50,000,  $20; 
$80^1000  to  IMQ^lBOQ^  |B0;  $UltfiM  to  fUMyOOOi,  flOO;  ov«r 
$150,000,  $150.  Architects,  $25  (If  income  is  less  than  $500, 
$10).  Private  entertainment  hooae,  $5,  and  an  additional  5 
per  cent  of  the  amraal  rental  value  <tf  the  house  and  furniture ; 
mMm  hmwm,  «2Bb  aM  In  addttlon  8  par  eent  of  iiBtol  valna 
between  $100  and  $1,000;  and  5  per  c«it  additional  where 
rental  value  exceeda  $1,000.  Bowling  aaloons,  $25,  and  $10  for 
mA  aBey  Ofver  ana;  tf  at  watertag  linear  4  menOn  ar  taai^ 
$12.50  for  first,  $5  for  each  additional  all^;  billiard  saloons, 
$50,  and  $25  additional  for  each  table  over  one;  if  in  town  of 
less  than  1,000  inhabitants,  $25  for  first  and  $12JS0  for  each 
additlenal  toUa;  and  tf  at  watering  jflmm,  4 
$25  for  first  and  $12.50  for  each  additfOMd; 
$10,  and  $5  for  each  table  ovor  one. 

neatac%  andi  poiwnMUNak  H,  or  by  waal^  flO  <ln 
less  than  djoit  toiahitanta,  $lJiO  for  each  performance,  or  $5  a 
week) ;  for  moving  picture  show  snd  the  like,  where  price  of 
admission  does  not  exceed  10  oents^  $8  per  week  or  $00  for  one 
year;  In  towm  of  leaB  than  2i000  Inhrtifanf^  «l  per  day,  $2 
per  week,  $10  per  year;  shows,  circuses  and  mraageries — in 
towns  of  1,000  inhabitants  or  less,  for  each  performance  cir- 
cos,  $50;  animal  ahow,  $10;  alda  show,  $5;  in  t&mm  af  UM 
to  10,000  inhabitants,  circus,  $200;  animal  Aow,  $30;  rida 
show,  $10;  In  towns  of  10,000  inhabitants  or  more,  circus, 
$400;  animal  show,  $25;  side  show,  $15;  but  when  above  per- 
IMmmm  am  0nm  wMHn  tiw  giwda  af  aa  agiMltaal 
fair,  nolieinse  need  be  paid;  carnivals  or  circuses  giving  per- 
formsneea  outside  tbe  Inclosure  of  an  agricultural  fair,  the 
wedc  before,  during  the  wedc,  or  tttm  weak  aflv  madt  taSr 
shall  pay  the  sum  of  $200  fbr  each  performanee;  merry-go- 
rounds,  $10  for  each  county  or  city  where  operated;  public 
rooms,  $20,  in  towns  of  2,000  or  more  inhabitants;  skating 
nnka,|Bta$Mp««Mftor;  iiiiiiiiiMil  amaaunt  patha  laf 
the  option  of  paying  a  tax  of  $400  for  four  months,  $000  for 
eight  montha.  or  $800  lor  one  year,  in  lien  of  the  focap^ 
taxes  on 


Attorneys  at  law— Ueenaedleaa  than  tt»  yearn,  $18;  ttoensed  I 

over  five  years,  $25  (provided  that  no  attom«y  whose  receipts 
are  less  than  $500  per  annum  need  pay  over  $15).  Physicians, 
surgeons,  and  dentists— licensed  for  less  than  five  years,  $10; 
lloenaed  over  five  yean,  flB;  In  dMaa  over  8,000  inhabitants, 
$25  (provided  that  when  receipts  are  less  than  $500  per  an- 
num license  tax  is  $10).  Veterinary  surgeons,  $10.  Vendors 
of  medicines,  etc.,  $26.  Dagnerrean  and  photograph  artfrts 
ana  tbdr  agenta,  in  a  county  or  in  towns  of  less  than  2.000 
inhabitants,  $10;  cities  2,000  to  10,000,  $30;  10,000  to  20,000, 
$40;  over  20,000,  $50;  for  each  additional  county  or  city, 
otiier  than  Uie  regular  plaee  of  bnalnesa,  $6.  StalUona  and 
Jackasses  for  letting  to  mares,  $10;  bulls,  $2.50.  Agents  for 
renting  houses  in  cities  of  over  $5,000,  $30 ;  in  towns  less  than 
5,000  Inhabitants,  or  in  any  one  county,  $10;  labor  agents, 
fill.  LaunflfHs.  olbar  tiban  hand  in  cities,  $25;  in  counties 
and  towns,  $5 ;  hand  laundries,  cities,  $10 ;  towns,  $2.50.  Stor- 
age and  impoundhig  bouse,  $25;  city  of  5,000  inhabitants  or 
over,  $00;  yards  and  iragon  yarda,  fM  (only  ta  eaaea  where 
compensation  of  owner  is  more  than  $50  per  year).  Livery 
stables.  In  towns  of  less  than  2,000  inhabitants,  $15,  and  50 
cents  for  each  stall  in  excess  of  25;  cities  over  2,000  Inhabit- 
ant%  $28,  and  80  centa  far  evecy  stall  tbnein;  at  watering 
placaa,  one-half  of  above  amounts;  hack  drivers,  $10;  In 
towns  of  not  more  than  1,000  inhabitants,  $2.50;  boarding  and 
feed  stables,  $5  in  towna  of  leaa  than  2^000  inhaMtoato;  P» 
ta  citiea  of  over  2,000;  baggage  wagon  in  citiea  ei  over  2,000 
inhabitants,  for  each  one-hotaa  eenveyance^  |2J0;  for  each 
two-horse  conveyance,  $5. 

Bawing  nadrine  agmta^  $200  for  manufacturers  and  $5  for 
each  representative  more  than  one  Agents  for  the  sale  of 
manufactured  implements  or  machines  by  retail,  otlier  than 
sewing  machines,  one  county  or  city,  $15;  in  eadi  additional 
eamtty  or  elty,  $10;  peraons  paying  a  tax  of  not  teas  than  $30 
to  the  state  on  capital  employed  in  the  manufacture  of  the 
implements  mentioned  are  exempt;  peddlers  of  manufactured 
implements  and  machines,  other  than  sewing  machfatea,  $200, 
and  $100  nMiaa  for  each  additional  county ;  peddlers  of  cook 
stoves,  ranges,  and  clocka,  |B00^  and  $300  nii«e  for  each  ad- 
ditional county  or  city. 

Slot  madtlnes  (In  which  the  dement  of  chance  doea  not 
enter),  $10;  for  sale  of  agricultural  products  or  cigars,  $3;  this 
tax  does  not  apply  to  slot  machines  used  at  the  place  of 
business  of  any  merchant  who  has  paid  his  r^nlar  license,  to 
pay  tal^heaM.  nor  to  slot  «'»'*~»«  need  for  the  purpose  of 
selling  sanitary  drinking  cups;  dealers  In  pistols,  dirks,  or 
bowie  Imivea,  $20;  gypsies  who  receive  rewards  for  fortune 
idling,  $200  for  eadi  county  wbldi  they  enter. 

liqwHT  Hw>wi^ — To  an  organized  social  club  having  30 
members  or  more,  $2  per  member,  but  in  no  case  to  exceed  tbe 
letail  liquor  license.  Druggists  pay  a  retail  license  to  adl 
ntaon^  iiamr  ttat  no  Heeaae  ahall  ha  nvdred  for  liquor  used 
ta  compounding  medicines.  Wholesale,  all  kinds.  $1,250; 
malt  liquor,  wholesale  only,  $500;  malt  liquor,  bar  Ucense,  $250; 
letail.  anient  spirits,  $550;  retail,  watodag  piaee^  $100;  retell 
and  shippers'  license,  $1,000;  sample  liquor  merchant  and  each 
agent,  $500;  manufacture,  mashing,  and  distilling  less  than 
10  bushels  per  day,  $60;  10  to  20  bushels,  $150;  20  to  80 
b«diaiB»  1808;  80  to  48  haahrta,  $iOO;  48  to  78  budids.  $500; 
75  to  100  bushels.  $700;  100  to  150  bushels,  $900;  150  to  200 
bushels,  $1,000  ;  200  to  250  bushels,  $1,200  ;  250  to  300  bushels, 
$1,400;  and  for  each  100  bnshds  in  exeew  of  800  at  the  mteaf 
1000  fbr  each  100  bushels  so  mashed  per  day.  Manufacture  of 
alcoholic  liquors  by  direct  feruientiition  and  distillation  from 
pomace  or  from  cider  or  fruits,  where  the  distillery  is  run 
laaa  Hmui  ttxaa  aMaihm  928;  ttam  to  dx  tamOm,  $80;  mwe 
Ihaa  m  nmM^  mt  ■aaiiliilailil  wmm  SiM  pm. 


IE  SYSTEMS— VIRGINIA.  249 

HannfBctnren  of  dder  with  addition  of  preaerfatifta,  fttO; 

retail  cider,  other  than  pure  juice  of  the  apple.  $100  (if  con- 
taining alcohol,  spirits,  wine^  etc.,  the  same  licenses  apply  as 
tor  ardent  spirits) ;  rectifier  of  spirits,  $75a 

flailing  soft  drinka  fh»n  soda  fooatain,  towns  and  dtlea  of 
less  than  2,000  inliabltauts,  $2.50  for  each  fountain;  towns  and 
cities  of  over  2,000,  $5  for  each  fountain :  manufacturers  of  soft 
ddafca  at  a  ptoee  other  ttaa  a  aoda  foaatein.  fUL 

Dealers  in  motor  vehicles,  $50;  automobile  license,  20  horse- 
power or  less,  .$o;  20  to  45  horsepower,  $10;  over  45  horse- 
power, $20;  motorcycle,  $2.  Chauffeur's  license,  $2.50;  garage. 
In  towna  of  leaa  than  2j000  lahahiteate,  $18,  and  00  cents  for 
the  storage  capacity  of  each  vehicle  over  five;  In  towns  of  2,000 
or  more  inhabitants,  $25,  and  50  cents  for  the  storage  caiiacity 
of  ea<A  veidde  over  live;  in  dtlea^  $100,  and  $1  for  the  atiwage 
capacity  of  each  vehicle  over  five 

Buying  oysters  for  marketing,  in  barrels — less  than  100  bar- 
rds,  $2;  100  to  250  barrels,  $4;  250  to  500  barrela,  $5;  500 
bands  aad  ofvar,  $7.  Vsr  ahnrtring  or  pacfttag  oyatera— leaa 
than  1,000  gallons,  $1.50;  1,000  to  10.000  gallons,  $5;  10,000  to 
25,000  gallons,  $10;  25.000  to  50,000  gaUons,  $20;  50.000  to 
100,000  gallons,  $30;  100,000  to  200,000  galIonl^  $80;  ever 
200,000,  $100.  Oyster  tongers  pay  $2,  but  if  using  patent  tongs, 
for  each  pair,  $5.  Oyster  dredges,  in  certain  waters,  for  boats 
30  feet  long  and  under,  $5;  over  30  feet  long  and  under  5 
tma,  $7;  tor  arery  fraaa  ton  aaWatod  at  88  hadida  ea> 
pacity.  $2. 

Hunter's  license,  nonresidents,  $10. 

License  to  catch  crabs,  ordinary  boat,  $2;  sailboat,  $5; 
power  boat,  |8B;  picking  or  emtiBK  bonae,  flO;  eaiudng  or 

packing  house,  $25;  for  each  boat  used  in  buying  crabs  or  for 
each  person  or  firm  engaged  in  marketing  hard  crabs  by  bar- 
rd  «r  etate^  fS. 

Ucense  to  fish.— Elach  sail  vessel  with  purse  net  ot  not 
more  than  400  meshes  deep,  $5:  more  than  400  meshes  deep, 
$25;  each  steam  vessel  with  purse  net,  $100;  each  pound  net, 
$8;  other  amall  nda^  «1;  haal  aatea^  |8;  Mfl  hani  adae;  $80; 
haul  seine  operated  by  steam  power.  $50:  sturgeon  gill  net,  $3; 
sturgeon  haul  seine,  $25 ;  nonresident  catching  bluish  by  hand 
line,  for  marlcet  or  profit,  $2. 

License  for  buying,  marketing,  or  shipping  scallops  or 
clams,  less  than  20.000  scallops  or  clams.  $2 ;  20.000  to  MyOOQ^ 
$5;  50,000  to  1<K>,000,  $10;  over  100,000,  $20. 

Domeatle  eorponrtietta,  oteer  than  paMie  amiiuj  eorpMn> 
tions,  pay  fees  for  granting  or  extending  charter  where  the 
authorized  capital  stock  is  $50,000  or  under,  $10;  $50,000  to 
$3,000,000,  20  cento  for  each  $1,000  tiiereof ;  $3,000,000  dr  ovar, 
$0001  Mntnal  organisations  with  no  eapHal  atoCk  bat  nal 
strictly  Ijenevolent  institutions,  $25. 

Domestic  public  service  corporations,  fees  graduated  aocotdc 
ing  to  capital  stock,  tnm  $18  en  a  capital  atodc  ef  $8«,000  or 
less,  to  $5,000  on  a  capital  stock  of  over  $90,000,000. 

Foreign  corporations,  fees  for  certificate  of  authority  to  do 
business,  graduated  according  to  capital  stock,  from  $30  on 
9mm,  or  less,  to  $5^  oa  over  $Q0y088j$eO.  Voadga  cor^ 
porations  without  capital  stock,  $50. 

Fees  for  lustration:  Every  domestic  (other  than  purely 
charitable)  and  every  fiMdgn  cerporathm  doll«  bnateeaa  to 
this  state  shall  pay  an  annual  registration  fee,  graduated  ac- 
cording to  capital  atock,  fran  $5  on  $15,000  or  leaa,  to  $25  on 
ovw  $300,000. 

Bnodnatton  of  baaka:  A  fte  for  enandnatton,  gcaAMlied 

according  to  the  capital,  surplus,  and  undivided  profits,  rang- 
ing from  $35  on  $100,000  or  less,  to  $155  on  over  $500,000. 

Inspection  of  stock  and  poultry  food.  $20  annnally.  Cer- 
tificate of  examination:  Doctor,  $25;  doitiat,  $2.  Bei^atra- 
tkn  fw:  Doctor;  $1;  pharroadaT,  or  aaaiatant.  $8  aad  aa  aap 


TAXATION  AND  REVENUl  SySTEli&-VI»GINIA. 


MB  or  gnnt  of  administration,  wbere 
flW  'tawfitfi^.  i§  In  f%f  flails  of' 


nlKtliig  to  real 

and  persooal  property  nemriM  ivlwre  tbe  comMatatkn 
la  not  more  than  $300,  SO  cents;  consideration  or  valae  of 
pvoiMitr  laOO  to  $1,000.  |1;  over  $1,000.  per  $100,  10  cents 


m  the  amount  of  the  obligation  secured; 
toA  those  of  other  Internal  improTflment 

of  me  IhM^  property,  and  works  of  audi  com- 
ers to  the  whole  property  conveyed 
purtition  and  deeds  of  release,  50  cents, 
or  ■igiwiiimiia  tulaiftig  t»  lh»       «C  nOiag 
or  equipment  of  a  railroad  corporation,  10  cents  on  every 
'$Mn  or  fractkm  th^eof  of  the  amount  contracted  for.  But 
li  flMt  «ff  a  saltad  lytac  onlj  partly  IB  fte  ««ti^  the  tax  is 
m  that  propottloo  of  the  amount  contracted  fur  aa  th*  Vlr- 
mileage  bears  to  the  total  mileage  of  the  corporation, 
any  original  suit,  except  a  suit  in  chancery,  in  a  cir- 


does  not  exceed  $000.  there  is  a  tax  of 
dHnand  for  damayps  oceeds  $600,  the  addl- 
>  $m  la  10  emtM. 

appeal,  writ  <tf  error,  or  snperaedMa  la  a  dvenlt 

there  shall  be  a  tax  of  $3;  in  the  supreme  court  of 
appeala  the  tax  is  $6 ;  and  tlie  nonpayment  of  these  taxes  for 


chancery  suit  orlgtBaUac  ^  ^ 
the  tax  is  $LSOl 

vilt  ot  MOduMH  the  tax  la  |& 
«f  Owae  taxes  to  a  e«Hidltloii  praoedent  to  the 

of  any  writ  or  dodiet,  recording  deeds  or  wills,  or  to 
paatlaf  letters  of  administration.  The  derka  rec^Te  a  com- 

On  the  seal  of  the  state  a  tax  of  $2  is  charged;  on  seals  of 
CMirta  and  notaries,  fL  Collected  by  sale  of  adhealTe  stamps 
>ig»lih  «■■■<!'  aai  «ity  tnanrm  aad  comity  dsAa  who 


in  «na»  of  mfiOOi, 
due  within  the  year  preceding  the  1st  of  February,  are  to  be 
ascertained  by  the  oommiaaianer  of  the  revenue.  "  Income  " 
'liflwiM  affl  tmOM,  aehutteek  Inlmat  upon  notaa.  atodca,  b<mds, 
or  other  evidenoeB  of  debt,  ot  the  United  States  or  aqy  oOm 
state,  corporation,  firm,  or  individual,  less  the  interest  due 
and  paid  by  the  owner  during  the  year;  tiie  amount  of  all 

Mve  ttoA  and  meat  of  all  kinds,  less  the  value  thereof  at  the 
Hae  of  aseessmoit  of  same;  the  amouirt  of  sales  of  wood,  but- 
tov  Pliiimiv  hay,  totaeeo,  grain,  or  othw  v^etables  and  agrl- 
caltnral  piodaetloas  groim  or  pwdacedl  hy  Mid  iMMi  ;  all 
gains  and  profits  derived  from  any  source  whatever. 
'Deductions"  from  income,  in  addition  to  the  sum  of 
■re:  AH  Imraies  matatoed  dnrlag  the  year;  all 
paid  for  labor,  fences,  taxea,  and  raita;  all 
an  dover  or  other  seed  purchased  and  used  by  any  person 
cnltlTates  land;  and  provided  further,  that  only  one  de- 
af mm  to  to  ha  iHida  inm  m»  anr«tta  lag—  «f 
fkmlly.  except  that  guardians  may  make  a  separate  deduc- 
Hon  (tf  12,000  In  favor  of  each  ward  out  of  the  income  coming 


i«i  lor  maty  M  for 


llto  tax  to  at  the  rata  «t  1  far  «at  aai  to 


A.  GKNBBAI* 


Tlia  property  indnded  and 
cqualiaikiii  are^  In  fOMni^  tfw  I 
state  purpoees. 

When  bonds  are  issued  for  the  purpose  of  building 
or  improving  roads  or  bridges  the  county  is  empow- 
ered to  exempt  the  bonds  from  local  taxation.  When 
80  axampted  ftom  local  tazatkn  tlie  bonds  are  aaaeas- 
able  tot  #^'«tif^tti  by  tiia  alula. 

2.  Rats  

The  rate  is  fixed  by  the  board  of  sopvfiaafs;  bat 

for  roads  it  is  not  to  exceed  40  OMiti  imnn  evwy  $100^ 
nor  for  schools,  40  cents. 

The  board  of  supervisors  may  also  levy  a  district 
tax  of  not  to  exceed  40  cents  on  the  $100  for  roads,  and 
Hie  nsM  for  sdMMls. 

Counties  may  secne  ilale  aid  to  the  estnt  of  one- 
half  the  cost  of  highways  to  be  bud  out  uadar  Hie 
supervision  of  the  state  highway  commissioner. 

Counties  may  levy  up  to  a  rate  of  90  cents  on  prop- 
erty in  any  magisterial  district  to  provide  a  sinking 
fund  for  the  payment  of  maturing  county  bonds  issued 
for  road  ImprofeBient  In  tiiat  dialriet  ' 

3.  CoaeeHm 

In      same  intiimtr  'aa  for  stale  tana. 

« 

B.  POLL  TAXB8. 

The  general  snsembly  may  authorise  the  board  of 

supervisors  of  any  county  to  levy  a  capitation  tax 
not  to  exceed  $1  on  all  male  persons  over  21  years  of 
age.  Fifty  cents  of  the  state  p<dl  tax  is  paid  into  the 
county  treasury  where  collected. 


c»%a]n»a 

AHD  WWITin— 


Ann 


There  are  no  wadk  taxes  or  licenses  for  county 
purpoees  eioept  that  dogs  are  taxed  at  50  ante  for 
one  male  or  qiayed  fnuila  and  $1  for  aa  onapajed 

female.  This  tax  is  kept  in  a  fund  from  idiich  ownen 

whose  sheep  have  been  killed  by  dogs  are  remunerated, 
but  any  excess  not  needed  for  the  above  use  may  be 
applied  to  any  other  use.  This  tax  is  included  on  the 
personal  property  tax  bill  of  the  owner. 

r.  ma  mooaca  vaz. 


The  oonatisB  do  not  ahaia  ia  the 


HuNiczPAi.  BavKtroBB. 


1.  Bom — 

The  property  included  and  the  assessment  art  ilia 
same  far  municipal  as  for  state  taxation. 


TAXATION  AND  REVENUE  SYSTEMS— WASHINGTON. 


861 


The  ooondl  lenes  so  much  as  is,  in  its  opinion, 
aaeeMaiy  to  meet  aU  suBM  cfaaiigeaMie  to  the  town  or 

city. 

3.  Collection — 

Same  as  for  state  taxes. 

a.  ra&  Tans. 

One-third  of  the  state  poll  tax  is  paid  into  the  city 
treasury,  when  collected  Hierrin;  the  general  aoBemMy 
may  aaHuxiae  tiie  city  oooneil  to  levy  an  additional 
capitation  taa  of  not  to  exceed  $1,  whidi  can  be  ap- 
plied t»  any  aae,  aa  Hi^  shaU  detemiae. 

€,  D,  E,  AMD  F.  THE  INHEBITANGB  TAX,  OOBPOBAXiON 
TAZBB,  BUaurBM  TAZaB,  IJCBH8B8  AND  imBS,  AND  THE 

nraraaxsAX. 

Municipalities  do  not  share  in  these  taxes. 
ScBOQi*  Savaauak 

The  schools  are  administered  according  to  school  dia- 
trictB»  wfaidi  are  subdivisions  of  the  dtics  and  oounlieB. 

8$&ie  adM  fuiidt^Tbe  state  funds  applicable  to 
public  free  school  purposes  are  appwtioned  to  the 
oonnties  and  cities  of  the  state  separately.  These  funds 
embrace  the  annual  interest  on  the  literary  fund,  con- 
sisting of  the  proceeds  of  the  sale  of  public  lands 
donated  by  Congress,  escheated  property,  fines,  etc; 
lliat  porticm  of  the  capitation  tax  provided  for  in  the 
ooaatltation  to  be  paid  into  the  state  treasury  and  not 
retanaUe  to  Ha  oonnties;  and  a  tax  on  pnoperty  of 


not  more  than  BO  cents  on  $100.  These  fonda  are  ap- 
plied eixdusively  to  the  aai&itenanoe  of  primary  and 

grammar  schools. 

County  school  levy. — The  board  of  supervisors  levies 
upon  property  in  the  county  for  county  school  pur- 
poses a  tax  of  not  less  than  10  nor  more  than  40  centi 
on$100L 

DUtriet  tekoot  l&vjf^Th/e  board  of  supervisoiB  of 
the  county  levies  a  tax  for  district  school  purposes  not 
to  exceed  40  cents  on  $100  of  assessed  value  therein. 

County  and  district  levy  may  be  increased,  on  vote 
of  electors,  to  50  cents.  The  district  revenues  are  aug- 
mented by  such  dog  tax  as  may  be  applied  to  school 
purposes  by  the  board  of  supervisors,  or  donatifina  or 
the  income  arising  therefrom  or  any  otho:  funds  that 
may  be  set  apart  for  district  school  purposes.  School 
districts  may  issue  bonds  for  building  construction, 
which  bonds  shall  not  exceed  17  per  cent  of  the  as- 
sessed value  of  the  property  in  the  district  and  shall  be 
a  lien  on  the  school  buildings  to  be  erected.  The  in- 
terest on  the  bonds  are  to  be  paid  out  of  likB  taa  levies 
of  the  diatricta,  and  a  certain  sum  shall  be  aet  aside 
annuaUy  as  a  sinlring  fund  to  be  established  for  tiie 
purpose  of  meeting  the  principal  when  it  matures. 

County  school  boards  if  in  possession  of  funds  de- 
rived by  gifts  or  devise  may  loan  sums  under  $1,000 
to  school  districts,  apportioned  according  to  sdiool 
popidation,  for  the  oonstruetlon  of  sdiool  boildiny. 

Mume^  feMet^The  «oio»il  mtj  laiaa,  fay  pao^ 
erty  and  capitation  taxes,  idiidi  are  not  to  exceed 
60  cents  on  the  $100  nor  $1  per  poll,  moneys  for  the 
support  of  public  schools  within  the  municipality. 


WASHINGTON.^ 


Washington  dq^ds  almost  entirely  upon  the  gen- 
eral property  tax  for  state,  county,  and  municipal 
revenues.  There  are,  however,  municipal  poll  taxes, 
for  streets  and  roads,  and  an  inheritance  tax  on  both 
lineal  and  collateral  transfers.  No  special  corporation 
taxes  are  levied,  except  a  saiali  one  on  feaaritiwa  and 


oommnacuJxasfM*  tbovisions. 
jtmncut  vn. 

Sec.  1.  All  property  lu  tho  state,  not  exempt  under  the 
laws  of  the  United  States,  or  under  this  constitution,  shall  he 
taxed  in  proportion  to  ito  valoe^  to  be  aaoertalned  as  pro- 
vMed  by  law.  The  legislature  aball  provide  by  law  for  an 
aaBoal  tax  aaaetoBt,  wltb  other  aMuees  of  mnuan,  to  defray 

'This  coovOattaa  to  dtcivSA  aatfliy  tnm  m  foitowiaf 
•onrcea: 

Ptaec^  Ood^  a  compilation  of  all  the  laws  in  force  in  the 
state  of  Washington,  including  the  regular  and  extraordinary 
session  of  1001 ;  compiled  by  Frank  Plfleee:  aeattte,  'Weali.,18Q8. 

The  session  Laws  to  1913. 

R^ington  and  Ballinger,  Annotated  Codes  and  Pierce's 
Washington  Code,  Annotated,  1912. 
Ststotes  of  WaslUngton.  ISia 


the  estimated  ordinary  exjienses  of  the  state  for  each  fiscal 
year.  And  for  the  purpose  of  paying  the  state  d^t,  if  tiiere  be 
any,  tba  legislature  AaO  provide  for  levying  a  tax  auraally 
sofBcient  to  pay  the  annual  interest  and  principal  of  such  debt 
within  ao  years  fnnn  the  final  passage  of  the  law  creating  the 
debt 

8mB.  2.  ki^sletnfe  Aall  provide  by  law  a  uniform  and 
equal  rate  of  aSMSnnent  and  taxation  on  all  property  in  the 
state,  accotdlag  to  its  value  in  money,  and  shall  prescribe 
such  regulations  by  genenl  law  as  ahaU  seeue  a  Mat  Tsles^ 

tion  for  taxation  of  all  pnq^ecty*  "o  that  every  person  and  cor- 
poration shall  pay  a  tax  in  proportion  to  the  value  of  his, 
her,  or  its  property :  Provided,  That  a  deducti<ni  of  debts  from 
credits  may  be  aathorfaed:  ProvUei^  fmrtlter,  Tbat  the  prop- 
erty of  the  United  States,  and  of  the  state,  counties,  school 
districts,  and  other  municipal  corporations,  and  such  other 
property  as  the  legidatore  may  by  general  laws  iMPorlde,  shall 
be  exempt  fimn  taxstloii:  And  provided,  further.  That  the 
legislature  shall  have  jwwer,  by  appropriate  legislation,  to 
exempt  personal  property  to  the  amount  of  $300  for  each 
head  of  a  ftmrily  iiabte  to  iiawniiim  iif  and  taxation  under  the 
provisions  of  the  laws  of  this  State  of  wbkb  tbm  ftidlvldaal  Is 
the  actual  and  bona  fide  owner. 

Sec.  3.  The  legislature  shall  provide  by  general  law  for 
the  asseaaaa  and  levying  of  taxes  <m  all  corporation  property 
as  near  as  may  be  by  the  same  methods  as  are  provided  ft» 
the  f|iwf«Mdng  and  levying  of  taxes  on  individual  proporty. 


TAXATION  AND  EEVENUE  SYSTEMS— WASHINGTON. 


Sec.  4.  Tlw  piiM»':"lft'  Itx:  «Miionitioiw  and  eoapmte  piop- 
mtr  sliaU  not  be  snrrendered  or  suspended  by  «nj  contraet 
to  whicb  the  state  shall  be  a  party. 
&  No  tax  dMiIl  Iw  ImttA  mmgit  tu  pmnauie*  of  1^; 
law  Imposing  a  tax  shall  state  distliie%  Hm  «ili|ael 
to  whicb  only  it  aball  be  applied. 
iL  AH  taxes  leffioA  and  ooBacted  for  state  purpoaea 
Ml  be  paid  la  noMr  only  into  tka  alate  tnaaoiy. 

I.  An  accurate  statement  of  the  receipts  and  expendl- 
ef  tile  public  moneys  shall  be  published  anm^^^Hy  in 


Sac.  8.  Whenever  tlie  tacpmam  of  any  fiscal  year  diall 
exceed  tlie  income^  the  legliriatoie  may  provide  for  levying  a 
tla  enraiaK  fiscal  year,  snillcieQt,  with  other  sources 
to  pay      Msiency.  aa  well  as  tlw  eattaatoi  ex- 
the  enaidnc  iacal  year. 
A.  The  tegMaive  may  vest  the  corporate  authoritiea 
mm  am  ^matm  ulti  pviNr  to  aulm  local  im- 
by  special  assmilili^  ar  tf  fecial  taxation  of 
benefited.   For  all  corpwate  purposes,  all  municipal 
itiona  may  be  vested  with  authority  to  assess  and 
taxM  ifeall     vnilliffBi  in  vovset  to 

W  ma  BOBQf  Wijr« 


9.  No  county,  nor  the  inhabitants  thereof,  nor  the  prop- 
tberein,  shall  be  released  or  discharged  from  its  or  their 
taxsB  to  ftt  tstlsi  inr  stote  purposes, 
shall  commntoHosi  Unt  smIi  moB  ba  aalliwliiiil  in  any 
whatever. 

I  ]&  Tkn  legislatnia  itell  liave  no  power  to  impose  taxes 
eenaties,  dtles,  to*nn8»  or  attir  aranielpai  eotpoiatlans, 

the  inhabitants  or  property  ♦hereof,  f«r  eooDty,  city, 
or  otber  municipal  purposes,  but  may  by  fOMnl  lawa 


ABTICLE  II. 


■CL  28.  This  section  prohibits  the  legislature  from  enacting 
special  or  private  laws  for  assessment  or  collection  of 


XXVL 


\ 


This  article  providea  tliat  iMlii  iila«|lllK  to  citizens  of  the 
United  States  resfdlng  without  the  limits  of  the  state  shall 
ba  taxed  at  a  late  than  the  lands  belonging  to 

and  that  Inttaaa'  mniag  ^MMs  In 


The  oiioeis 


ofnccm. 
most  directly  concenad  wWi 


(1)  The  townddp  assessor,  tiected  for  one  year. 

(2)  Ite  eonnty  aaaessor,  tiectad  for  two  yean. 

(S)  The  county  tfsawrer,  daeted  Hot  two  y«ai%  who  la 
alas  Wte  collector  of  aH  taxes^  vtethsr  Isfflsd  lor  alatih  oowrtjr, 
scfeool  or  any  other  pocposea 

14)  Tim  county  aodilor.  daded  for  two  years. 

(5)  Connty  board  of  equalization,  composed  of  tlie  tbias 
county  conmBissi<H>ers  (elected  biomiaUy  ),  the  eonnty 


oC  ^Ihn  iitttit 


{€}  Mnto  Iwaid  of  eqnallutloa, 
auditor,  the  commissioner  of  public 
of  the  state  tax  commiasicm. 


(7)  Stato  boaid  of  tsz 

members  appointed  by  the  governor  for  a  term  of  four  years, 
exercises  general  sapervlaion  over  all  taxation  and  assesses 
the  opMUtmc  pnmrtj  of  nflnnas  and  teicctapb  companiea, 
car  wwnpanieB,  and  cxproas  eoaapanlas;  alaa  takes  duuss  sT 

and  superintends  the  enforcement  of  the  inheritance  tax 
laws,  and  the  collection  of  the  taxes  provided  for  therein. 


A.  ODIERAIi  PBOFBitTY  TAXES. 

1.  Bmt— 

m.  Fitf  fr»p«r§!f  mehti0d  md  mmmft>  AH  prop- 
erty now  ezisdng  or  thai  kontAid  or  teoi^^  iolo  tlw 

state  is  mbjoel  to 
empted. 

(1)  Realty,  for  the  purposes  of  taxation,  includes  the  land 
and  all  structures  and  flxtares  thereon  and  rights  and  privi- 
legas  appertaining  ttetain,  qfoarriss,  and  fossUs  In  and 
under  the  land.  The  operating  property,  except  rolling  sUxk 
and  othar  movable  propaity*  hnkmglni  ta  — "rrtvfl  cm^mifHt 
except  street  railroads. 

(2)  Pmoaaltir.  lha  pnpaaa  af  taxatiai,  teMsa  an 
goods,  chattels,  stocks  or  estates;  all  improvements  upon  lands 
the  fee  of  which  is  still  vested  in  tba  state  or  tbe  United 
StatMk  or  in  any  railroad  company. 

Leases  of  reel  property  and  leaaehold  Intstasts  fhSNte  fbr 
a  term  less  than  the  life  of  the  holder  shall  be  held  to  be 
personal  property.   The  rolling  stocic  and  movable  property  of 

railroads  and  an  Ika  apofatlnr  property  of  alraet  ndtnteda  Is 

assessed  and  taxed  as  personal  property. 

Standing  timber  owned  separately  from  the  ownership  of 
tba  land  sluUI  be  Md  to  be  pownal  property ;  also  fish  trap» 
pound  net,  raef  asl,  ast  nal,  and  dng  seine  flsUnir  locattoaai 

Mortgages,  notes,  accounts,  moneys,  certificates  of  deposit, 
tax  certificates,  Judgmental  stat^  county,  municipal,  and  school 
^Hotflet  IwnAi  and  wanaals  are  not  eoasMsrod  as  property 
subject  to  taxation,  and  wm  jldactton  li  iftiwdfl  tm  acesMt  Of 
an  indebtedness  owed. 

Gas  and  water  mains  laid  in  roads,  streets,  and  alleys  shall 
be  Md  to  ba  iigpiaMil  piaperly. 

Ships  registered  In  any  United  States  custombsMS  Jm  tfea 
state  and  used  exdusivtiy  in  trade  with  other  states  and 
countries  are  not  deemed  property  within  the  state  nor  sub- 
ject to  taxation. 

(3)  Exemptions,  in  addition  to  public  property,  are:  Ceme- 
teries; churches  whose  seats  are  free  and  the  grounds  thereof 
aaed  SBdatfvdy  for  tibmrA  imiiiusss  not  exessdbig  120  by  200 
feet;  property  of  Young  Men's  Christian  Associations;  ftee 
public  libraries:  parsonages  on  church  grounds;  schools  and 
coneges  wHli  lesl  estate  not  over  10  acres,  supported  in  whole 
or  in  part  by  gifts,  endowmnte  or  cfearlty,  the  Ineoma  of 
which  Is  devoted  to  the  purposes  of  such  Institution,  and 
which  are  open  to  all  persons  upon  equal  terms;  personal 
propsfty  of  leade  of  tenOisa  «p  to  $900;  fire  engines,  Im- 
plements, and  buildings  of  fire  companies;  fruit  trees  not 
nursery  stock  and  not  forest  trees  artificially  grown;  all  ships, 
vessds,  and  boata  in  actual  construction  and  material  actually 
ast  apart  for  tba  euMsti action  af  saato;  oqtaafss^  orpbaa 
asylums.  Institutions  for  the  reformation  of  fallen  women, 
homes  for  the  aged  and  infirm,  and  bo^tala  fw  tba  earn  ct 
tlfa  sk^ 

h,  AMeitmeni, — ^In  general,  there  is  but  one  ogm- 
idete  aasesinMiit  roll  far  state,  eonnty,  aad  wmmmi^ff} 

taxes,  the  county  being  the  unit,  and  tlw  MMMnoit  if 


TAXATION  AND  REVENUE  SYSTEMS— WASHINGTON. 


m 


Real  property  is  assessed  biennially  in  the  even-num- 
bered years,  the  list  and  valuation  being  made  by  the 
assessor,  but  corrections  are  made  annually.  Per- 
sonalty is  assessed  annually  on  the  basis  of  a  detailed 
list  rnkde  by  the  tas^yer  under  oath.  Hie  assessor, 
hoiwev«r,  fim  the  ^  tree  and  **  Takie,  wiikli  is  that 
which  the  property  would  bring  at  private  sale.  The 
penalty  for  failure  to  imoA  » iUifc  er  loT  •  iifae  list 
is$10to$2,00& 

The  connty  assessors  meet  annually  with  the  state  board  of 
tex  commistdoners  to  confer  upon  means  of  Improving  the 
method  of  asseatdng  properly. 

Public  lands  not  bring  devoted  to  the  public  use,  benefited  by 
local  Improvemrats,  may  ba  asBMnsd  and  tassd  thsrsfiar,  the 
same  as  other  property. 

The  reel  and  personal  property  of  corporations  are  by  the 
constitution  to  be  assessed  as  that  of  Individuals. 

The  assessment  of  the  operating  property  of  all  railroad 
companies  is  made  by  the  stete  board  of  tax  commissioners  on 
tlie  baais  of  mrom  statemente  fumlriied  br  tbe  <rfBoera  of  tlie 
railroad  companies  and  its  own  Investigations.  On  the  com- 
pletion of  the  equalisation  of  railroad  property  by  the  stete 
board  of  e^islliattOB  tlia  tsz  copunlsstoners  apportion  the 
value  of  s^jch  property  to  the  counties  in  such  proportion  as 
the  length  of  the  line  in  cadi  county  bears  to  the  entire  length 
of  line  within  the  stete. 

Tke  pvoperty  of  tsleBnipii  conpanlss  wltUa  Ike  state  is 
assessed  by  the  state  board  of  tax  commissioners  and  Is 
asecasod  and  taxed  as  personal  property  at  the  capital  of  the 
State.  On  tte  eoniileCion  of  the  eqnallaatlon  by  tbm  state 
board  of  equalisation  the  tex  commissioners  apportion  tbe 
value  of  the  properties  of  such  telegraph  companies  to  the 
counties  through  wliich  the  lines  thereof  extend  in  the  pro- 
pertlcn  iriiddi  tiw  lengtli  of  the  line  la  eadi  county  bears  to 
the  entire  length  of  line  within  the  state  computed  on  a  wire 
mileage  basis.  Tbe  county  auditor  in  like  manner  distributes 
tile  value  so  certified  by  the  stete  tax  commtssloners  to  the 
several  dtiea,  towns,  road  dtstrietl,  and  other  taxing  districte 
in  his  county  entitled  to  a  proportionate  value  thereof. 

Telephone  companies  are  assessed  under  the  general  property 
taZt  on  Uia  basis  of  sworn  statnMBts  furulsbed  by  tliwn. 

Lumber  and  saw  logs  are  assessed  in  the  district  where  they 
are  situated  on  the  1st  of  March  of  the  assessment  year. 

Bank  stock  is  assessed  to  the  owners  in  the  town  where  the 
beak  Is  loeatbd,  wMter  ifea  omr  la  tbsrs  resident  or  not, 
a  proportionate  part  of  the  value  of  real  esteta  of  the  bank 
being  deducted.  The  bank  pays  these  taxes. 

]^fiienuit  nsvAants  are  required  to  notify  tiM  county 
sssessor,  and  to  pay  a  tax  assessed  at  tbe  rate  assessed  for 
atste^  ooimty,  and  local  purposes  upon  their  stock  in  trade. 

c.  Equalization. — The  county  board  of  equalization 
equalizes  between  individuals  and  townships,  corrects 
the  county  roll,  and  adjusts  the  valuation  of  real 
property  and  of  a  class  or  classes  of  personal  property. 

'Ab  state  board  of  egnaJisation  equalizes  between 
eiMMitieB.  B  has  (he  poww  to  cla8a%  pn^ertgr  and  to 
raise  or  lower  the  sHiiisiiniwnt  <bl  ai^  elasi  «f  pt<i^iert7 
in  any  conniy. 
2.  Bate— 

The  state  board  of  equalization  apportions  the 
amount  of  tax  for  state  purposes  among  the  several 
counties  in  propcnrtiMi  to  tiie  valuation  as  equalized  by 


the  board.  The  tax  is  levied,  however,  upon  the  val- 
uation fixed  by  the  local  officials  and  the  county 
auditor  fixes  the  rate  necessary  to  raise  the  amount  so 
apportioned  and  places  the  same  on  the  tax  rolls  of  the 
county.  Tbe  wtp-riiwi™  tax  for  general  state  pur- 
poses is  nqi  to  exceed  S  milb  on  the  ddlar  of  the 
property  valuation  of  the  entire  state  as  detonnined 
by  the  state  board  of  equalization. 

For  the  purpose  of  raising  revenue  for  the  repair 
and  construction  of  highways  and  bridges  a  tax  of 
one-half  mill  on  the  dollar  of  all  taxable  property  in 
the  state  shall  be  levied, 
a.  CoOeOhm 

hk  general,  all  taxes  for  stete,  county,  municipal, 

school,  road,  and  other  purposes  are  extended  up<ni  the 
tax  books  of  the  county,  and  the  county  treasurer  is 
the  receiver  and  collector.  Taxes  on  real  estate  are  a 
lien  on  the  property  from  the  assessment  day,  March  1, 
and  are  due  May  31,  after  which  date  they  become  de- 
linquent and  15  per  cent  interest  is  chatgsd.  ham' 
ever,  tliey  are  paid  before  Ifardi  15  a  rebate  of  8  per 
cent  is  allowed,  or  if  one-half  is  paid  bdEoirs  May  Si 
the  rest  may  go  over  until  November  30. 

Taxes  on  personal  property  are  a  lien  on  all  real 
and  personal  property  after  the  first  Monday  in  Feb- 
ruary, the  day  on  which  they  become  due.  If  they 
are  not  paid  on  or  before  the  16th  day  d  March,  the 
ooQBty  sheriff  may  dSstrain  the  goods  and  chattett, 
with  interest  at  tiis  csto  of  15  per  cent  from  Hie  15th 
day  4^  MbrAl 

Bk  MUt  Tjytia 
There  are  no  state  poll  taxes. 

C  TSB  IWBMnAllCn  TAX. 

All  property  within  the  jurisdiction  of  the  state 
and  any  interest  therein,  whether  belonging  to  in- 
halntante  or  not,  passing  by  will  or  the  mtestete  laws 

of  this  or  sny  other  state,  or  by  deed,  grant,  gift,  or 
sale  made  or  intended  to  take  effect  after  the  death  of 
the  grantor  or  donor  to  any  person,  in  trust  or  other- 
wise, except  bequests  for  the  relief  of  aged,  indigent, 
and  poor  people,  for  the  maintenance  of  the  sick  or 
maimed,  or  for  the  education  or  eoppoct  of  orphans 
or  indigent  diildren  whidi  shdl  bo  ennpt,  is  sub- 
ject to  a  tax  at     foUowing  rates: 

(1)  On  aU  annw  abo^e  tbe  lint  tliCMMMk,  wiiere  tbe  same 

passes  to  tbe  father,  motber.  husband,  wife,  lineal  deeeendant, 
adopted  clilld  or  iiLs  lineal  descendant,  1  per  cent 

(2)  On  alt  aane  not  e»seedta«  tlie  fIratfBIMMMI  Which  pBSMi 
to  callateral  beirs  to  and  including  the  third  degree  of  rote- 
tionship,  3  per  cent,  and  to  collateral  heirs  beyond  tbe  thbed 
degree  or  to  strangers  to  the  blood,  6  per  cent 

(8)  On  aU  aaaw  abeire  Ibe  lint  IBO^Mn^  and  not  caEeeedfa^r 
$100,000,  to  collateral  heirs  to  and  including  the  third  degree. 
4i  per  c&xt;  to  collateral  lieirs  beyond  tbe  third  degree  and 
strangers  to  the  blood,  9  per  cent 


TMJUmOM  AND  REVSMUE  SYST] 


U-WASHINQTOK. 


(4)  Ob  all  mam  in 
to  and.  la 

11  per  cent. 


of  tbe 
flia  tliivi 


1100,000  to  collatoal 
'8  per  QiBtt  to  col- 
to 


*tkm  slate  board  of  tax  commissioners  exercises  gen- 
eral supervision  over  the  collection  of  inheritance 
taxes.  This  tax  is  payable  to  the  state  treasurer  for 
Hm  1MB  of  iiie  lisle.  It  Is  to  be  paad  within'lS  nionths 
of  tiio  deoedeiil's  deatli;  if  not  so  paM,  it  diall  draw 
>  at  the  l^gal  rat*' 'imiil 


Dw  COafOKA'TION  TAXm. 

and  fofcigii  eovpofatlMia  liavlBS  ettpHai  atoek 

is  an  annaal  franchise  tax  In  tbe  form  of  a  license  fee 
«f  fUL  Otber  than  the  general  property  tax,  there  are  no  other 
taxefl^  except  on  private  car,  iM9mm»  mA  fnanr- 


Erery  private  car  company  doing  business  in  the  state  is 
reqalied  to  par  a  sum  in  the  nature  of  an  exeim  or  i^vllefe 
m  wtm  mmmtH  IMt  eonpoted  hy  toktog  7  pw 
tie  awMiat  ised  Iff  ite  state  board  of  tax  comntia- 
Im  tta  iMWia  of  mnm  atotemaits)  as  the  gross  re- 
pclvato  car  eonpenj  for  business  done  within 
tile  Tear.  This  iloea  not  C9mnpt  anjr  private  car 
company  from  the  assessment  and  taxatiOtt  «f  fhair  taaslMe 
propertj  In  the  manner  provkled  hj  law. 

IfipiniM  floaqiaalea'  ai«  wqnlwa  to  'piy  a  prlvllefs  tut  of  B 

par  cent  of  tlMdr  gross  receipts  for  business  done  within  the 
Hate  wbidi  is  credited  to  the  state  general  fund.  .  This  does 
list  aacaqit  them  firmn  the  tax  on  tangible  property. 

AO  iaaanuiee  ooaipaiiic^  vxeepl  IWi^  pajr  a  t**  of  9%  par 
flMt  of  their  gross  premiums  after  deducting  the  amount  paid 
returned  premiums.  Life  insurance  com- 
tpajSpsresat'Of'ttoaiBoaBtof  proBiiuBaeolleetod,  less 
dIvMeods  actually  returned  to  holder.  If  any  insurance  .oom- 
50  per  cent  or  more  of  its  assets  Invested  In  any 
or  warrants  of  the  state,  or  bonds  or  warrants  of  any 
fHy.  «r  dlMflct  fit  *Im>  atato  or  to  lauusitr 
the  state,  mtt  tttt  mtm  fee  feot^  1  fir  Mat  He 
otdlectod. 

toMifaeee  ceaqieBlMi  ate  vsQpdiod  to  d^[ioeit  certain 
Itiee  with  the  state  treasurer  and  pay  an  annual  Doe  equal 
to  aawnnt  to  one-tmth  of  1  per  cent  of  the  value  of  the  securi- 
tka  so  deposited.  8och  companies  are  also  taxed  on  the  basis 
rty  owaed  to  ttW' eoenty  wlMM  iaek  pesp- 
and  not  otherwise. 
fhalWBal  benefit  society  is  exonpt  from  state,  county, 

ak'iHufll    oiaaBUfteMS    d'isa''OiiiP'     ^^aas^^Hih    ASjHdiMBa    dh^.^a*    ^'^■b  ^^^^^a1 


BOamBSS  TAXBB,  LICKNSEa,  AND  FEES. 


agent — Fire,  per  annum,  $2;  marine,  r>er 
M  cents:  nil  otber,  $5;  commission  merchant,  $10.  Fish  com- 
■Ussloner  collects  following  fees  for  license  to  fish,  etc. :  Drag 
aet.  not  eieasdtag  aW  fwl  to  IWfili,  fftiO;  ISO  liet  to  400^ 
PJSO;  400  feet  to  500,  fW;  each  additional  foot,  3  cents;  each 
pound  net,  tiap^  or  s^ne  on  Columbia  Rivor,  <25; 
,flll:  each 'Arat-daai:  pane  aetoe,  $50;  eaA  neoad- 
porse  seine.  $25;  each  gin  net  or  dflft  net,  95;  miA  set 
net,  trap,  or  weir  on  Wlllapp  Harbor 
flO;  each  pound  net,  etc  (except  on  the 
iuliet;  oc  &mf9  Bailor),  |00;  eeCi 
i*cow  flsh  wheel.  $15.  Stationary  fish  wheels,  $25  for  first-class 
wheeia  and  flO  tor  ■econd-claaa  wheda.  In  addition  to  ^ 


foregoing  license  charges  the  owner  of  each  trap,  pound  net,  or 
Itali  wheel  operated  to  tHa  watara  of  tba  itftte  pays  $1  fbr  eech 
1,000  flsh  so  taken.  Persona  atfag  wowa  aad  boato  to  buying 
flsh  on  the  Columbia  River,  except  for  regular  canneries  and 
packing  plants,  pay  $100  each  to  the  state  of  Washington,  and 
to  aia  flab  rnmmfieBsr  a  Im  of  iMk  Fsnsaa  o^igiA  ia 
buying  or  selling,  etc.,  salmon,  other  than  canneries,  etc.,  pay 
a  license  fee  of  90  coita  per  ton,  but  not  less  than  $2.50. 
Porsona,  etc,  dealing  to  aalmoa  to  the  oatoat  of  100  tons  taken 
tnm  the  watera  of  Chaya  Btibov  pay  a  neeaaa  foe  of  (OOi 
License  for  salmon  canneries:  Canneries  packing  less  than 
10.000  cases  per  annum,  $100;  10,000  to  15,000,  $150;  15,000  to 
aOlOOO^  «»0;  SMXIO  to  XjM,  fSBO;  to  MMNKI^  $800; 

30,000  to  40,000,  $400  ;  40,000  to  50,000,  $500  ;  50,000  to  60,000, 
$600  ;  60,000  to  70.000,  $700  ;  70,000  to  80,000.  $800;  80,000  to 
90,000,  $800  ;  90,000  to  100,000.  $l,O0a  New  canneries  pay  a 
license  of  $250  until  their  pack  la  4f<lnlti^y  kaowa.  BaalK^ 
license  (for  state)  :  Resident,  $5;  nonresident,  $10;  nonresi- 
dent alien,  $50.  Milk  wagons,  per  unnnm,  $i ;  gale  of  milk  at 
ft  stand,  per  aaaaai,  |L  Peddtare  of  andtclaa^  per  BMoth, 
$1  to  $25. 

The  state  recelvea  10  per  cent  of  all  liquor  llcensea  There 
ia  alee  a  atote  i«lvllege  tax  of  $26  annually  in  addition  to  city 


carry  firearms.  $15. 

Filing  articles  of  incorporation  of  foreign  and  domestic  cor> 
potaitaait  9SB;  aopplcBMBtal  ailldM^  $10;  appetotawat  of 
asent,  $5;  certified  copies  of  articles  of  incorporation,  etc,  $5; 
copies  of  documents,  etc..  In  excess  of  20  folios,  15  cents  per 
folio;  certillcato  under  seal  of  the  state,  $2;  recording  articles 
of  Incorporation,  15  eenta  per  toUo;  fllliig  aad  laeording  trade- 
mark. $5;  patent  of  land  issued  by  the  governor,  $1  for  each 
160  acres;  recording  miscellaneous  papers,  10  cento  per  f(rilo 
aad  IB  to  each  ceae;  aatoaioNla,  reglaterlng  osrOfleate,  $2; 
renewal,  $2;  recording  trade-mark,  $2;  medicine,  practice, 
examination  fee.  $50;  dentistry,  practice,  examination  fee, 
$25;  veterinary  surgery,  examinatl(m  fee^  $16,  reglirtratlon  fee, 
$5;  legMMed  nnrse,  fee  for  raglatiatiao.  10. 

Insurance  companies. — Filing  articles  of  incorporation,  $25 ; 
amended  articles  thereto,  $10;  issuing  cotlflcate  of  authority 
aaaeally,  for  eadi  vtncwal  ecrttteato  of  aaOtwlty,  $10; 
filing  annual  statement,  $20;  other  mlaeaOaneous  paptl%  $1; 
agent's  license.  $2;  solicitor's  license.  $2;  copy  of  papers,  per 
folio,  20  cento;  broker's  license,  $100;  agent's  license  for  un- 
aetlDrtBii  wusalu  $m;  eiftMeeto  aadsr  ssal.  $1;  fra- 
ternal benefit  society  annual  liooMH^  $IOl 

Odd  F^ows,  Maaons,  Kni|^  of  TythUs,  etc,  sodetiea^ 
escoBQiC 

Trust  companies. — Filing  articles  of  incorporation,  issuing 
certificate  of  authority,  renewal  of  such  certificate  and  filing 
each  smiannoal  statement,  $10  each;  examination,  $25; 
wjiHe  of  papers,  por  fsUo,  10  eita 

Attorneys,  examination  and  admission  to  Jfaillia  law,  $2Bw 

Physicians,  application  for  licenae,  $2& 

Pfeamaclsts,  reciprocity  reglstzatka  fee,  $8;  oauainatioe 
and  registration,  $10;  annual  fee  not  to  exceed  $2;  aaMitoat, 
$1;  shopkeeper  (not  a  pharmacist),  annual  license,  $G. 

Optometrists,  examination  fee,  $25;  certificate  of  registra- 
tloa,  $n;  eerttfleato  of  «MBftlaii»  $181 

annual  fte,  $1. 

■BibalBMra^  eiatotoetlon,  $B;  reglatratlon,  $5 ;  annual  fee,  $1. 
Barbera,  eaamtoatlon,  $5;  annual  fee,  50  cents. 

Banks,  annual  examination,  $25,  together  with  one  two> 
hundredths  per  cent  of  deposits.  In  no  case  to  exceed  $200L 


loa 

Hotels,  annual  inspectlMi.  20  rooms 
rooms^  $10;  dknto  than  100  roooM^  $20k 


TAXATION  Mm  WSVEmJE 


S¥8flBliB--WA8mNGT0N 


2S5 


Inq)ection  of  oil,  40  cento  per  barrel  for  the  first  2  barrels ; 
80  cento  for  tiie  next  8;  20  cento  for  the  next  5;  15  oente  for 
the  next  15  barrels,  of  not  less  than  60  ftfDoai^  and  one^lfth  of 
i  cent  for  each  gallon  thereafter. 

Ann^iai  license  for  conducting  private  fish  hatchery,  $25; 
aaaaallleaaBB  to  take  oyMsra  fbr  seed  parpeeee,  $6w 
Annual  license  for  nursery  and  tree  dealers,  $5 ;  agent,  $1. 
Examination  and  enrollment  of  pedigree  of  stallions  and 
jacks,  and  license,  $2;  renewal  of  UosMe,  $1  (biennially), 
60  ceato;  d^pMcato  tteaoee  oerttSeate^  60 


Voe  each  fortillxlng  Ingredi^t  contained  or  claimed  to 
eaiat  to  oonuneidal  flBTttUaer  oftared  for  aaH  analysto  fee^  $6. 

F.  TSm  IN  COME  TAX. 

Then  is  no  iiuxHiie  tax  in  Washington. 

OousTT  Mwnamm. 


The  pgOiieriy  induded  and  Uie  assesraoeni  and  equal- 
ization are  the  same  for  the  county  taxes  as  for  the 
state.  But  county  taxes  are  levied  on  the  aaaesanaent 
as  equalized  by  the  couniiy  board  only. 
2.  Bate— 

The  county  taxes  are  levied  by  the  ooonty  commis- 
nonaK%  wIm,  widiiii  oertain  alaitatoty  1iniitations,  fix 
the      for  eoon^,  sdiool,  and  rmA  and  bridga  pnr- 


Upon  proper  petition  to  the  state  highway  commi 
public  highways  may  be  laid  out,  and  the  cotmty  at 

assess  the  benefited  property  15  per  cent,  or  sndi  greater 
veaat  as  may  be  atatod  to  each  petitloa. 

Road  districts  may  be  formed  and  the  county  commissioners 
levy  a  tax  not  to  exceed  10  mills  for  road  and  bridge 


The  county  commissioners  may  levy  an  addlttonal  tax  not 
to  exceed  4  mills  for  tmmpllw  nad  parpnewi 

8.  Collection — 

Collection  of  county  taxes  is  made  by  the  county 
treasurer,  as  are  state  and  township  taxes. 

B,  G,  Alio  A.  rou.,  tlr]|«n•Alla^  Aim  ooamAT^ 

The  counties  levy  no  poll,  inheritance,  or  special  cor- 
poratioii  taJMS. 

B.  BinnnBBfl  taxbs,  ucavsiis,  and  fees.  - 


BGawkera  of  gooda,  on  foot,  per  annum,  $100; 

wagon,  $150;  2  horses  and  wagon,  $250;  any  other  ooaveyance, 
$300l  Billiard  Ubles  and  bowling  alleys,  outside  of  taoorpor- 
ated  Hnlto  of  eity  or  town,  $25  to  $tt0i  Vsmeo^  $1  to  $100; 

saloons,  outside  of  incorporated  limits  of  cities  or  towns,  $300 
to  $1.000 ;  butchers,  $10 ;  county  hunter's  lloenae^  resident,  $1 ; 
lumresident,  $5 ;  nonresident  alien,  $50. 

IfumcxFAi,  BAfsmns. 

The  dlTtficai  of  loeal  gmnamo^  am:  of 
loor  claaom  (1)  tiiose  having  over  20,000  inhabitants, 
(8)  10^  to  90fll»  wtMM^  (8)  MOO  to  10^ 


inhabitants,  (4)  300  to  1,500  inhabitants;  tovsrnships, 
where  such  organization  is  adopted  by  the  county, 
embracing  that  portion  of  the  county  mitside  of  in- 
corporated dlkB  and  towns;  school  distdds;  and  road 
districts, 

A.  cmrasAfi  ymman'i  taxub. 

1.  Base — 

The  property  included  and  the  methods  of  assess- 
ment are,  in  general,  the  same  as  for  state  taxes,  with 
certain  local  peculiarities  in  procedure.  In  cities  of 
the  first  dasB  that  portion  of  the  county  assesBiaeiit 
roll  eml»mcing  prasons  and  pwperty  sobjeot  to  taxa- 
tion in  the  city  ocmstitutes  also  the  roll  for  the  city. 
Cities  of  the  second,  third,  and  fourth  classes  may 
have  independent  rolls  made  by  city  assessors  to  con- 
form, as  nearly  as  possible,  to  the  county  rolL  The 
township  assessor  performs  the  same  duties  as  the 
county  aansBonk 

The  dtiss  appoint  committees  of  their  cily  oooneits 
to  equalise  or  asniBt'  the  connty  boagi  in  eqwsliiwtion. 

2.  Rate- 
In  cities  the  city  council  fixes  the  rate  for  municipal 

revenues,  with  various  restrictions;  in  cities  of  the 
second  classes  the  maximum  rate  is  15  mills.  In  cities 
of  the  thod  and  foortii  dasses,  10  milla 

Cttiee  of  tbe  lIXBt  daas  may  levy  a  tax  not  to  eaeeed  1| 

mills  for  park  purposes.  In  cities  of  the  second,  third,  and 
fourth  classes  the  coandl  oiay  levy  a  tax  not  to  exceed  1  mill 
for  paric  purposes. 

GltieB  of  tito  tUrd  ctoas  nay  levy  a  tax  not  to  exceed  one- 
half  of  1  mill  for  support  of  the  poor. 

The  city  council  of  each  city  or  town  may  levy  a  tax  not  to 
exceed  one-half  of  1  mill  for  malntaaaaoe  of  Ijie  flvemen's  re- 
lief and  penilMi  fond. 

Municipal  corporations  having  a  population  of  less  than 
20,000  may  levy  for  current  exp^ises  a  tax  not  to  exceed  10 
Bdlls;  for  payment  of  inddMedneas,  6  mill& 

In  townships  taxes  are  levied  by  the  <toctoW'  to  town  meet* 
ings,  subject  to  certain  restrictions. 

The  following  taxes  may  be  levied  in  townships:  Not  to 
erceed  2  mills  for  township's  purposes,  ecdoslve  of  roads  and 
bridges,  in  any  township  having  a  taxable  valuation  of  $100,000 
or  more,  and  an  amount  which  shall  not  exceed  $150  to  any 
towttAlp  having  a  taxsbte  Talaatton  less  than  $U)Oj00(l^  and 
the  rate  of  such  tox  shall  not  exceed  one-half  of  1  per  cent  in 
any  township.  The  rate  tor  roada  and  bridges  to  any  town 
shall  not  exceed  5  milla 

3.  Collection — 

OUection  is,  in  general,  the  same  as  for  state  and 
county  taxes.  In  dties  of  the  first,  third,  and  fourth 
daans  tte  coonty  tressuier  iaex  offido  coUector  of  the 
city  taxes.  Cities  of  the  second  daas  have  their  own 
collectors.  Delinquent  taxes  are  enforced  by  the  same 
procedure  as  delinquent  county  and  state  taxes. 

Road  district  taxes  may  be  paid  in  labor. 

n.  EQU.  TAXIS. 

Every  male  person  over  2t  and  mder  SO  years  of 

age  residing  outside  the  limits  of  an  incorporated  city 
or  town  for  six  moolbiier  mofe  is  leqniied  to  pa^Ft  by 


TAXATION  AND  REVENUE  SYSTEMS— WEST  VIRGINIA. 


MMwdk  1  in  mA  ywr,  •  tmd  poll  tax  of  $2.  In  prso- 
tke,  this  is  a  county  tax,  receipts  tlWPilKMii  hong 
indudfid  with  thow  of  the  comity. 


nties 
exoeedlns 


towns  may  levy  an  annual  street  poll  tax  not 
in  cities  of  tlie  tliird  and  fourttt  classes.  These 
m  Wim  in  llm  of  'BMmif.  OOnem  and 
•f  tilt'  'ilali  MtlNiil  fonsa  are  eanatpt  ffemi  imiD 


c  Aim  lib  nramfAHCx  Aim  oobmsation  taxm. 

There  are  no  inheritance  or  special  corporation  taxes 
for  municipalities. 

s..  wmmmmm  vaxm  Mjammm,  .aitd  isn. 

flw  citj  eoillcis  of  cities  and  loims  imy  license, 
lor  pnipoan  of  ^filiation  and  lenniie,  all  and  «my 
kind  of  iMsinMB,  indndinif  tho  isle  of  intoxicating 


,  nol  to  exceed  |2;  liquor  licenses,  per 
unom.  $300  to  |1,000  (10  per  cent  muat  be  iiaid  to  tlw  state) ; 
HUlnrd  tables,  not  to  exceed  |25  eacli. 


The  oonstituticni  prescribes  a  permanent  school  fund, 
dented  firom  various  aooroes,  the  income  of  which  is  to 
he  applied  to  iiie  emtenl  nst  of  the  oonunon  sdiools. 


A  state  tax  is  to  be  levied  by  the  state  board  of 
equalization,  which,  with  the  income  from  the  perma- 
nent fund,  is  to  make  up  $10  for  each  child  of  school 
in  the  state,  baft  Untax  is  not  to  exceed  5  mills  im 


the  dollar.  The  counties  levy  a  sdiool  tax  not  to  ex- 
ceed 5  mills  on  the  dollar,  which,  together,  with  the 
state  apportionment  to  the  counties,  is  to  make  up  $^0 
for  every  child  of  school  age  in  the  county. 

A  district  sdiool  tax  of  1  per  cent  of  the  aMned 
property  value  may  be  levied  by  the  board  of  Jh'eetomi 
ofthedistrict  No  tax  exceeding  2  miUe  can  be  levied 
witbool  a  vote  of  the  deetors  of  the  district  Other 
special  taxes  for  the  payment  of  indebtedness  (not  to 
exceed  3  mills) ,  interest  on  school  bonds,  and  a  sinking 
fund  for  payment  of  same  may  be  levied  by  district 
supervisors  or  county  conmiissioners. 

A  state  tax  of  nulls  ea  the  dollar  valoatioD 
of  tazahfe  property  is  to  be  levied  by  tiie  state  board  of 
equalization  for  the  honAl  ^  slate  institntiaiis  lor 
higher  cdncatloii- 


XWaa  AFFECTINO  REVENUE  UiWSl  191S. 


The  assessed  value  of  all  taxable  property  within  the 
was  fixed  at  not  to  exceed  50  per  cent  of  its  true  valoei. 

AsncBiinnu  asverapBMBc  uibuhlii  wnv  ihuiiubh  inr  ■■ii 
dMsfel  fiii—nliiiiliiiii  I  I  were  authorized  to  levy  an  annual  tax 
of  not  to  eseeed  .2  mUlf  on  eacll  doUar  f^r  tbe  ate  of  nch 
districts. 

A  law  was  cBseled  fotbld^ng  the  me  of  the  vahM  of  paUie 

service  corporations  as  fixed  by  public  service  commission  for 
the  purpose  of  taxati<m,  for  the  purpose  of  making  rates  for 


Municipal  corpotatioos  having  an  existing  indd>tedne8s  weie 
authorized  to  levy  and  collect  annually  a  tax  for  the  payment 
of  current  expenses  of  not  to  exceed  15  mills  in  addition  to  a 
tax  of  6  mflle  tor  the  todeMedaMi  fmBL 

The  dog  license  was  fixed  at  |2  per  annum,  and  a  tra<&Bg 
stamp  license  at  |6,000  per  annum  In  each  county  was  pio- 
vMtod  tor. 


WEST  VIRGINIA.* 


IPeH  Viiginia  depnds  primarily  on  the  general 
pHlli.ljf  lax  for  Goonly  and  municipal  purposes,  aili 
en  an  eixlauave  lyEicni  of  taxes  tiwd  li^wwuffff  on  va- 
Mtei  bnsineBHii  ^cA  iHHW^Mti«Mafi  lor  ilito  piv- 
Hie  general  .pnniertj  tax  for  state  purposes 
bong  almost  entirely  removed.  There  are,  besides,  a 
collateral  inheritance  tax  and  a  system  of  annual 
license  or  franchise  taxes  on  corporations,  including 
insnranoe,  telegraph  and  telephone,  and  express  coin- 
There  18  a  poU  tax  lor  both  the  sdiool  snd 
■d.  An  amendmenil  to  the  state  constitution 
in  191S  prohibiting  the  sale  of  all  intoxicating 
fiquors  in  the  state  went  into  effect  July  1, 1014. 


tiM  TiinWutiii*! 


West  Vlfglula  AansBBwnt  Law8«  Acts  of 

1904.  190.^,  and  1907.    (In  pamphlet  fonn, 
Townsend.  state  tax  commissioner.) 

Virginia  License  Laws,  containing  changes  made  by  the 
and  extraordinaijr  aeaalons  of  the  l^islature  of  1907. 
~  hf^  C  W.  Dlllea,  ionMr  tax  cemi  ' 
''Ijws  in  im. 


C»N8TrnmONAL  pbovisions. 

ARTICLE  X. 

Sec.  1.  Taxation  shall  be  equal  and  uniform  throughoat 
the  state,  and  all  property,  both  real  and  personal,  shall  be 
taxed  In  proportion  to  Its  ytihm,  to  be  aeowtatnod  ss  ^Hraeted 
by  law.  No  one  species  of  property  from  wMA  a  tax  taaj  be 
collected  shall  be  taxed  higher  than  any  other  species  of 
property  of  equal  value;  but  property  used  for  educational, 
Utenuy.  uirnSUk,  vrilgleBi,  or  ehetttsMe  iwufiwi^  (dl 
terles»  and  public  property  may,  by  law,  be  exempted 
taxation.  The  l^(lalature  shall  have  power  to  tax,  by 
and  eqnal  lawa,  aU  privileges  aad  tranehleee  of  persons  and 
corporations. 

Sec  2.  The  l^slature  shall  levy  an  annual  capitation  tax  of 
$1  upon  each  male  inhabitant  of  the  state  who  has  attained 
tto  aiaef  SI  yma,  aMA  Ml  be  tmrnfOr  swpii>li>«<l  t» 
the  support  of  free  schools.  Persons  aflUetad  wUKkc  WMy  1w» 
flrmity  may  be  exempted  fK»u  the  tax. 

Sn.  ft.  Tte  power  of  taxation  of  flw  legtadatme  Aall  extend 
to  profMoBB  for  the  payment  of  the  state  debt,  and  interest 
thereon,  the  support  of  free  schools,  and  the  pasrment  of  the 
annual  estimated  expmses  of  the  state ;  but  whenever  any  de- 


TAXATION  AMB  mmmm 

ficiency  In  the  revenue  shall  exist  in  any  year  it  shall,  at  the 
legolar  aeeakm  thereof  Md  aext  after  Hie  defldeney  oeenrs, 
levy  a  tax  for  the  ensuing  year  sufficient,  with  the  oOer 
sources  of  income,  to  meet  such  deficiency,  as  wdl  as  the 
eatlmated  expauBea  of  anch  year. 

8sa  7.  Ooonty  aadioritlee  shall  nerer  aanes  taxes  la  any 
one  year  the  aggregate  of  which  shall  exceed  95  cents  per 
$100  valuation,  except  for  the  support  of  free  schools,  pay- 
BMBt  of  indebtedness  ealsdng  at  tbe  time  of  tbe  adoptloD  of 
this  constitution,  and  for  the  payment  of  any  Indebtedness, 
with  the  Interest  thereon,  created  under  the  succeeding  sec- 
tion, unless  such  assessment,  with  all  questions  involving  the 
incraaae  of  aoeh  aggregator  Aall  bave  beaa  sidmltted  to  the 
vote  of  the  people  of  the  county  and  have  leoilved  thPOOdfths 
of  all  the  votes  cast  for  and  against  it 

8sa  &  (Me  epOBty,  city,  sdiool  dlatrlet,  ot  monldpal  cor- 
poration may  become  indebted  to  an  amount  exceeding  5  pep 
cent  of  the  assessed  valuation  of  the  property  in  such  civil 
division,  nor  without  providing  for  a  direct  annual  tax  suffi- 
cient to  pay  aimnally  the  Inteceit  oa  tte  debt,  and  tte  pttod- 
pal  thereof  within  34  years.) 

Sbo.  9.  The  legislature  may,  by  law,  authorize  the  corporate 
aathorfttes  of  dttea,  towns,  and  TUlasea^  for  corporate  pur- 
paeee,  to  assess  and  collect  taxes;  but  such  taxes  shall  be 
uniform  with  respect  to  persons  and  property  within  the 
Jurisdiction  of  the  authority  imposing  the  same. 

omens. 

tiM  ofteem  most  directly  cimoerned  with  taxation 
are: 

(1)  The  county  assessor,  who  is  elected  for  a  term  of  four 
years,  together  with  assistants  appointed  by  the  asMator,  with 
file  advice  and  consent  of  the  county  court 

(2)  Tlie  ooimty  board  of  leHew  and  eqaallaatloo,  compoeod 
of  three  persons  appointed,  one  every  two  years,  by  the  atato 
board  of  public  works  to  hold  office  for  six  years. 

(3)  The  state  tax  commissioner,  appointed  by  the  governor 
for  a  term  of  six  years. 

(4)  The  state  board  of  public  works,  consisting  of  the 
governor,  the  attorney  general,  the  superintoident  of  free 
sdMMiik  the  aadltor,  $aA  the  tfeesmer,  togedier  wltii  the 
secretary  of  state,  who  la  ex-officio  secretary  of  the  board, 
forms  the  state  board  of  assessment,  with  power  to  assess 
railroads,  pipe  lines,  car  lines,  telephone  and  telegraph  com- 
psatMk  esfveas  oompaniea,  and  nilnad  toll  teldcea 

(5)  The  sheriff,  who  Is  elected  for  a  term  of  four  years, 
and  who  acts  as  tax  collector  aad  tteasurw  tor  the  county. 

(6)  The  KTieant  who,  tosether  with  tb»  tttj  tieaaarer, 
iatsa  eiUsetor  Oar  tne  tamm,  dtTf  er  ^sn, 

State  Revenues. 

A.  OEITKBAL  PBOFEBTT  TAZB8. 

1.  Base — 

a.  The  property/  included  and  exempt. — ^All  property 
in  ^  state  is  sdi>ject  to  taxation,  unless  specially 
exemptod* 

(1)  Beat  peoperty  ladodes  all  li^ateafc  la  land  and  Ito 

appurtenances,  except  chattel  Interests  and  chattels  real. 

(2)  Personal  property  Includes  all  fixtures  attached  to 
lead.  If  not  ladnded  In  the  valuation  of  land;  all  things  of 
nim,  BiovaUe  and  tangible,  which  are  subjects  of  ownership ; 

and  money,  credits.  Investments,  and  all  chattels,  real  and 
personal;  all  personal  property  belonging  to  resldrats  of  the 


OTBTEIIS--WEST  VIROINIA.  85T 

state,  whether  situated  in  or  out  of  the  state,  and  all  personal 
property  in  the  state,  although  owned  by  peraona  residing  out 
of  the  state.  Is  subject  to  taxation.  But  personal  propettF 
permanently  located  in  another  state,  where  It  Is  aobject  to 
taxation,  is  not  to  be  taxed  hera 

^MoBfly"  Inelodea  aot  only  bat  idl  notes,  tokaoa,  er 
papers  wliich  circulate  or  are  used  In  ordinary  transactions 
as  money  or  currency,  and  deposits  which,  either  in  terms  or 
^fect,  are  payable  In  money  on  demand. 

"  Credite  "  indndes  all  daims  and  dewiaBda,  vriMtber  owli^ 
upon  bond,  note,  certificate,  booli  account,  or  otherwise,  and 
whether  due  or  not,  whether  payable  in  money,  property,  labor, 
or  aernces  eaoept  only  ao^  deoanda  aa  are  ladoded  In  the 
term  "money." 

"Investments"  Includes  stocks,  bonds,  and  securities  of  the 
United  States  or  this  state,  or  any  other  state,  nation,  or  gov- 
eRHMat  or  of  any  eMy,  town,  eoanty,  ^strict,  nllmod*  or 
other  corporation ;  and  any  share,  portion,  Interest,  or  stock 
in  the  capital,  joint  fund,  assets,  or  profits  of  any  company. 
aiieOer  lncoinP(»ated  or  not,  or  In  a  eteawboat  or  other  vessel, 
or  in  any  adventoie^  business,  or  undertaking. 

(3)  Property  exempted,  in  addition  to  public  prop«rty.  In- 
cludes: Churches  and  parsonages;  cemeteries;  public  and  fam- 
ily libraries;  property  used  for  edoeational.  charitable,  aad 
benevolent  purposes;  all  real  estate  not  fTfiertlii^  one-half 
acre  and  the  buildings  thereon  used  exclusively  by  any  college 
society  as  a  library  or  as  a  domltory  or  club  room;  personal 
property  on  band  to  be  used  in  the  aObalamice  of  live  atodt  oa 
hand,  and  dead  vktuala  laid  away  fbr  fSadly  oae. 

b.  Assessment. — ^There  is,  in  general,  but  one  as* 
sessment  for  state,  county,  and  municipal  purposes. 
The  county  is  the  assessment  district.  All  property  is 
assessed  annually  as  of  the  1st  day  of  April,  at  its 
true  and  actual  value.  Taxpayers  are  required  to  list 
their  property  under  oath  and  to  declare  the  value  of 
eadi  item,  sabjeot  to  revisioii  1^  the  asBMsora  and 
boards  of  review  and  eqnaiiaation. 

Failure  to  render  statemrait  subjects  the  taxpayer 
to  a  penalty  of  double  assessment  and  to  loss  of  rem- 
edy for  correction  of  assessment;  a  false  list  renders 
taxpayers  liable  to  forfeiture,  for  each  year,  of  10 
per  cent  of  the  property  not  listed  at  any  time  during 
five  previous  jeaf&  Befuaal  to  be  examined  by  the 
asBeesor  is  std^jeet  to  a  penalty  of  $25  to  $100. 

The  assessor,  at  the  time  of  making  assessment  of 
property,  collects  the  school  and  road  capitation  taxes 
and  is  allowed  10  per  cent  conmiission  for  collecting 
same.  Delinquent  capitation  taxes  are  reported  to  the 
sheriff  for  collection. 

Beal  property  subject  to  a  mortgage  or  deed  of  trust  to 
■eenre  a  debt  or  HabOtty  is  aawsasd  to  the  mortgagor  until 
the  mortgagee  or  trustee  takes  poHesdon,  after  whidi  lie  is 
deemed  the  owner.  Person'hl  property  mortgaged  or  plediiild 
is  likewise  assessed  to  the  party  who  has  pooKsriaii, 

bi  Hsttog  BMBcy.  etedtts,  or  laveataMBta  the  dAto  owed  as 
principal  debtor  may  be  deducted,  but  not  those  for  widcft  tile 
taxpayer  is  liable  merely  as  surety,  indorser,  or  guarantor, 
unless  the  principal  dd>tor  Is  Insolvent.  Investmoits  and 
credlto  are  to  lie  rated  at  tteir  awflBet  or  peeper  vidae. 

The  proporty  of  corporations  generally,  except  as  otherwise 
shown  below,  is  assessed  to  the  company  in  the  same  ipwnnw 


42649*— 14  ^17 


Sf8  TAXATION  AND  REVENUE 


SYSTEMS— WEST  VIRGINIA. 


as  ftat  of  IndlTldaals,  and  tbe  shareholders  of  soch  eorpora- 
tlons  are  not  sMened  with  their  shares  or  intnwt  in  the 
capital  stock. 

f^u'liia  ten  IwridiBi^  olter  flma  nilxoad,  on  niMi «  toll 
«r  fare  is  charged,  are  aawand  «t  t«l  tiMM  tiMte  annoil  «l»e 
§K  purpoaes  of  taxation. 

Wt'l^irMil  QaanpuiiMk  •latlailBg  itiwt  ti^BwnijK  car  eoea- 
faalMk  finM^fft  riMnpaniiiaL  |ipa4iBa  coa^anies,  and  telephone 
and  telegrmpii  companies,  are  taxed  upon  the  general  property 
valuation.  Property  wed  to  the  opmtion  of  aocb  caapantea 
m  mmmaA  tte  baud  ot  pokUe  wacfea  at  tte  atala  on  tbe 
taato  iff  elaborate  retnms  by  such  companiee.  Property  not 
■nd  la  the  operati<ni  of  auch  ccHupaniea,  but  owned  by  than,  is 
.■awiMPil  like  property  of  Indlvldaala.  Xte  ianMBimi  cff  th» 
mm  beaid  ia  apportkMWd  to  the  cooBllaft  aMI  If  Ite  eaotiaa 
••  fliMai  districts  and  mnnicipalitiea. 

na  ikaiea  of  stoctc  of  banks,  trust  eaaqpniai;  or  national 
il„,(l,ttii>iia  aro  ■iwwiil  where  Uia  kanka  are  lo- 
aMb  *»  the  several  holders  thereof.  Debts  of  sharaiaWers 
mmu.  to  may  be  deducted  from  the  assessment. 

c.  Equalization.— The  board  of  review  and  equali- 
zation in  each  county  reviews  and  equalizes  the 
aaessment  as  returned  by  the  assesMT.  It  may  of  its 
mm  uotioa  c«mel  tlM  nil  mSL  hmt  ud  pwa  m 
wg^lMam  %K  Afped  Iks  lo  tlit  oieait 

flamt.  Bailioadi  lad  oltor  cotpoiilkBg  mmwhi!  by 
tiiB  iMi  iKwnl  of  public  works  aggrieved  by  the 
iflMHHMal  my  appeal  to  the  circuit  court  of  the 
county  where  the  property  is  located.  The  prosecut- 
ing attorney  and  the  state  tax  commissioner  represent 
the  interest  of  the  state  in  such  appeals. 

2.  Rate— 

The  rate  of  taxation  for  state  and  state  sebod  pur- 
pi»  ia  fiMd  Iqr  Ilia  board  of  piiWk  woriB 
IftsB  1  a»d  nol  wuam  tlwa  8        m  Hia  HOa 

Botli  stete  and  mml^  taaes  afo  ooUected  by  the 
slivit  of  Ite  imiir,  or  Igr  eollsito  app^ 
.anditor. 

Taxes  are  a  lien  on  real  estate  from  the  time  the 
aasessment  is  made,  and  are  due  and  payable  during 
October  and  November  at  a  disoonnt  of  8|  per  cent, 
M«g  DsMiMr  at  Ims,  and  after  ^MHtaiy  1  ]»- 
Imiat  is  addid  at  tiw  rate  of  10  per  cent  per  aniiin|| 
'fifi^iyl  tans  may  be  coUected  by  distraint  of  per* 
aeaii  proper^,  by  garnishment  of  money  or  property 
io  the  hands  of  another,  and  by  sale  of  hinds  by  the 
dieriff. 

laxea  aaaeBaed  by  the  board  of  pubUc  works  on  raUfoada  and 
•Iter  eatfOfatlaai^  'kail,  state  aad  laeal,  axV'  caOacMa  ky  tlie 
auditor,  and  If  delinqoent  on  the  20th  of  January,  are 
flien  orflected  by  the  Bherifr  with  a  poialty  of  10  per  coit 

The  aheriff  or  collector  la  cooapinaalml  ky  fees  aot  «f  tea 

lAa  aasnor  is  to  list  for  taxation  all  male  persons 
0i«r  SI  years  of  age  residing  in  his  district  on  April  1. 
Tlw  rate  of  the  tax  is  $1  per  year.  The  county  court 
amy  exempt  persons  from  the  poll  tax  on  account  of 
Iwclily  in&mi^. 


a  IBS  JDfHHRUrCB  TAX. 

A  tax,  psfabte  into  tim  trvMniy  ol  tbe  state,  shall 
be  imposed  mpoa  the  transfer,  in  trust  or  otherwise,  of 
any  property,  or  interest  tlMnfa^  faal,  pMWnal,  or 
mixed,  if  sndi  transfer  be— 

1.  By  will  or  by  the  Intestate  laws  of  the  state,  from 
any  peraon  dying  adaed  or  poaaeaaed  of  the  property  while 
a  TCaMMUt  Ok  vbh  anm 

2.  By  will  or  the  intestate  laws  of  the  state  of  property 
within  the  state,  or  within  its  Jurisdiction,  and  the  decedoot 
was  a  nonresident  of  the  state  at  the  time  of  Ida  death. 

&  By  a  laaUaat  or  ky  a  aoawalteat,  wben  such  nonreri^ 
dent's  property  Is  within  the  state  or  within  its  Jurisdiction, 
by  deed,  grant,  bargain,  sale,  or  gift  made  in  contemplation 
of  deatb  w  lalaBdaa  to  tSka  aAet  after  teste. 

4.  B|y  tea  owner  of  any  property  which  he  owns  or  to 
which  he  is  absolutely  entitled,  so  as  to  be  vested  In  hlmaelf 
and  any  other  peraon  Jointly  to  the  efftet  that  the  title  therelii 
or  to  aoma  pait  teamf  vaat  aa  asrvffonhip  to  aneh  othor 
person,  a  transfer  shall  be  deemed  to  occur  and  to  be  taxable 
under  the  provialona  of  thla  act  upon  the  vesting  of  such 
tiUe. 

5.  Wtea  say  potaon  teall  aurdaa  a  power  of  appointment 
derived  from  disposition  of  property,  such  appointment  when 
made  shall  be  deemed  a  transfer  taxable  to  the  same  manner 
as  teoagb  tlw  pnparty  trtaatil  te  tenaa  off  ante  pswWi 

When  the  property  or  any  btneflcial  intefwit  tesnin 
passes  by  any  sneh  tnmter  where  the  smoont  of  the 
pn^MTty  flhsU  inteifl  in  valaa  Ute  exanptioa  hareiii^ 
after  ^wcified,  and  diall  not  exosed  in  vaiaa  fSHMXMI, 
the  tax  hereby  imposed  shall  be— 

1.  Where  the  person  or  persons  entitled  to  any  beneficial 
interest  in  such  property  ahaU  be  the  wife,  hoitoand,  child, 
lineal  descendant,  or  IteMl  aaomlor  «C  tha  teiaawt  at  tea 
rata  af  1  pv  caatsm  «f  tea  SMiiisi  fStas  «<  «Mk  latifiar  te 

anch  property; 

2.  Whero  the  peratm  or  persona  entitled  to  any  benaOcial 
totareat  te  sodt  proporty  teall  ke  tee  ktetecr  or  alater  of  tte 
decedent  (and  term  brother  or  liBter  shall  not  Include  a 
brother  or  sister  of  the  half  blooA),  at  the  rate  of  8  per 
centum  of  the  martat  value  of  audi  toterest  te  aote  property; 

&  Whom  tka  p«wa  or  persons  entitled  to  any  beneficial 
interest  in  such  property  shall  be  further  removed  in  relatlOO- 
ship  from  the  decedent  than  wife,  husband,  child,  lineal  da- 
tmr*^^.  Uaaal  aaeaator,  knteir,  or  alsiar,  at  tte  rate  off  S 
HMiiipHiBm  off  tee  iptete  tetee  off  sate  toUnak  te  sate 
property. 

The  foregoing  are  for  convenience  termed  the  pri- 
mary rates.  When  the  amount  of  the  market  value 
of  such  property  or  interest  exceeds  $25,000,  the  rate 
of  tax  upon  socii  exoess  shsU  be  ss  follows: 

1.  Upon  all  to  exceea  of  $25,000  and  up  to  $5<MNNK  ona  aM 
one-half  times  tea  prtswry  rates. 

X  Upon  all  In  excess  aff  KKMWO  aad  up  to  tlOftOOOi  two 
times  the  primary  rates. 

8.  UponaOtaoaeeiaofflOOuOOOaBaaptalMMimtwaaat 

one-half  times  the  primary  rates. 
4.  Upoo  all  to  aaoeaa  of  $600,000.  three  timea  tte  pcteaiy 

rateSi 

The  following  exemptions  from  the  tax  are  allowed: 
^     1.  All  iHToptfty  tranaferred  to  a  person  or  '^'''^^^^^J^J^ 


TAXATfOK  i£m  RSVEHDB 

religioas,  or  charitable  porpoaes,  or  to  the  state  or  any  county 
or  municipal  corporation  tteraof  for  pokUe  porpoaea.  pro- 
vided the  property  so  transferred  is  used  for  tte  paipoaco 
herein  mentioned  in  this  state,  shall  be  exempt 

2.  Property  of  the  market  value  of  $15,000  transferred  to 
tte  widow  of  tte  daoadent,  and  |10,000  transferred  to  the 
husband,  child,  lineal  drwiBBiBBt,  or  lisaal  aaeoator  of  tte  de- 
cedent shall  be  exempt 

A  transfer  of  personal  property  of  a  resident  of 
the  state  which  is  not  therein  or  within  the  jurisdic- 
tion thereof,  at  the  time  of  his  death,  shall  not  be 
taxable,  under  the  provisions  of  this  act,  if  sudi  trans- 
fer or  tihe  property  be  legally  subject  in  anoflier  state 
or  eonntiy  to  a  tsx  of  a  like  character  and  amount  to 
diat  herel^  imposed,  and  if  such  tax  be  actually  paid 
or  guaranteed  or  secured,  in  accordance  with  law  in 
such  other  state  or  country;  if  legally  subject  in  an- 
other state  or  country  to  a  tax  of  like  character,  but 
of  less  amount  than  that  hereby  imposed,  and  such 
tax  be  actually  paid,  or  guaranteed  or  aeoored,  as 
afonaaid,  Hie  ttaaster  of  such  property  riuOl  be  tax- 
dbte  midsr  tins  act  to  the  extant  of  iiie  difference 
betwem  the  tax  thus  actually  paid,  guaranteed,  or 
secured  and  the  aikount  for  which  such  transfer  would 
otherwise  be  liiNb  hereunder,  or  within  the  jurisdic- 
tion  thereof. 

O.  OOBRHKAIlOir  TAXBS. 

In  additioii  to  the  general  prc^erty  tax  certain  taxes 
are  tovied  on  0Qip«»a& 

Corporations  incorporated  and  tevlng  their  principal  place 
of  business  in  the  state  (termed  resident  corporations)  are 
required  to  pay  an  annual  license  tax,  based  on  the  author- 
laed  capital  atock,  aa  teOows:  |S,000  or  leas,  $10;  over  $5,000 
to  flO.OOO,  $15;  over  $10,000  to  $25,000,  "$20 ;  over  $25,000  to 
$50,000,  $25;  over  $50,000  to  $75,000,  $45;  over  $75,000  to 
$100,000,  $50;  over  $100,000  to  $125,000,  $56;  over  $125,000  to 
HOOuOOO;  $00;  over  $150,000  to  $175,000,  $70;  over  $175,000  to 
$200,000,  $75 ;  over  $200,000  to  $300,000,  $90 ;  over  $300,000  to 
$400,000,  $105;  over  $400,000  to  $500,000.  $120;  over  $500,000 
to  fMMMIW^  flTO;  aaoie  tliaii  fMWOiiOOO^  fim 
addtthmal  $1,000,000  or  fraction  thereof. 

Domestic  corporations  which  are  nonresident  are  required 
to  pay  an  annual  license  tax  on  antliorlaed  capttal  stock  as 
feUows:  $10,000  or  less,  $15;  over  $10,000  to  $25,000.  $20; 
over  $25,000  to  $50,000,  $30;  over  $50,000  to  $75,000,  $40;  over 
f75,O0O  to  $100,000,  $50;  25  cents  additional  on  each  $1,000 
op  to  fMNMPgOeO;  If  over  fMWMWO,  fSnk  aad  20  eente  on 
aadi  addUtonal  $1,000  up  to  $2,000,000;  if  over  $2,000,000, 
$475,  and  10  cents  on  each  $1,000  additional  up  to  $4,000,000 ; 
if  over  $4,000,000,  $675,  and  $50  on  each  additional  $1,000,000 
fncttea  ttereof. 

Foreign  building  and  loan  associations,  and  mutual  invest- 
ment or  trust  companies,  pay  to  tte  conunissioner  of  bauldng 
te  eertllleate  of  antterity  an  ananal  toa  of  $25i 

Foreign  corporations,  on  complying  with  certain  conditions, 
are  entitled  to  the  rate  of  "resident"  domestic  corporations, 
according  to  the  proportion  of  their  capital  stock  which  is 
ngrannled  bj  tte  pwHwrtj  owaad  and  used  to  thla  atote,  wten 
tfte  valaa  of  the  property  amounts  to  $5,000  or  over,  but  if  the 
vaiaa  of  each  property  la  less  than  $5,000  tte  rate  is  tte  same 
w  te  **aoarealdiat'*  onrpMaOoaa  &i  ao  eaaa  ia  Hia  tteeaae 
tax  to  kelesi  ttaa  $30. 


gTOHSUB^WEST  VIRGINIA. 

This  tax  does  not  apply  to  foreign  insurance,  tel^^ph,  tole> 
ptoae;  or  cxpreaa  ooB^paBlea,  te  wMdi  an  aonnal  Uoenae  tax 
is  specially  provided. 

Foreign  insurance  companies  pay  a  license  tax  of  2  [Mir 
cent  of  the  amount  of  pcoBdam  oolleeted  to  too  atoto,  Ioh 
retomed  premluma 

Other  fees  paid  by  insurance  companies : 

Fire  Insurance  companies  (except  farmers'  Stotsal  and 
otter  like  eompaalea)  dotes  bMtaeaa  to  tte  alate  pay  ona- 
half  of  1  per  cent  of  gross  premiums  receipts  for  maintenance 
of  state  fire  marshal's  department.  Thla  tax  may  be  omitted 
any  year  tliat  the  existing  fund  la  laise  enough  to  matntata 
'tta  dapartowt  for  tte  eacnat  year. 

Insurance  commissioner. — For  valuation  of  domestic  life 
toaurance  companies'  poUcies^  1  cent  on  each  $1/X)0.  There  is 
a  relaltotovy  rate  te  vataatlaa  of  lito  potteles  te  eoovaaiea 
organized  under  tte  lawa  of  anotiier  state. 

Ail  insurance  companies,  annual  llcoise  fee,  $10;  for  receiv- 
ing and  filing  annual  reports,  $10;  certificate  of  valuati(Mi  or 
coodttloas  to  bo  fled  to  aaottwr  alata^  |S;  te  oach  aaeaTk 
certificate  of  authority,  $5. 

Foreign  fratonal  benefit  societies  for  first  certificate  of 
aniliority,  $25. 

Foreign  expreaa  otnnpanies  pay  $1.50  per  mile  of  road  over 
which  they  carry  expressage ;  foreign  telegraph  and  telephone 
companiee.  $1  per  mile  of  wire  over  which  messages  are  sent 
■II  a  riftm  rarrHir  tintimm  tnnwi  la  aa  esae  to  tte  lloaiaa 
tax  to  be  less  than  $100. 

Corporations  holdtog  more  than  10,000  acrea  of  land  to  the 
stote  pay  a  tax  of  6  cento  per  acre  to  ezeeaa  of  KMMW  aiawa 

Oorporatlona  dmrtoMd  tor  educational,  IttBtarft  asrled> 
tural,  scientific,  religious,  or  cluirltable  purposes,  and  cemo- 
teries  and  lodges  not  incorporated  for  profit,  are  exempt 

Denwatle  laasmnfo,  oapraH,  lalesripi,  and  tofcfftema  coa^ 
paatoi  asa  taxed  aa  oOier  oecpocatlaaa 

a.  BUSINESS  TAXES,  LICENSES,  ANO  nSSS. 

The  state  requires  licenses  for  vaiious  acts,  occupa- 
tions, and  businesses,  some  of  which  are  issued  the 
auditor  and  others  by  the  connly  ooist  and  (he  oonntj 
dark  of  the  coonty  in  whkii  the  bosinesB  is  to  be  csr- 
riad  on,  except  m  incorporated  cities,  villages,  or 
towns,  in  which  cases  the  licenses  are  issued  by  the 
council  for  city  purposes,  and  by  the  county  court  csr 
county  clerk,  depending  upon  the  nature  of  the  license, 
for  state  purposes.  It  is  the  duty  of  the  county  clerk 
to  ascertain  from  time  to  time  all  persons  in  his  dis- 
trict fram  whom  state  licenses  are  required;  but  it  is 
also  the  dnty  of  every  person  to  a|^y  to  the  county 
clerk  and  cause  himself  to  be  properly  listed  and 
licensed.  The  license  tax  year  is  computed  from  July 
1  to  June  30  of  the  following  year. 

The  following  taxes  are  levied  annually  unless  other- 
wise stated,  and  become  a  part  of  the  state  fund: 

Hotel,  tovem,  or  restaurant,  3  per  cent  of  tbe  yearly  rentol 
▼aloe  of  tlio  tMoadaee  ooeopM;  diatilleriaa  of  wkMiy  aai 

brandy,  $100,  and.  In  addition,  25  cents  for  every  barrel  manii* 
factured,  except  apple  and  peach  brandy;  brewers  of  porter, 
ale,  or  beer,  or  any  drink  of  like  natore,  flOOi  and,  to  addl> 
tloD,  15  cento  for  every  barrel  of  beer,  ete.,  manufactured. 
Sale  of  brewed  liquors— wholesale.  $750  for  not  over  5.000 
barrels  and  15  c^ts  for  each  additional  barrel;  spirituous 
llqaots  oHmt  tfam  Ireirad  llQBOia,  fTW  to  addUton  to  an  otlwr 
taxaa;  NtoO,  fSQO;  aate  of  botb  wlrltooaa  and  bieitod  U|vora 


IJUkilAll/^  iHl^U  IfJ!j'VJ!iJN''UJ!f  OIOlJ 


-WEST  VntOINIA. 


at  mm.  fMHV:  i*  mtim  mOtn  inr  same.  |100;  wholesale 
aad  itAan  of  otlier  Hum  lireired  Ilqiiota»  not  to  dnmk  on 
premises.  $1,000;  llqnora  cm  railroad  cars,  $25;  assignment  of 
liquor  licemMh  |Q0;  sale  of  both  spirituoua  and  brewed  liquors 
vloletaH  1130^  voA  mwy  barrd  of  taer  aold  In 
of  4.000^  15  cents  in  addition,  mnnldpal  tax  for  same  to 
bo  limited,  maximum  |750.  Refireshments  In  theaters,  |700. 
f  of  ai^le  or  peadi  hrandj  distilled  from  fruit  grown  In  the 
$100.  Beal  astate  and  alock  1»oiEac%  IW;  hwcfct  diops, 
STiOO;  d|EarettB%  $10;  other  preparations  of  tobacco,  $5. 
Dmgi^ali^  $2;  iMMfttag  all^  for  public  nse^  940  for  the  first 
allir  wi  $1S  'ior  'OMli'  niiiltioMl  allqr;  Mttatda  and  Ite  like.. 
990  for  the  first  table  and  $25  for  each  adflttlBMl  «Uo;  jUk 
ABalei%  $2S;  agmts  of  Junk  dealers,  $10;  tra^m  alaaip 
9OOO;  trading  hooae-hoatSk  9^0;  penny  doi 

n,  9il  tiUHv  rtti  ■iaehlBeB.'96;  anloBO- 
bilea.  91 0;  merry-go-rounds,  etc.,  1  week,  $10;  4  months,  930; 
6  months.  9^0;  1  year,  91OO ;  dealers  in  pistols,  dirks,  etc.,  910; 
■HMgr  ftNlBW,  ISB;  tafatdlc^  $W  for  tk»  int  taMm,  $10  for 
•neb  additional  table;  roller  skating  rinks  for  public  resort — 
dtlea  of  10,000  inhabitants  or  mare,  9100;  5,000  to  10.000, 
9S0;  tan  tkan  5.000,  925.  Public  parks  (admlaalmi  fee),  coun- 

mm  of  ofiir''iiliiliili>aiiita«i^i 20.000  to  aouoooi  $is:  less 

than  20.000,  $10.    Fortune  tellers,  $5;  labor  agency.  $100. 

95.  with  92  additional  for  evoy  1.000  inhabitants 
lliwiiiiwiLOga,  $100;  #Mdom  tai  pntant  rl^iii, 
Ft  lb M«m.  agencies.  $10.  Peddlers — without  a  horse.  950; 
with  one  horse,  $150;  with  two  or  OMwe  horses.  9200.  Trav- 
eling salesmen — sewing  maffMiiMt  nad  ilVfWik  $30;  musical  in- 
920;  llgktnlng  roda.  $10;  iMiak  ajwit^  $10;  shoot- 
:  gallaiea,  925.  Theatrical  po^ormancea.  In  cities  of  20,000 
or  over.  920  per  week;  over  10.000  but  under 
$1S  par  wwk;  aad  in  eltlw  of  1/kflm  1» 
and  less,  $10  pw  week ;  on  boats  exdusively  on  navi- 
9100  annually.  Theaters  and  opera  housea.  In 
«C  aOiOOO  or  more  Inhahltanta.  three  months,  $100;  Six 
$»>;  oao  year,  $1«0;  lOyOOO  bnt  under  HMMW  Inhab- 
llantsk  three  months.  $75;  six  months,  $100;  one  year,  $125; 
ItuOOO  bnt  under  20^  Inhabitants,  three  months.  $10;  six 
mmOM,  HO;  OM  f«nr.  $100;  OyOOO  iMt  wdw  lOvMO  mt^ 
iUntSk  HMt  MonthH,  $20;  six  months,  $90;  one  year,  $40; 
2,000  but  onder  5.000  inhabitants,  three  months.  $10;  six 
months  $15;  one  year,  920;  leas  than  2,000  inhabltanta,  three 
■MM^  $B;  afac  BMMilb%  98;  one  year,  $1<1^  Circuses  or 
menageries,  or  both,  or  wild  west  show,  for  each  exhibition, 
JOyOOO  Inhabltanta  or  more.  975;  10^  to  30,000,  950  ;  5,000  to 
liOs  iHi  flHUi  mom,  mi  tmlMd  snlMl  or  doff  and 
bow.  aOyOOO  iabiriiltants  or  more,  990;  10,000  to  30,000, 
$■>:  less  than  10,000.  910.  Side  ahowa,  each  entertainment  or 
•Kbibitlon.  10,000  inhabitants  or  more.  910;  less  than  10jOO<^ 
9k  llklle  ImiMii.  $U»:  "tni*  ennival.  $•  a  wwk  for  mdk 
iaiatalnment  for  which  a  fee  Is  charged.  Any  other  shows. 
■Mb  exhibition,  10.000  or  more  Inhabltanta,  91O;  less  than 
95;  MMsmt  riww,  $i  «  d«r  or  $90  a  wek.  CftMflMU^ 
IriiiMii  $9.  Beglstered  wmm,  95. 

Teacher's  examination  fee,  92;  county  Institute  enrollment 
itoi^  9L  Gertiflcate  to  practice  dentistry,  925;  annual  fee.  92. 
rbarmnrlit  «nmln«tieB  fm,  $10;  Mwnlal  fse^  $1;  aariatant 
pharmacist  examination  fee,  $5;  biennial  fee,  50  cents.  Per- 
mit ft»r  assistant  phaimadat  to  conduct  drug  store  hi  town  of 
•10  tababitants  or  lem^  9&,  OiloiMti7f  examination  fB^  $1S; 

iff  NCbdratbNi.  $10;  ctrtfOeate  vi  examination.  95. 
pMte  accountant,  certificate  fee,  $25.   Tax  on  state 
Sodildubs  keying  liquor  for  sale  to  members,  where 
r  1M%  9900;  ofw  lOO  mMibef%  9900;  tf  a 
than  a  year,  then  proportionate  anMMMit  ta 
;  eompvted  for  lesa  than  three  months. 


r.  THE  IN  COMB  TAX. 

ThMw  m  no  inoome  tax.  in  Woit  l/ligiiiio. 


1.  Base — 

The  property  included  and  the  assessment  thereof 
are  the  some  lor  county  as  for  state  purposes. 

2.  RaU-- 

Hit  levy  lor  ooiinty  purposeB  is  made  by  the  ooun^ 
oomt.  The  rate  is  limited  to  80  cents  per  $100,  whidi 

may  be  increased  by  the  court  for  certain  specific  pur- 
poses or  by  submitting  the  question  to  a  vote  of  the 
people.  But  the  total  rate  for  county  and  district  road 
purposes  must  not  exceed  55  cents  on  $100  TaloatioDu 
8.  Ooil§€Mm 

OoBmHoii  is  mado  fay  jOio  dMrit  at  the  suno  time 

and  in  the  nme  manner  as  that  of  the  state  taxes. 

Taxpayers  may  apply  to  the  county  court  and  appeal 
to  the  circuit  court  for  relief  against  county  levies  im- 
properly charged. 

The  aheriff  or  collector  receives  a  commission  on  county 
teviea  gmdnatnd  aooMdhig  to  the  amounts  eoDaeled. 

B.  P0U.TAXXS. 

The  county  oouri  may  also  levy,  for  road  pnrposesi 
a  poll  tax  of  $1  on  eveij  mak  inhihitaiit  over  SI  and 
under  50  years  of  age. 

e  AMO  ow  mmmaxAxcm  Aim  mammM!nm  tazm. 


There  are  no  inheritance  or  oorpMration 
the  oonntf. 


taxes  lor 


S.  BU8INX8S  TAXIS,  UGEMSIS,  AMD  FIBS. 

The  county  conrt  levies  annnally  a  per  capita  tax  on  dogs 
listed  by  the  assessor,  of  60  cents  on  malea,  60  centa  on  qiayed 
females,  and  91il$  <B  vns|Nijed  faadta  SaMmt  hoalM's 
license.  75  cents;  nonreaUtant.  $10;  detkfs  foes  addMoesl.  9$ 
and  BO  oenta.  rmpoittivriy* 

liTOiHaPAi*  Bbvbwubb. 

A.  coenbbaij  pbopebty  taxes. 


0.  Tk»  pmperiy  Mmded  mtd  MWinp^.— Hie  prop- 
erty inefaided  and  the  assessmoit  thowol  is  the  some 
as  for  state  and  county  taTstiiw 

2.  Rate— 

Taxes  are  to  be  levied  by  the  council,  the  rate  being 
limited  to  not  to  exceed  35  cents  on  every  $100  valna- 
tiol^  with  power  to  aaaho  ft  ■podol  levy  ol  10  enti  p« 
$100  lor  the  payment  ol  ontatanding  indehtednosi, 

and  additional  levies  when  authorized  by  a  majority 
▼oto  ol  Ao  peq[>le.  The  total  indebtedness  of  a  city  or 
municipality  must  not  exceed  5  per  cent  of  the  total 
value  of  the  taxable  property  therein. 


TAXATION  AND  REVENUE  SYSTEMS— WISCONSIN 


8.  CoSUt^im— 

GoUection  is  made  by  the  seigeuit  in  s  mannor  an* 
alogoiis  lo  that  for  state  taxes. 

C  AKD  D.  INHEKrrANCE  AKD  CX)RPORATIOK  TAXES. 

There  are  no  inheritance  or  corporation  taxes  for 
cities,  towns,  or  villages. 

E.  BUSINESS  TAXES,  UGBHSBB,  AKD  IBM. 

The  coundl  of  a  city,  town,  or  village  may  impose  a 

license  for  any  act,  business,  or  occupation  for  which 
a  state  license  is  required.  The  statutes  limit  the 
liquor  license  to  $750. 

School  Revehctb. 

The  constitution  provides  a  permanent  "school 
fund,"  and  the  interest  on  this  fund,  a  portion  of  the 
revenue  from  the  state  general  property  tax,  the  pro- 
ceeds from  all  forfeitures,  confiscations,  and  fines,  and 
from  the  annual  capitation  tax  of  $1,  are  set  apart  as 
a  gooflral  sehocd  fimd  and  distribated  to  the  several 
ooanties  in  prc^rtion  to  the  sdimd  peculation.  The 
county  superintendents  then  apportion  the  shares  of 
their  respective  counties  to  the  school  districts. 

Every  magisterial  district  of  the  county  is  a  school 
district.  For  a  building  fund  the  board  of  education 
of  the  district  is  to  levy  a  tex  annually  on  the  fourth 
Tnosday  in  August  on  tiio  iiwuietty  toxaUe  lor  state 


Ml 

and  county  porposes  in  the  district,  the  tax  not  te 
^ceed  the  rate  of  15  cents  (Hi  ewry  $100  ol  the  state 

and  county  assessment;  and  for  the  teachers'  fund,  not 
to  exceed  25  cents  on  every  $100.  Provisions  are  made 
for  additional  levies  as  follows: 

Yov  high  school  purposes  in  cities  of  less  than  10,000 
inhabitants  and  for  special  debt  levies,  each  not  to  ex- 
ceed 10  eente  par  $100;  for  lengthening  sdiool  term 
where  graded  or  high  sdioois  are  fcurmed  in  densely 
populated  districts,  5  cents  per  $100;  and  fw  other 
purposes  by  suhmitting  same  to  a  vote  of  the  eiedkirs. 

LEGISLATION  AFFECTINO  REVENUE  LAWS:  1018. 

The  rate  of  levy  for  stsite  iind  state  school  purposes  was 
increased  from  a  maximum  of  3  cents  to  that  of  10  cents  on 
9100  Tslnatkm. 

A  "  Blue  Sky "  law,  regulating  inveBtmeat  COia|WI»lee>  was 
enacted  and  provides  for  certain  fees,  etc. 

An  annual  license  tax  was  imposed  upon  bydrodeetclc 
eon^anlea,  amounting  to  A  of  1  per  cent  per  month  of  tlie 
authorized  capital  stock  until  such  company  begins  the  sale 
of  electric  energy,  after  wliich  time  the  license  tax  is  to  he 
1  per  cent  of  flie  aiow  taeome. 

A  public  service  commission  was  created,  and  foes  to  be 
fixed  by  the  state  auditor  and  to  he  paid  hy  the  public  service 
corporations  for  its  support  were  provided  fbr.  This  commla- 
rfen  !•  to  have  control  of  the  toseleW—  of  all  poUie  ■erviee 
corporations  in  the  state. 

Inspection  fees  were  provided  for  in  the  case  of  hotels  and 
ratanrants. 


WISOONSIK.' 


Wisconsin  depends  principally  upon  the  general 
property  tax  iar  oounty  and  municipal  revenue 
and  lor  stete  rewme  wImb  thsre  is  a  deficiency 
in  ooipomtioB  taxes  paid  direetiy  into  tiie  state 
treasury  for  the  support  of  the  stete  government. 
Steam  railroads  and  telegraph  companies  are  assessed 
by  the  state  tax  commission  and  all  taxes  therefrom 
paid  to  the  state.  The  street  and  interurban  railways 
are  assessed  by  the  same  cominission,  and  85  per  cent 
of  the  tftses  go  to  the  mnnicipalitieB  in  whidi  they  are 
(^eratod  and  15  par  cent  to  the  stete  lieense  lees 
on  the  gross  receipts  of  telephone  and  insurance  com- 
panies are  imposed  in  lieu  of  all  other  taaDes  exe^ 
those  on  real  estate. 

The  inheritance  tax  law  adopted  in  1899  was  de- 
clared unconstitutional  in  1902.  The  legislature  in 
1908  passed  a  new  inheritanoe  tax  law  vrhkli  has  been 
upheld  fay  the  court  The  poll  (ax  i^i  a  local  rood  tax 
only. 

'This  compilation  is  derived  mainly  from  the  foliowing 
•ources: 

Wisconsin  Statutes  of  1808,  edited  by  Arthur  L.  Sanborn 
and  Jdm  R.  Berr^nian :  Madison,  YHb^  1808. 

8iu>planent  to  tile  Wisconsin  Statutes  of  1898,  edited  by 
Arthur  L.  Sanborn  and  John  B.  Sanborn :  Madison,  Wis..  1906. 

Laws  U  WliuiBHa,  ttiO  »»;  Uammm,  Wla,  IMMOia 


An  income  tax  law  was  enacted  by  the  legislature  in 
1911. 

ouwsfn'njMoitu*  raovisioiis. 
aiTOTjff  vni, 

flSal.  Themleeof  taxatleaitellbeaaifiicnradtaxeiiftaE 

be  levied  ui>on  such  proiwrty  as  the  legislature  shall  prescribe. 
Taxes  may  also  be  Imposed  on  incomes,  privileges,  and  occupa- 
tions, irtiich  taxes  may  be  gtadoated,  and  progtcarive  and 
reasonable  exemptions  may  be  provided. 

Sex;.  5.  The  Ic^rislature  shall  provide  for  an  annual  tax  aofll- 
cient  to  defray  the  estimated  expenses  of  the  state  for  each 
year;  and  wlMmever  the  expenses  <tf  any  year  diall  exoeed 
the  Income  the  legislature  shall  provide  for  levying  a  tax  for 
the  ensuing  year  sufficient,  with  other  sources  of  income,  to 
pay  the  defldency  as  wdl  as  the  esdmsted  tmymmm  of  waA 
ensuing  year. 

Sec.  6.  (Taxes  are  to  be  provided  for  in  laws  authorizing 
creation  of  public  debts  by  the  state,  not  exceeding  9100,000, 
whidi  will  pay  the  prlndpal  and  interest  within  five  yeara) 

Sec  8.  (Any  l.iw  which  imposes,  continues,  or  renews  a  tax 
mnst  be  passed  by  yeas  and  nays  in  a  house  of  which  three- 
flfths  of  all  the  members  d^ected  are  required  to  conatltnte  a 
qboribl) 

AinouE  vn. 

Sec  18.  The  legislature  shall  impose  a  tax  on  all  civil  suits 
commenced  or  prosecuted  in  the  municipal,  inferior,  or  circuit 
courts,  wkkft  Aall  eonatltnte  a  fSad  to  be  applied  toward  tlie 
payBMMt  of  tee  siltqr  offMon, 


TAXATION  AND  REVENUE  SYSTEHa-WISOONSIN 


I¥. 

legMatme  is  prolilbited  from  oiacting  any 
Inr  a 

z. 


Smc  4.  Bsdi  town  and  city  sball  be  required  to  raise  by  tax, 

not  lem  Chan  one-half  the  amount  received  by  sodi  town  or 
dtr.  raRpcetlvely.  for  adiool  puzpoaes  from  tlie  IneooM  «C  tbe 


Id* 

&  iMwBMptl  eorporatkHw  ai»  to  be  iMttieted  by  the 

legislature  In  their  power  of  taxation,  aaacMBuent,  and  COD- 
tzacting  debts.  Any  county,  dty,  town,  village,  school  district, 
m  otter  anmldiiMl  corporatl<«  inconring  any  indebtedness 
■mt  beftire  or  at  tte  tiaw  «f  iktag  ao^  provide  §m  tbe  eoBee^ 
lion  of  a  direct  annual  tax  sufficient  to  pay  the  interest  on  the 
ae  It  falls  doe  and  also  the  principal  witbln  20  yean.) 


iinctly  eoneemed  with  tuoilMin 


ft)  jtaigiiioni;  in  tMiae  mtA  vlllafei^  eieeled  toe 
I  dties,  chosen  by  the  city  council  or  elected,  for  one  or  two 
For  each  dty  of  150,000  inhabitants  or  more  (Mil- 
m  hmatA  ef  appRiiien  is  pvoffidad  for,  to  lie 
m.  wamtmiiamn  from  amtmg  the  city's 
CS|  ne  iowtt,  dty,  and  Tillage  treasurers,  who  act  also  as 
Eftase  officers  are  compensated  by  salary  since 

(3)  The  bonrd  of  rerleir,  li  tmna,  composed  of  the  super- 
viaora  and  clerks;  in  dtlee  of  tte  llrat  class  (Milwaukee),  of 

dtles,  of  the  mayor,  dty  dcik.  and  waA  other  officer 
m  officers,  other  tlian  the  assessors,  as  the  common  council 
dkall  determine;  in  Tillages,  of  the  president,  derk,  and  such 
Mem  m  the  tmim  hoard  thai  hr  efilaanoe 


Ci)  Ihe  county  cleiic,  elected  for  two  years. 

(8)  The  ooonty  board,  eooqMMnd  of  supervisors,  elected  an- 
— ally  tnm  tSOm  and  towna 

(6)  The  assesaors  of  Incomes  appointed  by  the  state  tax 
commission  by  state  dlatrlets.   These  officers  in  addition  to 

(T)  Tkm  state  tax  commission,  cowawsed  of  three  eosnuls- 
apptrfnted  by  the  governor  for  t«ms  of  el^t  years, 
earardaea  wide  soperrlaoty  powers  over  state 
It  pnsGfflMs  fonsB  to  he  seed  hj  the  local 
taxatkm  officers  in  their  work,  and  from  them  receives  statis- 
tleal  data.  The  eommiasion,  as  a  Ixmrd  of  assessment,  assesses 
Ike  pteperty  ot  raOraad  casspanies,  express  conpaalee^  street 
tajQmmj  convpanles,  and  gaa^  electric  light,  water,  heat,  and 
companies  operated  in  connecti<m  with  them,  steam  rall- 
freli^t  line  companies,  equipment  companies,  slewing 


.stlon 


The  commission  also 
of  the  Inhttitance  tax. 


in 


I.  The  property  included  and  exempt. — All  property 
the  slate  except  such  as  is  exempted  is  subject  to 


this  tax.  (For  »  deseriptaan  of  torn  levied  againat 
raihfoadSi  teltgrai^  eompaniwi,  tte^  for  Ma  pwpuiea 

CSorponilioii  teiM;) 


(1)  Real  property  indndes  not  only  the  land  Itartf,  hat 
all  buildings,  fixtures,  improvements,  rights,  and  privileges 
apprataining  thereto,  all  swamp  and  overflowed  lands  con- 
tfsetod  for  sale  bar  sajr  eooBlar  boava.  aad  an  poblle  Isads  sold 
and  not  patintsd,  wiUsmt  mptd  to  aar  feftleiies  sC  pewliii 
money. 

The  right  to  enter  and  take  away  mineral  from  lands,  when 
gcaatsd  or  reserfsd  hf  tt&tA,  Is  taxsUe  mtmttif  nam  ^ 
land  upon  the  request  of  eifhir  tta  SSPBSr  Itf  ihs  tto  sa  Ifes 

owner  of  the  resenratiim. 

A  mortgage  is  deemed  an  Interest  to  the  real  estate  and 
assessed  as  such  where  the  land  lies.  At  the  option  of  the 
mortgagor  both  said  interests  may  be  assessed  and  taxed  to- 
gether, without  separate  valuation,  to  tbe  mortgagor  or  occu- 
pant, tte  saas  as  uaeucnuniswd  res!  eitoto  fte  telsnst  ef 
the  mortgagor  Is  to  be  assessed  only  for  such  value  as  remains 
after  deducting  the  intereat  aaeeaeed  to  the  mortgagee.  The 
exemption  d  credita  on  aceonnt  of  dd>ts  owing  does  not  apply 
to  mortgage  credlto  BBBBied  as  an  Interest  to  real  estoto 

(2)  Personal  property  includes  toll  bridges,  saw  logs,  tim- 
ber, and  lumbw,  dtli«  upon  land  or  afloat;  steamboats  and 
Me  et  basM  er  iritoead;  haffldtofs  apoa  lessed  Isndm  if  net 
assessed  with  the  lands;  feriyheati^  tocloding  their  franchises; 
ice,  cut  and  stored ;  and  all  goods,  wares,  chattels,  and  effects 
having  any  real  or  marketable  value  not  induded  in  the  term 
**real  prepartj.**  fltoee  MOT  the  atoetoori  have  been  «e- 
dflcally  charged  with  the  duty  of  aseertatotoc  the  number  and 
value  of  all  antomoblles^  and  astosrint  ttMa  as  peraonal 


lavroremente  on  homestead  lands  of  settlers  tm  tibs  fMHte 

domain  are  to  be  assessed  as  personal  property. 

Treated  aa  personal  property  is  all  property,  indnding  real 
estoto  aad  ftaaddse,  owned  or  oasd  hy  petsoas  or  eorporattons 
engaged  in  supplying  municipalities  with  water,  electric  light, 
and  gas,  as  well  as  all  property  used  in  the  improvement  of 
navigation  of  pobHc  irtreams  or  the  conaonratlon  and  r^la- 
tlon  at  height  and  flow  of  waters  in  public  reeervoirai 

The  exemptions,  in  addition  to  pohUc  jMifiilj,  mmf  be  etoh 
sidered  under  two  general  heads: 

(1)  Property  aseaptod  by  the  taeoew  tax  law  of  IMl: 
Money's  and  credits  of  all  kinds,  including  stoCba  and  bonds; 
housdmld  goods  and  furnishings;  farm,  orchard,  and  garden 
machinery,  implementa,  and  tools;  watches,  pianos,  organs^ 
wialodeonsi  aad  other  mnslcal  instnaneato;  bkycles;  parsnasl 
ornaments  and  jewelry  habitually  worn. 

(2)  Property  exempted  prior  to  and  remaining  exempt  inde- 
peadiaat  eC  toe  toessM  tax  law,  to  addlMen  to  pobUe  property, 
indndes:  Personal  property  owned  by  any  religious,  scientlfle, 
literary,  or  benevolent  association,  and  the  real  property  neces- 
sary for  location  and  convenience  of  buildings  of  same,  not 
fBPBsedlng  10  seres;  the  toadi^  aet  stgeeding  10  acn%  together 
with  the  buildings  thereon,  not  within  an  incorporated  town  or 
village,  owned  by  corporationa  organised  for  moral,  religious, 
sad  edaeattoaal  purposes  aad  nsed  exdoslTdiy  for  the  holding 
of  aaaaal  encampments  or  assemblies ;  the  lands  tt  a  chsitoead 
coll^  or  university,  not  exceeding  40  acres ;  parsonages ;  pnh- 
lie  libraries;  organliationa,  other  than  libraries,  formed  to  en- 
oooage  the  taeaiti^  aad  frtMi  bate  aaeepnel  sle«  and  pay 
no  dividend ;  state  or  county  agricultural  societies;  flre  engines 
and  buildings  and  grounds  of  organized  flre  companies;  the 
property  of  Indians  who  are  not  dtizens,  except  lands  held  by 
them  by  piiffhase;  fietories  sad  m»  peepeilj  sf  cesietetj  aa- 
sedations ;  pensions ;  stock  In  corporations  paying  taxes  on  their 
property;  wearing  awerel;  family  portralta;  priTSto  llbrariei» 


TAXATION  AND  REVENUE  SYSTEMS— WISCONSIN. 


263 


aet  ciif^wXlIm  1900  to  Talue ;  one  sewing  machine ;  firearms  for 
use  of  owner,  not  exceeding  $25  in  value;  not  exceeding  five 
colonies  of  honey  bees;  poultry  $25  in  value;  farm  animals 
bona  after  Deoember  81  next  preoeffing  the  day  of  aseessment; 
one  watch,  carried  by  owner;  personal  property  of  Insurance 
companies;  growing  crops,  including  medicinal  plants;  provi- 
sions and  fuel  suffldent  to  sustain  a  family  for  six  months; 
the  HMae  of  toe  Friendless  to  Mllwanlwe;  all  personal  prop- 
erty and  real  property,  up  to  120  acres,  of  the  Home  for  Feeble 
Minded  at  Watertown;  fair  grounds;  tree  belts;  public  parks; 
monnment  grounds;  armories;  sinc-prodndng  planto  for  toree 
years;  the  Turner  sodeties;  capital  stock,  installments  paid 
in,  and  securities  of  any  mutual  savings  fund  or  loan  asso- 
ciation; public  art  galleries;  capital  stock  of  certain  cooper- 
attve  soelelies;  personal  property  of  certain  trust  or  anralty 
corporations;  Milwaukee  Orphan  Asylum;  plauk  or  toll  roads; 
boulevards  and  pleasure  grounds  held  in  trust  for  cities: 
Lawrence  Institute  of  Wisconsin;  lands,  not  exceeding  4U 
acres,  plsnted  to  fbrest  trees  (exempt  tor  80  years) ;  memo- 
rial halls,  owned  and  occupied  by  Grand  Army  of  the  Repub- 
lic, Soldiers'  Memorial  Associations,  Womb's  Belief  Corps,  or 
Boas  of  Teterans  organisations,  providing  toere  be  to  the  hall 
a  memorial  tablet  and  isacrlbed  thereon  all  the  known  names 
of  all  the  enlisted  men  of  a  given  town,  dty,  OT  county  who 
died  in  the  service  during  the  Civil  War. 

b.  Assessment. — ^The  assessment  or  valuation  of 
property  with  the  exception  of  railroads,  street  rail- 
ways, telegraphs,  and  property  of  sleeping  car  and  ex- 
pnes  companies,  which  is  assessed  by  tfao  state  tax 
commission,  is  made  by  the  local  assessors  in  the 
towns,  villages,  and  cities,  and  refers  in  the  case  of 
real  estate  to  any  date  between  May  1  and  the  time  of 
the  sitting  of  the  board  of  review ;  in  the  case  of  per- 
aonal property  to  die  let  day  of  May,  except  that  saw 
kgi,  timber,  railway  ties,  or  teiegraph  poles  owned 
by  nonresidents,  may  be  assessed  at  any  time  during 
April.  A  separate  roll  by  counties  is  made  up  by  the 
state  board  of  assessment  and  is  the  basis  of  the  appor- 
tionment of  state  taxes. 

Beal  and  personal  property  is  to  be  Yalaed  amuully 
bj  the  assessor,  either  from  actaal  -ntm  or  the  best 
information  available,  al  the  Itall  rtkm  that  oonld  be 
obtaiagd  at  private  salsb 

Real  property  belonging  to  benevolent  associations,  and 
leased  to  another,  which  would  be  exempt  if  used  by  such  as- 
sociations, is  assessed  to  the  lessee. 

ttasl  ptepeilJ  eeitttsd  ftoBi  aawieeunim  to  any  year  aasy  he 
assessed  tor  soA  fssr  ieitaff  ear  of  flia  tone  BSKt  seeeeettng 
years. 

A  mortgage  is  taxable  as  sn  tetoest  to  the  real  estate;  but 

the  mortgagor  may  in  the  deed  elect  to  ttave  assessed  to  him, 
together  with  his  own  Interest,  that  of  the  mortgagee.  Most  of 
the  mortgages  executed  in  recent  years  contain  this  provision. 

The  aaseesor  enters,  to  separate  ooimnns,  tend ;  Improfcments, 
including  such  fixtures  as  are  not  included  under  personal 
property ;  and  in  other  columns  the  several  classes  of  personal 
property.  He  has  authority  to  era  mine  toe  taxi)ayer  under 
mtk  as  to  personal  property.  If  the  assessw  has  reason  to 
btfers  that  there  to  other  property  liable  to  taxation  he  may 
add  to  the  aggregate  valuation  of  personal  property  such 
auBQiit  as  hs  esthnstos  to  be  JaM  end  e^ultobla 

Personal  property  is,  in  Renernl,  assessed  in  the  assessment 
district  in  which  the  owner  resides.  If  the  owner  be  a  non- 
resident but  has  an  agent  to  the  states  the  penKmal  property 


is  assessed  in  the  assessment  district  in  which  the  agent  pe» 
sides.  Assessed  where  located  are  merchants'  goods,  wares, 
commodities  kept  for  sale;  manufactnrors*  stodt;  buildings 
OB  leased  lend  iHien  the  boUdlngs  are  peraonal  pn^rty; 
farm  implements,  live  stock,  farm  products  other  than  crain  In 
warehouse;  cordwood,  all  saw  logs,  timber,  railroad  ties  and 
Inmber;  and  all  personal  property  owned  by  nonraddeiito 
hSTlng  no  agent  In  the  state.  Personal  property  ordinarily 
assessed  at  the  residence  of  the  owner,  is,  when  held  by  co- 
partners, joint  owners,  or  owners  in  common,  who  reside  to 
dfgeient  asseasnient  districts,  asseesed  to  the  district  to  whkh 
they  have  their  principal  office  or  place  of  touiness;  and  if 
there  be  no  such  priuciiMil  office  or  place  of  business,  then  in 
the  assessment  district  to  whldi  the  personal  property  te 
toeatad. 

Shares  of  stock  in  Incorporated  banks,  and  in  trust,  annuity, 
and  guaranty  companies,  as  well  as  the  capital  of  eveiy  pri- 
vate bank,  are  Uable  to  aaasssnient  and  taxation  as  personal 
property  in  toe  district  where  the  bank  or  other  institution  is 
located.  This  tax  may  be  paid  by  the  bank  or  company,  in 
which  case  it  has  a  ll&n  on  the  ahares  of  ttatk  for  the  amount 
of  taxes  psid.  Tte  tax  on  shares  aad  capital  Is  to  Use  ef  an 
taxes  <m  toe  lartAi  mnikm,  stoperly.  sad  assels»  exoept  real 
estate. 

In  assessing  shares  of  stodE  to  any  teeorporated  bs^  the 
assessor  determines  their  total  true  cash  value  according  to 
his  best  judgment ;  if  the  bank  owns  Its  banking  building,  the 
assessed  value  thereof,  including  the  land  uiwn  which  tlie  build- 
ing te  located.  If  owned  hy  the  beak,  to  deducted  tnm  toe  total 
value  of  such  sliares.  The  remainder,  or  the  whole  thereof  if 
the  bank  does  not  own  such  building*  divided  by  the  total  num- 
ber of  shares  of  stock  is  taken  as  the  valuation  for  asseas- 
meat  of  such  liiareB.  No  dednedon  to  made  on  soooont  of  any 
other  real  estate.  There  to  ao  direct  aaNesment  of  the  par- 
.  sonai  property  of  bauica 

Corporations,  except  when  otherwise  provided,  are  ■eeeesea 
on  thdr  property  in  the  same  manner  as  todlvldaBls.  Stock 
in  corporations  so  taxed  is  not  taxable. 

The  fixtures  and  appurtenances  of  waterworlcs,  and  gas  and 
electric  light  plants,  and  the  ftonchlses  ttMsset;  net  osrasd  by 
municipalities,  nor  carried  on  in  connection  with  the  opera- 
tion of  street  railways,  nor  carried  on  for  the  exdusive  use  of 
the  person  or  ctnnpany  ^gaged  therein,  are  assessed  together 
as  a  aini^  item  or  unit  at  a  meeting  of  all  the  assessors  into 
whose  assessment  districts  the  utility  extends.  The  valuation 
Is  then  apportioned  to  the  several  assessment  districts  in  ac- 
cordMoe  wito  tlie  preportien  of  the  piopeiiy  located  aad  best- 
ness  transacted  in  each  assessment  district. 

Railroads,  street  railways,  private  car  companies,  and  ex- 
press companies  are  assessed  by  the  state  tax  eommiasion  on 
the  basis  of  sworn  statonenta  of  the  oObxn  of  the  eompany 
and  on  its  own  Investigations.  The  extent  and  operation  of 
the  goierai  property  tax  as  applied  to  these  public  service 
corporatioas  sie  more  ftdly  treated  aader  the  head  of  Ootpnto- 
tion  taxes.  (See  D.  CorpMstion  taxes.) 

The  tax  commission  also  exercises  general  supervision  over 
the  administration  of  the  assessment  and  tax  laws  of  the 
state  and  advises  and  dlreeta  toe  asseasors,  boards  of  rertoir, 
etc..  in  their  work.  Whenever,  upon  complaint  made,  and 
after  a  summary  hearing,  it  shall  appear  to  the  tax  com- 
mission toat  toe  assessment  of  property  in  any  HBSSsmenl 
distrid;  is  not  in  substantial  conqfliance  with  law  and 
that  the  public  interests  will  be  promoted  by  reassessment, 
the  conuuissioners  have  authority  to  order  a  reassessment  of 
all  the  taxabte  ptupetly  to  sneh  tfsMet  to  be  aaade  by  persons 
appointed  for  that  purpose  by  said  commissioners. 

The  commission  may  entertain  and  determine  appeals  frosi 
equalisations  made  by  county  boards. 


TAXAHON  mm  KE?ENUE  SYSTEMS-WISCONSIN. 


Public  ntilities  extending  into  more  than  one  assessment 
district,  but  locally  taxable,  come  directly  under  tbe  super- 
vHm  of  t]i»«BauHlMl(iii,  m&  tie  ivOMle  mmuj  eoamnOm  may 
apiKal  directly  to  the  conuniasion  as  a  board  of  ravtew. 

A  Btatement  In  detail  of  the  taxes  levied  In  each  town,  dty, 
vWace^  and  county  most  annually,  by  the  third  Monday  In 
Daoeadicr,  be  mod  liy  the  devk  of  eedi  eoantjr  and  vlaor 
■ribdivision  with  the  tax  commissltm.  The  commission  supplies 
Hie  necessary  blanks.   The  minor  snbdiTiaion  statemmts  are 

When  the  statements  are  not  transmitted  iftllin  Om  ttne 
qieeifled  a  messenger  may  be  aent  therefor. 

«t  Sfmalization, — The  board  of  review  of  the  towns 
cities  equalizes  the  assessment  between  individ- 
of  the  municipality  and  corrects  the  assessment 
nlL  It  can  change  not  only  the  valuation  of  specific 
fopirijr  aanased,  bat  abo  the  aggregate  rahutioii  of 
•a^  kUMl  or  daas  ©f  property. 

Ib  its  prooMdlngs  the  boaid  w  empoerend  to  compel, 
by  anbpoeiia,  tiw  irfAnnduioe  of  witneases,  and  the  pro- 
duction of  booksi  invenlQffiea,  aeiiediileBi  papcvfl)  <nr 
documents. 

The  county  board  adjusts  and  eqiia&eB  tlie  vmhuir 
tioi  of  aU  taJEable  property  witliki  the  oountj. 

■B  lietiiren  diiiBteiit  oooiitiw  aoixwdi^ 

values,  and  for  this  purpose  may  onploy  experts  to 

make  careful  investigations.   The  valuation  assigned 

eadi  county  is  the  basis  for  the  apportionment  of  state 

taxes. 

The  l^gMlatiiie  provMles  for  mcb  aninial  tax  upon 
tbe  a0pnqgBito'  filwaiitim  of  the  slate  as^  is  wnp^cjifiil  to 
meet  the  estimated  expenses  of  the  state  for  each  year, 
and  the  deficienflyt  ^  ^rom  the  previous  year. 
The  sum  to  be  illlli  is  apportioned  by  the  secretary 
of  state  among  tii  iireral  counties  in  proportion  to 
lin  ttMim  vainaliim  of  the  pra|ierly  in  eadi  ommty 
:  by  At  aiaie  bomcidL 

ita  may  be  letiad  aad  col- 
taxes. 

T»  pfvfide  fOnds  for  new  cairitol,  heating  jplant,  and  ware- 
Ihnhs^  ttMie  is  levied  aa  aairaal  tax  spoil  tlie-sonenil  proporty 
•C  tito  etate,  in  each  yeer  tat  ntae  wmmtatm  flioal  yoen.  of 

1SQ& 


S.  CofUeHon— 

All  taxes  for  state,  county,  school,  and  local  purposes 
mm  collected  by  town,  city,  or  village  treasurers.  Taxes 
become  a  lien  upon  laiiidB  fkom  the  date  of  warrant 
in  Hw  tax  roll  authorisinf  tiia  oollee^m. 
fmam  not  paid  by  Fibroaty  1  are  subject  to  a  pen- 
of  2  par  cent,  which  is  paid  into  the  treasury 
together  with  the  tax.  The  treasurer  may  collect  by 
distraint  and  sale  of  goods  or  chattels  or  bring  an 
action  to  collect  the  tax  on  personal  property.  Lands 
upon  which  taxes  are  unpaid  are  returned  as  delin- 
to  tKe  eoQuty  tMMRiivr,  and  .sndi  eomnly  trea^ 
'iiiltar  jjitipn'iiei^  sndi'  sale,  may  sdl  on  'ifae  Hilid. 


Tuesday  in  May  my  lands  npni  whidi  taxes  are 

delinquent. 

Where  lands  are  sold  on  or  before  January  1  the 
tax,  unless  otherwise  by  contract  provided,  is  charged 
to  the  grantee;  where  sold  after  January  1,  to  the 
grantor. 

B.  KOU  TJXM. 

a  THX  INHERITANCE  TAX. 

Ssa  1.  A  tax  is  imposed  on  sny  transfer  of  prop- 
erty, real,  personal,  or  mixed,  or  any  interest  therein 
or  income  therefrom,  to  any  person,  association,  or 

corporation,  in  the  following  cases: 

1.  When  the  transfer  is  by  will  or  by  the  intestate  laws  of 
tlie  atate^  fkwa  any  paraon  dying  odaed  or  pooMand  of  tike 
IMoperty  wtaHe  a  satfdent  of  this  state. 

2.  When  the  transfer  Is  by  will  or  intestate  laws  of  the 
State  of  property  within  the  state,  or  within  its  Jurisdiction, 
aad  tke  doead«it  was  a  aoateriimt  oC  tke  olala  at  Che  time  of 
his  death. 

3.  When  the  transfer  is  of  property  made  by  a  resident  or 
by  a  noorooldent,  when  endi  nonreoidenl^s  property  Is  frtttla 
tlie  state,  or  within  its  Jurisdiction,  by  deed,  grant,  bargata* 
sale,  or  f^lft,  made  in  coatisaplatlOB  of  doatb  or  Urtsadod  10 
take  effect  after  death. 

A.  WksB  ny  psrsoa  boesaMo  eatltled  to  lanposljr  bgr  aay 
ench  transfer  made  before  or  after  the  passage  of  this  chapter. 

fi.  When  any  person  shall  exercise  a  power  of  appointment, 
derived  frmn  dlsposltloii  of  property  aiade  bdkwe  or  after  tke 
passage  of  this  chapter,  such  appulat— set  wtea  aiade  shall  be 
deemed  a  transfer  taxable  in  the  same  mamm  aa  flioa^  tbe 
property  belonged  to  the  donee  of  such  poww. 

of  tte  ipspvtjr. 


Stc.  2.  Whan  the  property  or  any  beneficial  intsrtat 
therein  passes  by  any  such  transfer,  where  the  amount 
of  the  property  shall  exceed  in  value  the  exemption 
hereinafter  specified  and  shall  not  exceed  in  value 

$25,000,  the  tax  is— 

L  Where  the  person  or  persons  entitled  to  any  boieflcial 
iBteMt  la  wtA  prepsrty  dMH  be  the  baibaBd,  wife,  liiieal 

issue,  line:il  ancestor  of  the  decedent  or  any  child  adopted  as 
such  in  conformity  with  the  laws  of  this  state,  or  any  child  to 
wbom  sodi  deeeadent  for  not  leas  than  10  years  prfor  to  sndi 
transfer  stood  in  the  mutually  acknowledged  relation  of  a 
parent :  Provided,  hoxccver,  Such  relationship  began  at  or  be- 
fore the  child's  fifteenth  birthday,  and  was  continuous  for 
hM  10  foars  rbstesfter,  or  any  lined  lame  of  emb  aAovlad 
or  mutually  acknowledged  child,  at  the  rate  of  1  per  emt  of 
the  clear  value  of  such  interest  in  such  property. 

2.  Where  the  person  or  persons  entitled  to  any  beneficial 
Intereat  in  ancb  meperty  (ten  be  the  brother  or  sistar  or  a 
descendant  of  n  brother  or  sister  of  the  decedent,  a  wife  or 
widow  of  a  son,  or  the  husband  of  a  daughter  of  the  decedent, 
ac  tte  lale  of  If  per  cent  of  tte  «lear  valne  of  andi  Interaat  in 
such  property. 

3.  Where  the  person  or  persons  entited  to  any  ben^cial  in- 
terest in  aoCh  property  shall  be  the  brother  or  sister  of  the 


TAXATION  AND  REVENUE  SYSTEMS— WISCONSIN. 


265 


father  or  mother  of  the  decedent,  at  the  rate  of  3  per  cent  of 
the  clear  value  of  such  interest  in  such  property. 

4.  Where  the  person  or  persons  entitled  to  any  beneficial 
interest  in  such  property  shall  be  the  brother  or  sister  of  the 
grandfather  or  grandmother  or  a  descendant  of  the  brother  or 
sister  of  the  grandfather  or  grandmother  of  the  decedoit,  at 
tlw  rate  of  4  per  tmt  of  tte  doar  valae  of  aodi  latsteat  m 
such  property. 

5.  Where  the  persou  or  persons  entitled  to  any  ben^cial  in- 
trnat  in  each  property  Aall  be  In  any  ottaw  degree  of  ool- 
lateral  consanguinity  than  is  hereinbefore  stated,  or  shall  be  a 
stranger  in  blood  to  the  decedent,  or  shall  be  a  body  politic  or 
corporate,  at  the  rate  of  5  per  cent  of  the  clear  value  of  such 
iafeimt  In  aadi  naeperty* 

Sm.  a.  The  foregomg  rates  in  aectioiid  are  for  con- 
▼niMkee  termed  tiie  ^^primaiy"  rates.  When  the 
amount  of  the  clear  value  of  such  property  or  interest 
exceeds  $25,000  the  rates  of  tax  upon  aadi  excess  shall 

be  as  follows : 

1.  Upon  all  in  excess  of  $25,000  and  up  to  160,000  one  and 
one-half  times  the  primary  rates. 

2.  Upon  an  in  exoeae  of  9BOyOOO  and  19  to  ^00,000,  two 
times  the  primary  rates. 

3.  Upon  aU  in  excess  of  $100,000  and  up  to  $500,000,  two  and 
onetelf  times  tbe  primary  ratee^ 

4.  Uiea  an  in  exceas  of  IMOyOMIk  Owee  ttam  tbe  pi^maiy 
rates. 

Sec.  4.  Exemptions:  The  following  exemptions 
from  the  tax  are  hereby  allowed : 

1.  All  property  transferred  to  municipal  corporations  within 
the  state  for  strictly  county,  town,  or  mnnidpal  pmpoeea.  or  to 
corpoiations  of  this  state  organised  under  its  laws,  solely  for 
religious,  charitable,  or  educational  purposes,  which  shall  use 
the  property  so  transferred,  exclusively  for  the  purposes  of 
tbair  organteatton,  witbtn  tbe  state,  shall  be  esmapL 

%  Property  of  the  clear  value  of  $10,000  transferred  to  the 
wMow  of  the  decedent,  and  $2,000  transferred  to  each  of  the 
ottwr  parsons  described  In  tihe  first  divlirfmt  ot  section  2  sball 
be  exempt. 

3.  Property  of  the  clear  value  of  $500  transferred  to  each  of 
the  persons  described  in  the  second  subdivision  of  section  2 
ahallbeeaempt 

4.  Property  of  the  clear  value  of  $250  transferred  to  each  of 
the  persons  described  in  the  third  subdivision  of  section  2 
diall  be  exempt 

5.  Primer ty  of  the  clear  vatae  of  tlflS  txanaferred  to  each  of 
the  persons  described  in  the  ftorCb  SHMtviaion  of  section  2 
shall  be  exempt 

d.  Pioyeity  of  (iio  dear  valne  ct  $100  tranaCened  to  each  of 
the  persons  or  corporations  dflScHiwd  in  the  fifth  sSbdlvlrion 
ot  section  2  shall  be  exempt. 

Sec.  5.  This  tax  is  and  remains  a  lien  upon  the  prop  • 
erty  transferred  until  paid.  The  tax  is  to  be  paid  by 
the  county  treasurer  to  the  state  treasurer  for  the  use 
of  the  state,  the  eounty  treasurer  retaining  for  the 
OSS  ol  tile  coimty  out  of  all  taxes  so  paid,  5  per  cent 
on  the  first  $50,000  ;  3  per  cent  on  the  neit  |S0^, 
and  2  per  cent  on  all  additional  sums. 

All  taxes  imposed  by  this  act  become  due  and  pay- 
able at  the  time  of  transfer  except  when  same  is 
limited,  conditioned,  dependent,  or  determinable  upon 
the  happening  of  some  contingency  by  reasoii  of  which 
tbe  Mt  market  value  can  not  be  aseertained  at  the 


time  of  transfer;  in  such  case  the  tax  shall  accrue 
when  the  beneficiary  comes  into  actual  possession  or 
enjoyment  thereof.  If  this  tax  is  paid  within  one 
year,  a  discount  of  5  per  cent  is  allowed ;  if  not  paid 
within  18  mmths  from  the  aocming  tlMoeof ,  interest 
shall  be  charged  and  eoUeeted  at  the  rate  oi  10  per 
cent  per  ammm  from  the  time  of  aocmal. 

D.  CORPORATION  TAXES. 

The  property  of  all  railroad  companies  within  the 
state  is  assessed  annually  by  the  tax  commission,  ex 
officio  a  state  board  of  assessment,  on  the  basis  of 
sworn  statements  of  ihe  oflioecs  of  the  companies  and 
on  its  own  investigations.  Hie  rate  of  tazatka  levied 
on  Hw  ooBBpanies'  property  is  the  average  rate  for 
state,  county,  and  local  purposes,  determined  by  di- 
viding the  aggregate  of  such  taxes  by  the  agjjiegate 
assessed  value  of  the  property  of  the  state  upon,  which 
such  taxes  are  levied. 

Property  of  railroad  companies  includes  franchises,  right  of 
way,  roadbed,  track,  stattom,  temdnals,  rsBing  etoek,  eqprip- 

mmt,  and  aU  otbw  real  and  personal  property  of  sut-h  com- 
pany, used  or  employed  in  the  operation  of  the  railroad  or  in 
conducting  its  business^  and  all  title  and  Interest  in  andi  prop- 
erty as  owner,  lessee,  or  otherwise. 

In  case  of  railroads  partly  within  and  partly  without  the 
state  the  commission  assesses  only  the  property  within  th«f 
state.  In  detendnlng  endi  valne  tite  eoountaslon  is  directed 
by  statute  to  talie  into  consideration  tlie  value  of  tbe  whole 
system,  the  milease  of  the  whole  system,  and  the  mileage  of 
the  part  within  the  state;  together  with  such  other  Informa- 
tion, tnetm,  and  flirwiwalannm  aa  will  enable  tbe  board  to  midw 
a  substantially  just  and  correct  determination. 

Excepted  from  taxation  by  the  tax  commission  and  taxed 
like  tbe  property  of  indivldnate  is  real  ealate  not  ndSolnlns 
tlie  traclcs,  stations,  or  terminals  or  not  necessarily  used  in 
operating  the  railroad ;  also  grain  elevators  used  in  transfer- 
ring grain  between  cars  and  vessels;  coal  docks,  ore  docks; 
and  merchandise  dodOL 

In  the  assessment  of  telegraph  lines  the  following  elements 
of  value  are  considered :  Real  estate,  right  of  way,  poles,  wires, 
cables,  devices,  appliances,  Instromenta,  fntndilses,  and  all 
otber  real  and  pereonal  ^mporty  of  the  conq^any. 

Where  a  telegraph  company  has  its  lines  and  system  partly 
within  and  partly  without  the  state,  the  method  of  arriving  at 
tbe  valne  of  tbe  portion  witiiin  tbe  atate  is  tlie  aame  as  tbat 
stated  above  in  the  case  of  railroads. 

The  property  of  all  street  railway  companies,  and  electric 
light,  heat,  and  poww  companies  <vemtnd  in  oonneetlott  wttb 
them,  and  fkeiiM  Itee  companies,  equipmoit  companies,  sleep- 
ing car  companies,  and  telegraph  coniitanies,  are  assessed  by 
the  state  Uix  commission  on  the  basis  of  sworn  reports  and 
npen  Investigation  by  said  ctmunlaalon,  and  are  taxed  on  soch 
assessment  at  the  consolidated  state  and  local  rate  as  in  the 
case  of  railroads.  Fifteen  per  cent  of  the  taxes  on  street  rail- 
ways is  retained  by  the  state  and  85  per  cent  ia  dlatrlbnted  to 
tte  towns  and  villages  within  which  the  propertr  of  the  com- 
pany is  located  and  through  which  the  business  is  carried  on. 
as  near  as  possible  in  proportion  to  the  proiiertj'  located  and 
bmdneas  transacted  within  each  soch  town,  dty,  and  village. 

"Sleeping  car  eoa^any*'  includes  dining,  buffet,  chair,  par- 
lor, and  palace  car  companies.  From  the  actual  value  of  the 
entire  amount  of  capital  stock  used  hi  the  tmrineaa  is  deducted 
tbe  valne  ef  loal  estate  used  oat  of  tbe  etate;  tiHa  aoMMnt  la 


TilXATION  AND  REVENUE  SYSTEM&-WISCONSIN. 


Iqr  die  tiotal  mmilwr  of  miles  of  ntUroad  over 
which  the  cars  are  operated  to  obtain  the  value  per  mile,  which 
is  then  multiplied  by  the  number  of  mi  lea  over  which  the  cars 

Tile  neatt  ie  tekae  am  die  ectnel 
of  lie  property  within  fhe  ilmte  inUecC  to  taxation, 
eompenles  are  amamtA  by  fke  atate  tax  commission 
•pon  t&e  aetiHiI  vmlne  ctf  fkdr  pwnietly  oipBimteA  in  the  etatie 

Telephone  companies  pay  an  annual  Ueenae  fee  on  groee 
leceipts  as  follows:  Where  the  groee  eanliia  are  $600,000  or 
ever,  0  pw  eant;  pMyOOO'  aad  Ihb  tten  KHNMNNiv  4  par  emAi 
$m.(no  and  less  than  imOOO,  8  per  cent ;  less  Ohb  fUMMWO. 
21  per  cent,  fifteen  per  cent  of  the  Uoense  fee  from  exchange 
service  la  paid  to  tlie  atate  treaaiaer  finr  the  use  of  the  state 
85  per  cent  to  Cke  tnaauer  of  the  tomi,  city;  or  fUtefa  hi 
the  exchange  Is  located.  The  total  license  fee  from  toll- 
hi  paid  to  the  state  treasurer  for  the  use  of  the 
fee  paid  on  the  total  gmai 
le  company  amount  to  less  than  5  cents  for 
Instrument  in  use,  then  a  tax  o<  thai  ■■MNntt  ii 
payable  to  the  state. 

MMily,  and  paunaly  eoaqiaafea  pay  tO'  the  state 

treasurer  as  an  annual  license  fee  the  sum  of  $500  by  the 
1st  of  March  and,  in  addition  thereto,  3  per  cent  of  their  net 
asoMal  iMsaw.  tMs  'tax  is  In  :Men  of  ^all  taxes  tot  any  par* 
{tose  except  those  spon  real  ostatfc 

All  foreign  insurance  companies  are  subject  to  taxation 
nnder  the  reciprocity  law.  Life  insurance  companies  organ- 
IssA  snder  the  laws  of  tte  stalSb  exespt  fhatemal  societies  md 
pnely  assessment  companies,  pay  an  annual  license  fee  of 
S  per  cent  on  the  groee  income  within  the  state,  except  income 
tnm  nans  of  real  estate  npon  which  the  ctmipany  pays  taxes. 

except  when  retaliatory  taxes  exceed  $300,  when  the 
)  lee  shall  be  deducted  thereftom.   Since  1906  the  annual 
t  per  etnt  ea  grass  preadnmii  and  in  Msa 
at  an  taxes,  except  on  real  estate. 

and  marine  insurance  companies,  other  than  domestic 
eempanies,  pay  amioally  as  a  llcenae  fee  4  per  cent  of 
«t  the  groes  premlaaM  leeetved  daetaf  the  preced- 
iag  year,  less  reinsurance,  return  premiums,  and  cancellations. 

Breiy  underwriter  or  ag«it  of  any  fire  insurance  corpora- 
Haa  4tBlm  hmiatm  la  any  dtyt  vfliagii,  or  tmm  centalntng  m 
•tfneoriKtRited  village  which  has  a  Ufa  dipartment  must  pay 
is  the  treasurer  of  such  municipality  a  tax  «C  2  per  oent  of  all 
roeelrad  by  them. 
Fire  Insoraaee  -maipsalai  asMt  also  pay  a  tax  of  ttna» 
»..sff  1  paV'eiat  eat  ptamiaM^  fgr  thewqwwsi'flf  Hi»'itate 


pay  aannally  as  a 

flee  2  per  cent  of  all  premtora  receipts, 
insorance  commissioner.  In  consideration  of  the  annual 
of  flS,  and  In  dtlee  having  more  than  100,000  Inhab- 
aff  im,  amy  Ismw  to  aay  apant  a  UeaHa^  laessahU  at 
any  time,  permitting  such  person  to  act  as  agent  In  procuring 
pi^cies  of  fire  insurance  for  any  company,  etc,  not  authorised 
to'  do  fewlBcas  ta  tiie  state.  On  sadi  iasarsDee  piacefl  la  tbs^ 
alato  If  an  agmt  the  agent  pays  to  die  laseimoee  eosM^ 
doner  for  the  state,  the  tax  of  2  per  sent  of  ths  Timrnt  eC 
cross  premiums,  less  retBiiis>  etc. 
JUl  sfisr  iBsanmoe  eoaipsnles  cxeep 

f  His  'tM  98001 


tht  following  annual  taxes  and  licenses  are  levied : 
who  carry  goods  on  foot,  $20;  with  push  or  hand 


call;. 


wm  ant  tmm  ¥6;  wm  Hps  or 


or 


aaioaM>bUe,  flS;  tiaaslent  merdiams,  $75,  and  In  addition 
a  local  license  not  exceeding  $25  per  day ;  dealers  in  bankrupt 
stocks  or  fire  sales,  $75  and  a  municipal  license  not  exceeding 
98S  per  day:  drtusw,  rttowa,  ete;,  $100;  aide  Asafs.  fMi 

Owners  of  steamboats  used  for  interstate  trade  on  the  < 
Lakes  pay  a  sum  equal  to  3  cents  per  net  ton  of  the 
tonnage.  This  is  in  lieu  of  all  other  taxes. 

Hank  and  toll  roads  psy  aa  a  Ucoise  fee  8  per  eat  of  Om» 
gross  receipts  of  snch  roads.  This  is  in  lieu  of  all  other  taxea 
A  poialty  of  $000  is  Iniposed  for  failure  to  make  return  or  pay 


Boom  companies  whiA  sponte  structnres  In  the  waters  of 
the  state  for  handling  logs  pay  license  fees  of  2  per  cent  of 
the  gross  earnings  of  the  business.  Local  taxes  on  the  prop* 
erty  may  he  dedaetad  ftaai  ttaUcMss  ftssi 

License  fees  for  fishing  in  certain  lake  naian. — GlU  net,  $2 ; 
pound  net,  $2 ;  fyke  net,  drop  net,  s^ne^  traannd  net,  trap  net, 
sad  set  htxlka,  9L  Nonresldento  asing  gill  neto  In  coajaaetkn 
with  boats,  $100  per  annum,  with  steam  tug,  boat,  or  launch 
without  steam  lift ;  $200  with  steam  lifter ;  $50  for  using  gill 
net  in  conjunction  with  any  other  boat,  launch,  or  tug,  except 
lewhsata  LtoMss  to  M  hi  MaaA  vaMrn:  Betas  ef  809  fset 
to  1,000  feet,  $25 ;  1,000  feet  or  over,  $50 ;  for  fyke  or  hoop  nets, 
$5.  Game  warden  to  supply  metal  tags  to  licensee  upon  pay- 
ment of  25  oentiL 

Inqieetkm  fee  and  license  permitting  any  nursery,  inspected, 
to  offer  for  sale  nursery  stock,  $10 ;  agent^K  llfense.  fl.  Bm^ 
nue  to  cover  expense  of  inspection,  etc 


poratlons  for  manufacture  of  beet  sugar  and  dairy  products, 
$10;  amendments,  $5;  other  corporations,  $25;  for  each  addi- 
tional $1,000  of  capital  stock  over  $25,000,  $1;  amendments, 
$10^  and  81  far  ea^  8MI0O  of  teerease  of  capital  stod;; 
mining  and  smelting  companies,  if  capital  stock  exceeds 
flOOiiiOOO;  flfiO;  fortign  corporations;  filing  articles,  $25.  Co- 
opoatlTS  asBOdadeas;  flitag  artides  of  laeoipsratlon,  810; 
aaSDdments,  $5;  for  recording  copies  of  sadl  ttttdsi;  flM 
register  of  deeds  receives  a  fee  of  25  cents. 

Physiclana. — ^Examination,  $10;  certificate  to  pracUce  medi- 
etas; 88;  awillBts  ■ismlnslinn,  88B;  reglstrstlon,  aannal,  81; 
reciprocity  license,  $25.  Pharmacists — registration,  $5;  re- 
newal, $1 ;  dealers  in  general  merchandise  who  sell  drugs  and 
nedlelBes  pay  a  fte  aot  exeeedlnf  18.  MMN>lierj  a>snitas- 
tion,  $10 :  certificate,  |5 ;  registration  in  dtlee  of  the  first  class, 
50  cents.  Veterinary  medicine  and  surgery — examination  and 
license,  $5;  annual  r^stration,  $1.  Embalmer — examination 
and  fkmm,  88;  iiaeiwai,  81.  Bai»si'!s  lipi^nMiai  tas;  H;  re- 
newal,  $1. 

R^stration  of  automobilee,  $5;  auto  dealers,  $5;  motor 
cycle,  $2;  dnpUeates,  fl.  After  peylng  eoet  of  adatftilstradon, 
ttree-fourths  of  die  remainder  of  the  fund  Is  to  be  paid  to 
the  county  treasurers  of  the  several  counties  in  which  persons 
paying  the  license  fees  reside,  in  the  proportion  in  which 
saA  iMa  hava  ban  rseelrai,  aaA  to  to  iai8  for  Mtfiway 
purposes;  the  matataf  yi  >ibH>  9am  to  ths  atato  ilBtorar 
fund. 

A  fee  ef  82  Is  paM  to  the  borse4)reeding  d^Mutnieat  of  the 
eoilsBe  ef  sgrtenltore.  University  of  Wisconsin,  for  exaariaa- 

tion  and  enrollment  of  each  pedigree,  in  accordance  with  breed* 
ing  of  stollion  or  Jack ;  renewal  fee^  $1  (blamial) ;  tnuuttr 
toe;  88  eeato;  dapUeato  HesBSS  ^srlldt'ato  fto;  88  eeata; 

Commissioner  of  banldag. — ^Banks,  tnad  aoBpanles,  and  mn- 
tnal  savings  banks,  except  national  banks,  for  annual  exami- 
nadon,  assets  less  than  $100,000,  $20;  $100,000  to  $300,000, 
888;  888Bti088  to  8B00y000i  888;  8888(1808  to  flj808iW>.  878; 
$1,000,000  or  more,  $75  plus  $25  for  each  additional  $1,000,000. 

Commissioner  of  insurance  collects  the  following  fees: 
Bvery  laswniiica  corpotation,  persoa,  w  agent,  except  temi 


TAXATION  AND  REVENUE  SYSTEMS— WISCONSIN. 


867 


tosaraaee  eompanles,  millers  and  manufacturers  and  church 
mutual,  for  filing  the  first  declaration  or  statement,  with  cer- 
tified copy  of  charter,  $25;  annual  statement,  $25;  certificate 
of  aathoriU  to  agents,  81;  certMed  oopy  ef  a  paper,  ato,  15 
cento  per  folio ;  affixing  seal,  50  cents. 

Every  fraternal  benefit  society  is  exempt  from  all  stato> 
county,  district  municipal,  and  sdmol  taxes  or  fees,  Imt  to 
leqaliad  to  pay  all  taxes  and  qwcial  assessments  on  its  real 
estate  and  office  equipment,  and  the  same  fees  for  filing  its 
artteles  or  amendments  and  annual  report  and  for  certified 
copies,  as  other  tnsoranee  companies. 

Railroad  commlsriOB. — Public  service  corporations,  for  cer- 
tificates authorising  Issue  of  evidence  of  indebtedness  for  pur- 
poses chargeable  to  capital  account,  $1  for  each  8MW0  face 
vatae  Of  arldeiioe  of  indehtedaess-^toss  taw  to  to  paid  into 

the  common  school  fund  income. 

In  each  action  in  a  court  of  record  havhig  civil  Jurisdiction 
there  shall  be  levied  a  tax  of  $1,  which  shall  be  paid  to  die 
clerk  at  the  time  of  the  commencement  thereof,  which  tax  on 
suits  in  the  circuit  court  shall  be  paid  Into  the  state  treasury 
and  form  a  separate  fund  to  be  applied  to  the  payment  of  die 
sslwles  of  Ito  dieait  Jodges,  and  which  tax  in  other  courts  of 
record  the  salaries  of  the  Judges  of  which  are  wholly  paid  by 
tlM  counties  or  by  any  county  and  city  Johitly  shall  be  paid 
to  die  oonaty  tceasarer  to  creato  a  faad  to  to  ailiMI  ta  die 

pgyitaBlef  ttotatattaeef  gaAjaaiOfc 

F.  TBS  IKOOKB  TAX. 

On  taxable  Incomes  of  individuals,  firms,  or  copartnerships, 
on  the  first  $1,000  or  porUim  thereof,  1  per  cent;  seoood.  IJ 
per  eeat;  third,  U  ^tat;  fourth.  If  per  cent;  fifth,  2  per 
cent;  sixth,  2i  per  cent;  seventh,  3  per  cent;  eighth,  3i  per 
cent;  ninth,  4  per  cent;  t^th,  4<|  per  cent;  eleventh,  5  per 
eeat;  twdftfa,  5}  per  cent;  all  addtdoaal  amomitai  8  par  cent. 

On  the  taxable  Income  of  a  corporation.  Joint-stock  company, 
or  association,  the  rate  Is  one-half  of  1  per  c«it  on  taxable  in- 
come which  bears  a  ratio  of  1  per  cent  or  less  to  die  assessed 
Vilas  ef  tto  pioperty  aaed  ta  tai  aoqniidtion,  and  with  each 
laerease  of  1  per  eeat  or  fraction  thereof  in  the  ratio  of  the 
taxable  income  to  tto  assessed  value  of  said  property  the  rate 
IncrcoBOS  one>liBlf  of  1  per  cent  np  to  a  BMximam  rato  of  6 
p«r  cent  Thus  If  a  taxable  income  Is  over  5  and  not  more 
than  6  per  cent  of  the  assessed  value  the  rate  is  3  per  c«it 

All  income,  other  than  that  by  statute  exempt,  whldi  resi- 
dento  of  tto  atate  rseetve  from  widUn  or  without  the  state  as 
weU  as  ttot  wmdk  WlWliwH  fsedTS  Itota  wMMk  <to  state 
is  taxable. 

Where  a  resident  recdres  Inoome  pardy  ftom  witata  and 
pafOy  fNm  without  the  state,  other  than  Income  derived 
from  rentals,  stocks,  bonds,  securities,  or  evidences  of  Inddited- 
nesa^  said  realdoit  is  taxed  on  a  proportion  of  the  total  inoome 
to  to  df1iwiB''»«H!  by  tto  amoimt  of  proper ly  tnm  which  it  Is 
derived  located  or  to  be  acquired  within  the  state  and  hy  taa 
business  transacted  within  and  without  the  state. 

In  the  case  of  individuals,  firms,  and  copartoershlps  tto  IM- 
towlag  daflafllHie  ftata  tto  gross  Income  are  allowed: 

(1)  NecBiiy  egpiawi,  iadadiag  salaries  or  wage^  of  less 
than  1700. 

(2)  Balaries  or  wages  of  8188  «f  nore»  pwfldlaf  aMta 
addnas  of  the  employee  is  reported. 

(8)  Uninsured  losses  during  the  year. 

(4)  Dividends  recdved  from  other  posms  wliose  Inomne 
taM  tosB  taxed  hy  tto  states  prondtag  tto  stosoat  ef  said  divi- 
dends has  been  leptatad  to  tta  ptata»  tKMd  altta  dato  of 
the  assessment. 

(6)  Interest  received  from  bonds  or  other  seeuritiee  exempt 
ftoM  tanM  «Btor  tto  taws  of  tto  xmm  Statas. 


(6)  Amount  paid  in  taxes,  other  than  inheritance  taxes,  and 
paid  upon  the  property  or  business  from  which  the  income  to 
be  taxed  ta  derived. 

(7)  All  inheritances,  devises;  and  heanesto  on  widdi  In- 
heritance tax  has  been  paid. 

(8)  Life  insurance  received  to  the  amooat  of  810^000,  If  die 
ta^ayer  was  l«ally  dependeat  on  tto  decedent. 

(9)  Current  Interest  paid  on  existing  indebtedness,  provid- 
ing taxpayer  reports  the  name  and  address  of  the  creditor. 

(10)  Compensation  or  pensions  reedvad  fton  tto  United 

The  deductions  1  to  6  above  apply  also  ta  die  case  of  cor- 
porations. Joint-stock  companies,  or  aasoctadOML  The  interest 
paid  on  tto  bonds  of  a  eorporattoa  ta  not,  however,  allowed  as 
a  dednctlflP  fraa  the  income,  bnt  the  bonds  are  considered  an 
interest  In  the  property  and  business  of  the  corporaUon;  and 
the  interest  payable  on  the  bonds  is  taxed  to  the  bondholdets 
as  a  wtaite  and  eoOedied  at  tto  sonroeu 

Aftw  the  aforesaid  deductions  have  been  made  from  the 
gross  income,  the  remaindw  is  taxable  subject  to  the  foUow- 
ing  ooepdons: 

(1)  (s)  To  an  individual  Income  up  to  and  Induding  $800; 
(6)  to  husband  and  wife,  $1,200;  (c)  for  each  child  under  the 
age  of  18  years,  $200;  (d)  for  each  additional  person,  tor 
whoee  support  die  taxpayer  to  legally  liahte  and  who  ta  en> 
tirely  dependent  upon  the  taxpayer  for  bis  support,  $200; 
(e)  the  aforesaid  exemptions  do  not  apply  to  incomes  derived 
from  sources  within  the  state  by  nonresMenta  thereof,  nor  ta 
firms,  eopartastAips;  eocpocattoaa,  Joint-stock  compsntal8«:l||| 
associations.  In  compadng  the  exemptions  and  the  amouiil 
of  taxes  payable,  the  InoonM  of  a  wife  is  added  to  the  income 
of  her  husband,  and  tto  iaooBie  of  eadi  Child  aader  18  yaara  of 
age  to  that  of  Ito  parent  «  parents,  whsa  said  wife  or  child 
to  not  living  separately  from  said  hueA)and,  parent,  or  parents. 

(2)  Income  of  any  mutual  savings  or  loan  and  building  as* 
sodattaa,  er  ef  any  Nttgtouik  adeatifie^  edneadonal,  benevolent, 
or  oUier  association  of  tadlvidaata  aet  ORgaaiaed  or  cendnded 
for  pecuniary  profit. 

(3)  Incomes  derived  from  property  and  privileges  by  p«- 
sons  now  teqatred  by  taw  to  psy  taxes  or  license  fees  directly 
into  the  treasury  of  the  state  In  lieu  of  taxes,  and  such  per- 
sons shall  conttaue  to  pay  taxes  and  license  fees  as  hereto- 
fore. 

(4)  Iheone  reedvad  by  tto  United  Statee,  tto  state,  and  all 
counties,  cities,  village^  sdMOl  dlstriotH.  or  ettor  poUdcal 
units  of  the  state. 

The  taxpayer  ta  to  make  oat  a  list  ef  hta  taxaUe  toessM  ea 
foraa  aappOod  hy  dw  tax  aMMtMen  or  the  awewor  of 
incomes. 

To  secure  diligence  on  the  part  of  the  assessor,  he  ta  ad>- 
Jected  to  a  penalty  of  88  far  each  aaaaawered  uaeedna  ea 

each  blank  returned,  the  amount  of  penalty  to  be  deducted 
from  his  salary.  For  individuals,  the  period  covered  for  the 
annual  income  tax  is  ta  all  casee  tto  calendar  year.  WW 
flma,  eopailaerahipe,  eotporatloas,  Jotat-stock  eoopanies,  and 
associations  the  period  is  for  the  calendar  year  except  that 
where  the  books  are  customarily  closed  at  a  date  other  than 
December  31,  or  where  tto  teeoow  ta  cdtantad  ea  a  basta 
etter  «*e"  diat  of  actual  cash  receipte  and  disbursements  the 
taxpayer  may,  with  the  approval  of  the  tox  commission,  return 
for  assessment  the  tacome  or  profits  earned  during  the  business 
years  tor  whidi  tto  aeoooata  ate  CBstoaMifly  msds  np. 

The  assessor  of  incomes  or  the  tax  commission,  as  the  case 
may  be,  may  increase  and  correct  the  amount  listed  by  the 
taxpayer.  The  state  tax  commission  appolnta  three  dttaens  ta 
es^  oooBly  as  a  botfd  et  levtaw  ef  whUeb  tto  ooaaly  dark  Is 


TAXAHOM  AND  REVENUE  SYBTEHa-WISOONSIN 


iMMud  of  rerieir  lieus  compteiiits  and  rerlews 
it  of  iuilTidHta,  flzms,  and  I'linwiilMi' 

iiiips.  A  hearing  before  the  county  board  is  prerequisite  to 
fnestitming  the  income  aasessmoit  in  the  courts.  A  taxpayer 
witb  tte  tvUac  «f  tlM  «oinitf  IxMid  may  anwal  to 
commission.  TMm  iUBoam  nmmmA  to  corporations, 
omnpaiilea,  aad  ■■■■MtollBiMi  In  iwriewed  hy  aad 

Ha  aaMMBil  dna  on  tt»  tmomm  tto.  In 

the  case  of  corporations,  joint-stock  companies,  or  assocla- 
tiona  ia  made  by  the  atate  tax  commission;  in  the  case  of  in- 
dlvidMalB,  §Kmm,  or  copntneniiliM  the  compatatkm  la  madt 
the  county  eterim.    The  amounts  computed  by  the  tax 
are  oertUled  to  the  county  clerics ;  and  the  county 
i«Hrtiiy  aU  amouBta  to  the  town,  city,  and  village  deiiu. 
•ax  ia  «ollaeliai  and  paid  In  Ike  aaoM  mmmm 
taxes. 

It  provision  of  the  law  i»  that  which  allowa 
payaUe  on  tlie  Inoome  tax  a  daatttai  of 
amoaaft  pM  on  the  personal  iwoperty  tax.  Thus  wlMratar 
amoimt  payable  on  the  personal  property  tax  equals  or  ex- 
amount  computed  as  payable  on  the  income  tax,  the 
iltontlMr.  As  flur  aa  Ita  eflBet  on  ttm 
Is  concerned,  this  provision  leaves  the  same  result  as 
kave  been  secured  by  providing  that  where  a  perara 
laeaaia  tax  aad  panweal  patiftttj  tax 
mOr  ttelaiierof  ^  two  need  to  paid. 

<X  Ifm  revenue  derived  from  the  Income  tax,  10  per  cent 
■iia  ta  the  sute^  20  par  eent  to  the  county,  and  70  per  omt 
ctty«  at  vIBasa  in  wUdi  tta  tax 


tkm  fi«p«^  induded  is  the  sum  for  the  oomilj 
m  iar  tlie  state.  Equalization  between  the  towns  Is 
fiaaliT  to  the  county  and  is  made  by  the  county  board 
to  datannine  the  true  relative  value  of  all  the  taxable 
pupttti  in  «Mii  d^,  town,  and  village.  Sodt  deter- 
MiMiitiiteB  Hie  county'  ■■miwiMinl  and  ia^  Hie 
lor  i^ipottioiilng  all  taxes  lor  state  and  ooimty 
narposM  iitipsm,  tiBcnmm  villaaeSi  and  eilMa  vitfain  iiie 


Towns,  cities,  or  villages  aggrieved  by  the  equaliza- 
tion made  by  the  coanSif  homrd  may  appeal  to  the  state 
tax  ciwwiniiwkwi  to  ranriew  Hie  adiiMi  of  the  boaid. 

IHr  he  levied  for  county  purposes.  There  is  a  limit  of  1 
fir  eent  on  the  total  assessed  valuation  of  the  county, 
as  fisKd  by  the  state  board  of  assessment,  except  when 
to  meet  indebtedness  incurred  prior  to  the 
of  chapter  43101,  Laws  of  1807.  The  county 
Its  and  the  stele  tes  levied  upon  the  eooity  aie  ap- 
f'lftf 'iiiiid  aiiiol^^'llW"t0i<irBl  townsi  citiesi  and  viUages 
hj  the  county  clerk,  upon  the  basis  of  the  value  of 
property  hk  each,  as  detemimd.  in  the  fl'wpflj 


an  additional  tax.  not  less 
ooe-flfth  of  a  mill  for  re- 


Oaanty  boards  lifir 
hiii  ene-twentictt  aat 


lief  of  needy  soldiers,  sailors,  or  maflnai  who  performed  mili- 
tary or  naval  aerviet  Kbv  tta  United  Stetaa^  aad  fMr  IndifHit 

dependents. 

3.  CdUecUon — 

County  taxes  are  collected,  as  are  state  and  munici- 
pal taxes,  by  the  city,  village,  or  town  toeasurers. 

B,  C,  D,  AND  B.  1011.,  IKHSBirAXCa,  AND  OOnOUXIOIll 

TAzas,  AJfo  BmoifflBa  tasbb,  uofonm^  ako  now. 

Counties  levy  none  ollheoa.  Oomties,  hoiw«ver»  le- 
onve  5  per  owl  on  Hm  lliit  ISOpOOi,  8  per  cent  an  the 

next  $50,000,  and  2  per  cent  on  all  additional  sums  of 
inheritance  taxes  collected  by  the  county  treasurer  for 
the  state.  (See  State  Bevenuesi  G.  Inheritance  tax.) 

IfoHicirAL'  Bavawas. 

A.  OBNERAL  PROFESTY  TAXES. 

1.  BoBe— 

The  property  included  and  Hm  methods  of  assess- 
ment and  of  eqnaHsalioB  within  each  mrnuoq^ly  are 
the  same  as  for  state  and  county  purpoees.  Local 

taxes  are  levied  and  apportioned  between  individual 
property  owners  on  the  basis  of  the  assessment  as 
made  and  corrected  by  assessors  and  boards  of  review 
of  the  municipality  without  reference  to  county  or 
state  equalisation. 

In  towns  the  electors  at  town  meeting  may  vote  a 

tas  lor  town  purposes  not  to  exceed  1}  per  cent  of  the 
total  assessed  valuation  of  the  town,  exclusive  of 
school  taxes  and  liabilities  lawfully  incurred  before 
passage  of  the  act  of  1907,  unless  a  larger  sum  is  needed 
for  the  building  or  repairing  of  highways  or  bridges, 
IB  wUeh  ease  SB  tdditioBal  Jevy,]iot  to  sKeeedene-lmlf 
of  1  per  cent  jokj  he  imposed;  provided  that  not  to 
exceed  2  per  cent  additional  may  be  levied  for  school 
purposes  under  a  township  system  of  government.  In 
cities  the  common  council  levies  the  taxes  for  such 
siuns  as  it  considers  necessary,  provided  that  the  tax 
levied  for  municipal  purposes,  the  tax  required  to  be 
levied  far  state,  county,  county  sdmol,  and  school  dis- 
trict purposes,  aad  the  taxes  to  meet  delfaqnencies  for 
the  preceding  year  do  not  exceed  3|  per  cent  of  the 
assessed  value  of  the  property  in  the  city.  The  county 
board  determines  the  amount  to  be  raised  in  each  town 
for  the  support  of  common  schools. 

In  cities  of  10,000  inhabitants  or  ovw,  a  qwdal  tax  of  not  to 
exeeed  tw<»4MitlM  «f  a  am  may. be  tofM  aasMdlir  ftir  tta 
support  of  special  aviBlaf  isaltuellMi  w  leematiin  la  tte 
high  school  buildings. 

Cities  with  a  popuhition  <^  150,000  or  more  (Milwaukee) 
may  laty  a  tax  aot  miieifllm  two  fcmawd  aad  lixtfHtew 

priMIe  Btaaiy. 

Wten  a  Iftimr  kaa  tan  dtvn  ta  aaor  ctty,  town,  or  vil- 
lage the  mnnlelpallty  te  eapedafly  empowered  by  statute  to^ 

by  ordinance,  levy  and  collect  annually  for  tbe  mnintennnce 
of  the  library  an  amount  not  to  exceed  15  per  cent  of  tlie 


TAXATION  AND  REVENUE  SYSTEMS— WISCONSIN. 


269 


amount  of  the  fitft,  and  the  Mdinaace.  once  enacted,  can  not 
be  repealed. 

In  dtlee  of  tbe  first  c9aaa  (MOwankee)  the  oonaell  may 

levy  .1  tax,  not  exceeding,  in  the  apRrecate.  exclusive  of  all 
taxes  for  public  school  purposes,  10  mills;  for  aopport  of 
schools,  2.7  mills ;  three-tenths  of  a  mlU  for  repair  aad  fce^ 
iDff  iB  Older  of  adiool  hnildings,  etc.;  and  ttff e twiitliH  of  a 
ndll  tat  support  of  trnde  schools. 

Id  dties  of  less  than  40,000  inhabitants  the  council  may 
levy  an  annual  tax  of  1  mill  fbr  park  and  playsronnd  pur- 
poses, and  a  special  tax  for  school  purposes  not  excpedni?,' 
3i  mills,  in  addition  to  the  total  tax  authorized  to  be  levied 
by  such  citiea 

Hb^  towns  may  to  dlvMad  Into  highway  dlatzlcta;  and  the 

taxes  levied  and  the  rates  of  levy,  for  highway  purposes,  in 
<Nie  such  district  may  differ  materially  from  those  in  an  ad- 
Joining  district 

In  addition  to  the  poll  tax  for  highway  purposes,  an  amount 
of  not  less  than  1  nor  more  than  7  mills  on  the  dollar  may  be 
assessed  on  the  valuation  of  the  real  and  personal  property  In 
eadi  town  or  snperinteDdent  dtotrtct  by  Che  aopcrTlaora:  pro- 
Tided,  that  in  addition  to  such  amount  there  may  be  assessed 
an  additional  amount,  not  exceeding  15  mills.  The  maximum 
amount  tar  towns  having  a  popnlatloa  leas  than  SOO  Is  $2,000; 
lowM  containing  two  congressional  townships  or  more,  $3,000. 
Whenever  the  amount  asses.sed  by  the  supervisors  is  deemed 
insufficient  to  keep  the  highway  In  repair,  an  additional  tax, 
not  to  exceed  7  otfUa,  may  be  levied.  For  the  purpose  of  re- 
moving snow,  the  superintendent  of  highways  may  levy  a 
tax  not  exceeding  one-fourth  the  amount  assessed  for  reguhir 
highway  purposes. 

Tte  towB  may  levy  a  tax,  not  to  «Reed  1  aiOl,  ftr  fwpose 

of  "dndilBd'*  earth  roads. 

Cities  of  flie  flrst  class  (Milwaukee)  may  levy  a  tax  not 
ezeesdlns  llfty-<me  one-handxed^  of  a  vSkl  t»  paik  and 
boulevard  purposes. 

A  village  aprlnlclins  tax  may  be  levied  against  benefited 
property. 

3.  Collection — 

Municipal  taxes  are  collected  witb  the  stala  sad 
county  tans  bj  tiie  teum  and  ci^  tceasms,  as 
described  above. 

The  county  boards  of  supervisors  are  empowered  to 
make  the  highway  taxes  in  all  towns  in  the  county  pay- 
able in  money ;  otherwise  it  is  optional  with  the  towns 
whether  the  taxpayer  may  pay  the  tax  by  labor  on 
the  highway. 

Bveiy  person  nsins  only  wagons  or  vehicles  for  haullac  loads 

exceeding  1,000  pounds  In  weight,  with  wheels  the  tires  of 
which  are  not  less  than  3  inches  in  widtli,  shall  receive  a  rebate 
of  0Be>ha1f  <a  Ids  assnssmfl  town,  city,  or  vOlage  highway  tax ; 

not  exceeding  in  any  year  $2,  if  the  tire  is  more  than  3  Inches 
and  less  than  3i  inches  bi  width,  and  $3  if  more  than  3}  inches 
In  width. 

B.  POLL  TAXBS. 

Svery  male  inhabitant  between  21  and  50  years  of 
age,  with  certain  exceptions,  is  required  to  pay  a 
highway  poll  tax  of  $1.50;  commutable  at  $1.50  for  an 
eight-hour  day  of  labor,  50  cents  per  day  for  wagon 
or  plow,  $1  per  day  for  each  yoke  of  wren,  and 
per  daj  for  each  ^an  of  hones,  but  payment  In  labor 


may  be  abolished  in  counties  or  towns  as  noted  in  a 

preceding  paragraph. 

The  council  of  any  city  may  provide  by  ordinance  for  the 
levy  of  a  poll  tax  of  $1.50,  assessed  upon  tbm  etoetois  of  mcb 
dty,  witb  oertalB  csBsiitioos. 

C  AND  D.  INHERITANCE  AND  CORPORATION  TAXSS. 

There  are  no  municipal  inheritance  or  corporation 
taxes.  (For  distribution  to  municipalities  of  amounts 
collected  from  electric  railway  property  tax  see  State 
Revenues.) 

E.  BUSINESS  TAXES,  LICENSES,  AND  FEES. 

The  followii^  annual  taxes  and  licenses  aie  levied  : 

Peddlers,  at  rates  flzed  by  maafeipal  boards;  deslen  in  bank- 
rupt stock,  auctions,  and  auctioneers,  $10  to  :  ( in  additi<Ml. 
certain  percentapes  are  required) ;  liquor  license  feee— towns 
liaving  withlu  their  boundaries  no  villages  or  cities  of  fWO 
InhaMtasts  er  asM,  flOO;  dtiaa.  vliiacea.  and  all  otber  towns, 
$200.  These  fees  may  be  increased  by  vote  in  towns  having 
within  their  boundaries  no  villages  or  cities  of  500  inhabitants 
or  mora  to  |SCO  or  |Q00;  in  ritles,  vfllafes,  and  all  odNr  towns 
to  IBM  or  faOQl. 

School  Bavazfun. 

Thsfe  is  appropilsled  annnally  to  Hm  common 
scbocd  fund  income  an  amount  equal  to  seven-tenths  of 
1  mill  for  each  dollar  of  the  asse.ssed  valuation  of  the 
taxable  property  in  the  state  as  determined  by  tho 
state  board  of  assessment,  exclusive  of  the  property  of 
corporations  whicli  pay  license  fees  or  whidi  are  as- 
sessed for  taxation  by  said  board,  to  be  derif«d  an* 
nnally  as  follows;  Two  hwndred  thoaaand  dollani  from 
the  liooise  fees  or  taxes  paid  by  said  corporations,  and 
the  balance  from  a  tax  levied  upon  all  other  taxable 
property  in  the  state.  The  income  and  the  proceeds  of 
the  state  tax  of  seven-tenths  of  a  mill  are  to  be  api)or- 
tioned  among  the  several  counties.  Further  apportion- 
ment is  then  made  amoof^  the  towns,  cities,  villages, 
and  disfcrifiiB.  Eadi  town  and  city  is  required  to  raise 
for  the  support  of  the  common  sdiools  a  sum  not  less 
than  the  amount  received  from  the  school  fund. 

School  districts  may  be  formed  by  the  town  and  city 
boards  and  taxes  are  assessed  as  for  town  and  county 
purposes.  The  amount,  not  to  exceed  5  per  cent  of  the 
property  valuation,  is  to  be  voted  by  the  inhabitants 
of  the  district 

Funds  are  also  derived  from  the  proceeds  of  state 
lands  granted  by  the  United  States  and  from  various 
other  sources. 

Union  high  school  districts  may  be  formed  and  taxes 
levied  for  support  thereof. 

HmHWAT  Taxes. 

Highways  may  be  planned  by  the  counties  and  towns 
and  designated  as** proq)ective state  highways.'*  The 


TilXilllOlf  Am  REVEHUE  SYSTEli8--WIS0QIIBIM. 


and  county  together  pay  not  less  than  06$  per 
cent  of  the  cost  of  road  construction  and  not  less  than 
80  fir  ma^  of  tlie  omslniclioii  cost  of  bridges.  The 
iMiuMft  M  imM  bf  tiM  Aiiii.  m  pPfyportkMi  pud  fay 

•ounty  . 

The  slate  highway  fund  consists  of  amount  levied  by 
itmte  taxn,  plus  the  amount  paid  by  county  for  super - 
tisory  work  by  the  state  highway  commission,  and  the 

m  Mnnml  nf  itate  aidL 

Tho  Mo  famd  m  diitfibiiled  to  the  oomitieB.  In 
an  ease  does  the  state  pay  more  than  one-third  of 
Hm  eost  of  any  road  or  more  than  one-fifth  of  the  cost 
of  any  bridge.  If  the  amounts  available  by  the  towns 
and  counties  call  for  an  amount  from  the  state  fund 
imtgBr'  Hiui  tito  tinoiiiit  ftintilftlde'  tlMreiD  Hie  ttiiioiiDt 
•vsialil*  in  tbe  ■!■*»  tai.  it  spfoftioiiied  to  IIm 
Mities  in  aocordinee  wilk  tlie  poportion  eadi  oooatgr 
iltlibntcd  to  the  total  state  tax  of  the  preceding 
and  in  accordance  with  the  relative  amounts 
within  each  county  for  participation  in  the 
road  development  For  1911  and  1912  the 

.  ftw  tiioitotBlui^waiycopiiniiwiOP.  Aonnoilijr 
btuda  to  raise  its  share  of  Hie  funds;  a  town 
■lay  issue  10-year  bonds  to  rtrise  its  share  of  the  funds. 

Electors  of  towns  may  vote  a  special  tax — minimum, 
for  bridges,  $250;  for  highways,  $400;  maximum,  3 
■uUs  on  the  dollar,  unless  the  minimum  amount  above 
a  graaiir  .rata;  Init^  bf  a  Hirie-ionftliB  tote 
WBUnj^  wmSbb  a  Itfy  as  grsat'  w  5  milla;  any 
«f  fimli^dHB  in  a  imni  may  pay  half  of  the 
for  a  certain  improfviient  and  petition 
the  town  board  for  the  payment  of  the  other  half,  or 
flie  town  board  may  accept  donations  for  its  whole 
towns  which  have  voted  for  improvement  of 
acts  Oil  tWI  lor  tiia  year  1918  cam  seenre 

tiwadof  1911. 
A  coanty  may  akme  imiiroTB  roads  or  bridges  with- 
fliaiMBtanee  from  towns  and  secure  state  aid  therefor. 
A  emmty  may  levy  a  tax  for  the  coimty's  share  of  all 
road  and  bridge  work.  If  the  amount  petitioned  ior 
by  towBi  OMfied  tiw  ■laarimnm  aid  from  tlw  state  ^ 
oonnly  board  may  eitber  (1)  lory  an  amomil  equal  to 
tto  €omity%  sbare  of  impromMots  and  aUoi  to  eadi 
IMUHoning  town  the  proportionate  share  of  the  state 
fend  allotted  to  the  county  in  the  same  ratio  that  its 
petitioned  amount  bears  to  the  total  amount  petitioned 
lor  by  all  the  towns,  or  (2)  the  county  board  may 

limDb^K.  ||2||lirtfeNlli4lp'  ^iJhwDdlBBI^  ^bdJ^^^^KJDILi  Jj^HJ^IJAiSfc^iMDItf^  ^^^(F'^faflMCI^^l  ^fc^ll^S^  ^^^^P^HP^J 


deems  most  worthy  of  immediate  action  and  levy  a 
county  tax  sufficient  to  pay  the  county's  share  of  the 
saleeted  imptofwiMiits.  llw  oonnty  board  must  levy 
snnoally  a  tax  of  not  oivw  8  mills  lor  stals-aidBd  high- 
ways, the  omoimt  colleolsd  tiierefrom  to  be  kept  in  a 
fmid  known  as  the   county  road  and  bridge  fund.'' 

Owners  of  lands  abutting  a  prospective  state  high- 
way for  1  mile  or  more  in  length  and  reaching  back 
on  either  side  one-quarter  of  a  mile  or  less  may,  as 
an  inducement  to  the  improvement  of  the  highway, 
pnmde  lor  a  poitkNi  of  the  toum^  4wn  of  His 
pense  by  miliMiltiHg  mA  laads  to  taxation  for  not 
ezoeeding  five  years  at  ^bm  rate  of  not  exceeding  $10 
for  each  80  rods  of  their  respective  frontages.  In  that 
event  the  town  may  raise  the  necessary  funds  by  is- 
suing five-year  bonds  to  be  paid  off  in  equal  propor- 
tions annually.  These  bonds  constitute  tax  levies  upon 
the  particular  lands  obligated  lor  ths  impwwamiit, 

sad  in  Older  Hwl  Aey  BM^  ba  paid  as  liMy  fall  due  ths 

town  dei^  is  to  extend  on  the  tax  roll  against  the 
tracts  of  land  so  obligated  the  amount  of  the  bonds, 
principal  and  interest.    These  special  asseasmente  are 
cgllected  as  are  other  town  taxes. 
As  noted  above  (see  Municipal  Bevennes),  in  sddi- 


siipiriii>idMit  distiiet  may  levy  lor  road  purpoww  a 
rate  not  less  than  1  nor  more  than  22  mills  on  the  as- 
sessed valuation;  provided,  that  the  amount  thus 
raised  in  any  town  of  500  population  or  less  must  not 
exceed  $2,000 ;  but  if  a  town  of  less  than  500  inhabit- 
ants has  two  congressional  townships,  the  amount 
levied  may  exeeed  ISM^  M  BHt     coMod  |8/)00l 

iMiLAnosr  smwmmtim  mtamtm  tjmmi  isia. 

TlM  iiMMiie  tax  laws  were  extensively  amended  relatlTe  tS 
exemptions,  taxable  Incomes  and  situs  of  property  from  which 
derived.  The  rates  of  levy  on  taxable  incomes  of  corporations 
wwe  dwfsei  to  the  IMIswIag  mtis:  Om  tbe  Mat  tMMO'  <r 
part  thereof,  2  per  cent;  on  the  second,  2i  per  cent;  third,  3 
per  cent;  fourth,  3^  per  cent;  fifth,  4  per  cent;  sixtli,  5  par 
emt ;  and  on  all  additional  amonnts,  6  per  emt. 

NiuMroos  ■wmlviiTtT  fJattag  te  Mm  adadaMmthra  Ma- 
tures of  the  inheritance  tax  the  taxation  of  public  ««lltl*|||| 
and  insurance  companies,  sleepins-car,  express,  freight  uag^ 
and  equipmsat  eoo^NUilei^  water.  UfH  keat  and  power 
panics,  sbA  to  the  statirtas  rdating  to  Ike  poweis  sal 
of  the  tax  commission  were  enacted. 

Certain  forest  reserve  lands  were  made  subject  to  taxation 
for  an  pmpseai  etocpl  alalia  at  a  rati  sat  to  sxeeed  1%  pw 
cent  of  tke  assessed  waSmt. 

A  number  of  minor  changes  were  also  made  in  the  laws 
relating  to  the  assessment  of  proi)erty,  in  the  licensing  of 


TAXATION  AND  REVENUE  SYSTEMS— WYOMING. 


871 


WYOMING/ 


Wyondng  draws  ito  state  revenues  primarily  from 
the  gmosl  property  tax,  A  state  inheritance-tax  law 
was  enacted  in  1903.  There  are  no  special  taxes  on 
corporations  except  insurance  companies.  Counties 
draw  also  from  poll  and  license  taxes,  while  the  mu- 
nicipal revenues  are  draim  dhiefy  frooi  lSti»  genstal 
proper^  tax  and  bosiness  taxes  and  licaiwes  and  ftes. 

OOKSHTUnONAIj  PBOViaiONS. 
jUOXCUl  XT. 

Sec.  1.  AH  lands  and  improvements  thereon  shall  be  listed 
for  assessment,  valued  for  taxation  and  assessed  separately. 

ABC.  £  AU  ooal  lands  fa  the  slate  ftam  wMek  eeal  is  not 
feeing  mined  shall  be  listed  for  asMaaasal,  imSaaA  ttt  taxatfoa 
assessed  according  to  value. 
3.  All  mines  and  mining  dalBM  ffeoni  wMA  SoM,  alhrer, 
ad  oHmt  pwehwa  aMtaUi,  soda,  sallae,  coal,  mineral  oil,  or 
other  valuable  deposit,  is  or  may  be  produced  shall  be  taxed 
in  addition  to  surface  improvements,  and  in  lieu  of  taxes  on 
the  lands,  on  the  gross  prodoct  ttMraet  aa  flUV  be  pfeaerlbod 
fef  law :  Provided,  That  the  product  of  an  aifaHS  iMI  fee  tMBBd 
In  proportion  to  the  value  thereof. 

Sic.  4.  For  state  revenue  tbere  ritall  be  levied  aBDvally  a 
tax  not  to  sicstd  4  mills  on  the  dollar  of  the  assessed  valua< 
tlon  of  the  property  in  the  state  except  for  the  support  of  state 
educational  and  charitable  institutions,  the  payment  of  the 
stale  4*t  aad  tHe  tatenat  Ikefeaa. 

Sec.  8.  For  oounty  revenue  there  shall  fee  levied  annually  a 
tax  not  to  exceed  12  mUls  on  the  dollar  for  all  purposes,  in- 
cluding general  school  tax,  emlaslTe  of  state  reveave,  cxeept 
for  the  payment  of  its  public  debt  and  the  interest  thereon. 
An  additional  tax  of  $2  for  each  person  between  the  ages  of 
21  years  and  50  years,  inclusive,  shall  be  annually  levied  for 
eooatj  adMel  pavpoaes. 

Sec.  6.  No  incorporated  city  or  town  shall  levy  a  tax  to 
exceed  8  mills  on  the  dollar  in  any  one  year,  except  for  tbe 
payment  of  its  pnbUc  d^t  and  the  interest  thereoa. 

Ssa  9.  There  shall  be  a  state  board  of  equalization,  com- 
posed of  the  state  auditor,  treasurer,  and  secretary  of  state. 

8so.  10.  The  duties  of  tbe  state  board  shall  be  as  follows :  To 
te  a  ndoatieB  aadi  year  fat  Hbm  ■■■iiaiiinsl  of  Uve  trtoek,  aad 
to  notify  the  seveial  eennty  boards  of  equalization  of  the  rate 
so  fixed  at  least  10  days  before  the  day  fixed  for  beginning 
assessmoits;  to  assess  at  their  actual  Taltae  tte  flranchtaes, 
leadway,  roadbed,  ralli,  aad  rolling  stock  and  all  other  prop- 
etty  used  in  the  operation  of  all  railroads  and  other  common 
eanlets,  except  machine  shops,  rolling  mills,  and  hotels  in 
ttda  stats;  sodi  assssssd  valoatioB  ttaXL  be  apportlOBed  to  flie 
counties  In  which  such  roads  and  common  carriers  are  located, 
as  a  basis  for  taxation  of  such  property:  Provided,  That  the 
assessment  so  made  shall  not  apply  to  Incorporated  towns  aad 
eltlea.  Bald  board  shall  also  have  power  to  equalize  the  valua- 
tion on  all  property  in  the  several  counties  for  state  revenue 
and  such  other  duties  as  may  be  prescribed  by  law. 


'This  flffsur*^*^**^  la  derived  ooataly  from  the  following 
Bonrces: 

Revised  Statutes  of  Wyoming,  in  force  December  1,  1S99. 
OunpHed  by  J.  A.  Van  Orsdel  and  Feuimore  Cliatterton.  by 
aoUiority  of  tte  fifth  state  legtdataie:  GhapBa,  gpiigiwa  ft 
Mathlson,  Laramie,  Wyow,  1890. 

Laws  of  Wyoming,  1901:  Chaplin,  ^pofford  ft  Matidson, 
Laramie,  Wyo.,  1901. 

Revenue  Laws  of  Wyoming,  1910,  compiled  by  W.  O. 
Bichards,  commissioner  of  t 

The  Seerioa  Laws  to  1913^ 


Sec.  11.  All  property,  except  as  in  this  constltatlon  other* 
wise  provided,  shall  be  uniformly  assessed  for  taxatitm,  and 
the  legtsiatiire  shall  praKribe  soeh  regtOatioiM  ss  shall  secnie 
a  just  valuation  for  taxation  of  nil  property,  real  and  personal. 

Sec.  12.  The  property  of  the  United  States,  the  state,  coun- 
Ues,  cities,  towns,  school  districts,  mnnldpol  corporatlooa,  and 
public  libraries,  lots  with  the  buildings  thereon  used  exd«> 
sively  for  religious  worship,  church  parsonages,  and  pdfeiie 
cemeteries  shall  be  exempt  from  taxation,  and  such  otfesr 
pMperty  as  the  lesfstatnra  aM7  bj  seaeral  law  proirlde 

tec.  13.  No  tax  shall  be  levied,  except  in  pursuance  of  law, 
and  every  law  imposing  a  tax  shall  state  distinctly  the  <rf}Ject 
of  the  same,  to  which  <mly  it  shall  be  applied. 

Sao.  14.  Tbe  power  of  taxation  shall  never  be  surrendnwd 
or  suspende<l  by  any  grant  or  contract  to  which  the  state  or 
any  county  or  other  municipal  corporation  sliall  be  a  party. 


The  offoers  most  diredly  conoemed  with  taxation 
an: 

L  Tbe  ettr  or  town  derfc  In  cities  under  9,000  population, 
who  is  ex  oOdo  assessor,  assesses  property  in  the  city  or  town 
for  purposes  of  municipal  taxation.  In  cities  of  over  9,^ 
(second  dass)  the  ■iiiiismii'iH  fior  aMaMpal  tantiea.it  SMda 

by  the  county  assessor. 

2.  The  city  or  town  board  of  equalization,  consisting  of  the 
members  of  the  council  and  the  city  clerk. 


8.  He  dty  or  town 


who  collects  municipal  taxes. 


4.  The  cotmty  assessor,  elected  for  two  years.  Salaries  are 
graded  according  to  total  valuation  as  fixed  by  the  suite  and 
county  bostds  of  eqnallaatloB.  Bater  vpea  tiMlr  daiioa  the 
first  Monday  in  January  after  election. 

5.  The  county  treasurer,  ^ted  for  two  years,  who  is 

collector  of  taxes. 

The  oooBly  beard  ef  etaatlaatioa.  eoagpoied  ef  the  boaai 

of  county  commissioners. 

7.  The  state  board  of  equalization,  composed  of  the  secre> 
tatj  of  state,  tieaaaier,  and  avdttor. 

8.  The  state  tax  commissioner,  appointed  by  the  governor 
for  a  term  of  four  years,  who  has  general  supervision  over  all 
boards  of  commissloaers  and  equalisation. 

SSATB  BXVEMUES. 


1.  Base — 

a.  The  property  induded  and  exempt. — AH  prop- 
erty, reaJ  and  personal,  not  exempted  by  law  is  subject 

to  taxation: 

(1)  Real  property  Indndes  land,  possesKfy  daima.  bnOd* 
ing^  and  ImpiuKiMMiln.  ferries,  franchises,  and  toll  bridges. 

(2)  Personal  property  Includes  domestic  animals  and  dogs. 
iHii^fc  deposits  and  specie,  credits,  mortgages,  stoclc  and  securl- 
tiea,  aannille(^  and  all  odier  property  not  specilled. 

(3)  Exemptions,  in  addition  to  public  property,  are:  Pnhllc 
libraries;  churches;  parsonages;  public  grounds  and  c«ue. 
teries;  fire  engines  and  station  booses;  fSmlly  Bible,  pictnrea, 
aad  eehMribeoks;  hflWhflM  and  kttehm  furniture,  beds,  bed> 
ding,  wearing  apparel  of  every  person,  and  the  food  provided 
for  each  Ikmily,  not  to  exceed  in  ail  the  value  of  |500;  prop- 
erty need  In  Oe  mannfaetine  of  beet  soger  in  the  state  for  a 
period  of  10  years  where  75  per  cent  of  the  beets  use<l  are 
grown  in  the  state;  pensions,  salaries,  and  payment  for  serv- 
ices expected  to  be  rmdered;  all  mortgages  upon  properfy 


m 


TMLAUm  ANB  REVENUE  SYSTEMS-WYOMING. 


wiUiin  the  state,  whether  real  or  chattel,  together  witb  tbe 
indeMciMW  Hbmn^  secnnd:  ProvUM,  That  the  mortsifiil 
property,  whether  real  or  personal,  litall  Iw  taxed  at  its  true 
valoe.  By  act  of  February  1,  1901,  lands  and  buildings  used 
orphan  asylums,  or  hoiqpltals,  and  lodge  rooms  of 
benevolent,  and  charltahle  societies  not  Itor  prfrate 
pnilit  are  exempt  State,  connty,  municipal,  and  school  dis- 
trict bonds  owned  hy  residents  of  the  state  were  exonpted  in 


ft.  AMenmeni^r^'Simm  h  one  assessment  list  for  state 
«Bd  oomitj  ttam  uod  ma&m  lisl  for  city  ud  town 
Umm.  ISm  ■■wiMiimiit  ndl  lor  the  stale  mA  eaanty 
taxes  is  made  np  annually  by  Ihe  county  assessor  on 
the  basis  of  schedules  made  out  by  him  <Nr  his  deputies, 
but  sworn  to  by  the  owner.  The  basis  of  assessment  is 
the  actual  or  full  cash  market  value  as  of  April  1, 
except  that  the  valuation  of  property  may  be  fixed  or 
fimiled  by  tiie  stale  iMiard  of  eqnafisation.  The  pen- 
alty for  refoaing  to  make  oath  as  to  the  cQmetnees  of 
the  list  or  for  failing  to  list  all  pn^ierty  is  Ihe  doob- 
ling  of  the  ordinary  assessed  valuation.  live  stock  is 
assessed  al  an  average  valuation  per  head,  whidi  is 
fixed  by  the  state  board  of  equalization. 

Bona  fide  debts  may  be  deducted  from  credits,  except  notes 
flTen  as  premiums  of  insurance,  unpaid  subscriptions  to  insti- 
taHoM  «r  soelede^  or  mqpld  sobscfiptloDs  to  capital  ttoA. 

The  assessment  of  railroads,  express  companies,  telegraph 
and  tekfduNDe  lines,  and  car  companies  of  all  sorts,  for  state, 
tMliU;  and  ■Aeoi  Oistiict  tssntko.  Is  made  by  the  state  board 
of  equliMition  on  tile  bwris  «i  statements  made  ^  tte  co»> 
panics,  and  the  assessment  so  made  is  apportioned  to  the 
conntlea  on  the  basis  of  mileage  in  the  counties,  where  it  is 
raapporHoaed  f»  sdMol  disMstts  by  the  coaaty  comBtstemi 
The  assessment  for  purposes  of  city  and  town  f^THtka  Is 

'^^f^  """Uli^f '^^^  „P™P«^y  in  connec- 

■nw  the  railroad  or  telegraph  lines,  such 
shofM^  rolling  milli.  and  haMM^  is  ssssssufl  by  tto 
as  real  estate, 
are  to  list  the  average  ralue  of  their  capital 
Vbm  year  pferlons;  coonmfaaton  mendiants.  the  average 
■moimt  since  tiie  last  iMiiiwiiiiiiil 
Ifannfttcturers  are  to  list  tbe  aveiapi  valae  ef  fkt  law 
materials  in  their  hands, 
capital  and  snmiw  ef  baaini  and  bankteg  aasodatlonB.  ex- 
natlonal  banks,  d<ring  business  in  the  state,  are  assessed 
taxation.  The  amount  of  capital  actually  invested  in  real 
Shall  be  deducted  from  the  total  and  such  real  estate 
fSmr  taxation  at  Its  aetoai  vala&  Shares  of  stodc  In 
al  banks  are  assessed  to  the  owners  at  their  par  value, 
gross  product  of  all  mines  and  mining  claims  from 
vUcft  sold,  silver,  and  other  preelons  netal%  soda,  saline,  coal, 
mineral  oil.  or  other  valaable  deposit  is  produced,  is  to  be 
returned  by  the  owner  and  assessed  for  taxation  by  the  state 
hoard  of  eqnallaatlon.  The  tax  on  such  products  is  in  addl- 
t»  tMxm  assMsed  on  andMe  iMprofMBts  and  In  Hen 
r  taxes  upon  the  land. 

Bmonalty  brought,  driven,  or  coming  into  the  state  prior 
» the  last  diqr  of  each  fear  which  remains  for  a  period  of  not 
tbaf  30  days  is  assessed  la  the  same  ipfl"ner  aa  If  It 
had  been  in  the  coonty  at  the  time  of  the  annual  assessment, 
provided  It  has  not  been  assessed  In  some  other  county  for 
ttat  year. 

All  live  stock  upon  the  open  range,  for  the  purpose  of 
taxation,  has  its  situs  in  Uie  county  in  wMch  is  located  the 
i"  If  tfea^iane  ianfe"  of  any  herdorbnmds 


of  live  stock  is  located  in  two  or  more  counties,  the  assessment 
Is  appwtloned.  Live  stock  is  to  be  assessed  in  the  county 
where  kteatad  OB  the  flnt  day  of  April,  or  If  bnraght  into  the 
state  after  that  date,  in  the  county  where  first  brought  in. 
The  owner  of  any  live  stock  which  is  to  be  brought  into  the 
state  after  the  test  day  of  April  is  required  to  gfte  10  dayiT 
notice  by  registered  letter  of  the  removal  of  the  stock  to  the 
assessor  of  the  county  into  which  the  stock  is  first  to  be 
broatftt.  The  owner  of  any  live  stock  which  has  been  assessed 
must  i^ve  notlee  to  ^  county  cieifc  of  any  reaM»fal  from  the 
county,  and  a  copy  of  this  notice  is  transmitted  by  this 
ofScer  to  the  clerk  of  the  county  where  the  stock  is  to  be  taken. 

c.  Equalization, — The  county  board  of  equalization 
equalizes  between  individuals,  hears  complaints  on  the 
aflsaasaMBtS)  adds  omitted  property  and  asBesns  the 
TBloe  thereirf,  and  comets  the  Talnalioiw  in  tlM  amnoi 

ment  roll. 

The  state  board  of  equalization  equalizes  the  valua- 
tion of  real  property  among  the  several  counties  and 
towns  in  the  state,  and  may  add  to  or  deduct  from  the 
aggregate  valuation  of  real  property  in  any  county. 

He  rale  for  state  Mfvenoaa,  enqrt  for  the  support 
of  state  educational  and  heritable  institutions,  and 
for  the  payment  of  the  state  debt  and  the  intoest 
thereon,  is  limited  by  the  constitution  to  4  mills  on 
the  dollar,  and  the  tax  to  be  levied  and  collected  by 
each  county  is  at  this  rate  unless  a  lower  one  is  deter- 
mined fay  the  state  board  of  eqnaUzation. 

Wtt  malatenanee  of  state  laatttatkaa.  the  ahCte  heard  of 
eqimlization,  in  Its  Judgment,  may  authorize  the  follo^ng 
levies:  General  hospital  fund,  one-eighth  of  1  mill  on  each 
dollar;  fend  fbr  tte  hMane,  one-half  of  1  mill  on  each  dollar; 
university  tax.  one-half  of  1  mill  on  each  dollar;  capitol  build- 
ing, one-eighth  of  1  mill  on  each  dollar;  Sheridan  Hospital, 
oneelghth  of  1  mill;  charitable  institutions.  1  mill  on  each 
doUar;  and  a  tax  soOdent  to  pay  «w  Interaat  on  stale  bends; 
special  assessment  providing  for  formation  and  organization 
of  drainage  district^  assessments  to  be  made  on  persons  and 
piuperly  bonefitad  thereby. 

Special  taxes  levied  for  1912  were  as  follows:  Wyoming 
Industrial  Institute,  three-eighths  of  1  mill  on  the  dollar; 
University  of  Wyoming,  three-eightlis  of  1  mill  on  the  dollar; . 
Heapttalfertesaneienshalfef  Immonttedenar  (umaaBy). 
In  the  case  of  live  stock  and  personalty  remaining  in  the  state 
more  than  80  days  and  less  than  6  months  only  one  half  the 
tax  of  fliat  open  odmr  Uhe  property  Is  levied. 

S.  CoUeetUm^ 
All  state,  CQonty,  and  adiool  district  taxea  are  doe 

md  payable,  without  donand,  after  the  lliird  Monday 

in  September,  at  the  oflke  of  the  ooonty  treasurer. 
When,  through  error,  property  has  been  omitted  from 
taxation,  the  back  tax  can  be  collected,  without  inter- 
est, for  five  years  past,  or,  in  case  property  has  changed 
hands  in  the  meantime,  back  to  the  time  when  the 
present  owner  came  into  poaawrion. 

After  December  81  all  uqiaid  tana  are  delinqoant, 
and  a  penalty  of  8  per  cent  is  added  and  tiie  iHlolt 
draws  interest  at  that  rate.  Taxes  are  a  lien  on  per- 
sonal property  assessed  and  on  real  property  for  both 
real  and  personal  taxes  frcMn  December  31.  Delin- 
quent taxea  are  collected  by  distress  and  sale. 


TAXATION  AND  REVENUE  SYSTEMS— WYOMING. 


278 


There  ia  no  state  poll  tax. 

C.  THE  INHBBrTANCE  TAX. 

All  property,  real,  personal,  and  mixed,  which  shall 
pass  by  will  or  by  the  intestate  laws  of  this  state  from 
any  person  who  may  die  seized  or  possessed  of  the 
same,  while  a  resident  of  this  state,  or  if  decedent  was 
not  a  resident  of  this  state  at  the  time  of  his  death, 
which  property  or  any  part  thereof  shall  be  witiiin 
tiiis  state,  or  any  interest  therein  or  mccme  tlmefrom. 
whidi  shall  be  transferred  by  deed,  grant,  sale,  or  gift 
made  in  contemplation  of  the  death  of  the  grantor  or 
bargainor  or  intended  to  take  effect,  in  possession  or 
enjoyment  after  such  death,  to  any  person  or  persons, 
or  to  any  body  politic  or  corporate  whidi  shall  become 
benafidally  entitled,  in  possession  or  expectation,  to 
may  ^mgtKfy  or  income  thereof,  diaU  be  and  is  subject 
to  a  tax  al  the  rate  ^enlnate' mentiflned. 

Wbm  the  property  passes  to  or  for  the  use  of  any  father, 
mother,  husband,  wife,  child,  brother,  sister,  wife  or  widow  of 
the  son  or  husband  of  the  daughter,  or  any  adopted  child,  or 
to  amy  Uaetit  deseendsnt  bmne  In  lawfai  weffledK,  the  rate  is 
2  per  cent  of  the  clear  market  yalBek  TfcSW  ta  mmifft  tnm 
this  tax  110,000  of  each  bequest 

lu  tbm  case  of  an  other  benefldarierf  tlie  rate  Is  S  per  cent 
of  the  clear  market  value.  Any  estate  which  may  be  rained 
at  a  less  sum  than  |600  shall  not  be  sobject  to  this  tax. 

A  life  estate  to  b^efidaries  of  the  first  class  with 
remainder  to  a  collateral  heir  or  stranger  in  the  blood; 
or  body  politic  or  corporate,  is  not  taxable,  but  such 
remainder  is  taxable,  and  the  tax  together  with  in- 
terest thereon  remains  a  lien  upon  the  property  until 
paid. 

All  taxea  imposed  <m  inheritances  axe  due  and  pay- 
able at  the  death  of  the  decedent;  if  paid  \7ithin  six 
months  from  the  accrual  thereof,  a  discount  of  5  per 
cent  is  allowed,  but  if  not  paid  within  one  year  from 
the  death  of  the  decedent  interest  at  the  rate  of  6  per 
cent  per  annum  is  charged. 

nia  oitire  auftinnt  of  tiiia  tax  is  paid  to  ooonty 
treasuiw  of  <he  ooonty  where  oollMted,  and  is  to  be 
need  for  the  sole  purpose  of  the  permanent  improve- 
ment of  county  roads.  Such  roads  shall  not  be  built 
within  the  corporate  limits  of  any  city  or  village. 

A.  OOBHMUITIOH  TAXBB. 

Every  corporation  or  association,  whether  domestic 
or  foreign,  doing  business  in  the  state,  is  taxed  upon 
all  property  owned  by  it,  situated  in  the  state,  includ- 
ing all  money,  credits,  and  assets,  at  the  actual  value 
of  such  property.  The  capital  sto^  of  such  corpora- 
tion or  association  is  not  taxed  to  snoh  oorpomHon. 

Express  companies  pay  a  tax  of  5  per  cent  of  the  gross  re- 
esipte  Wilkin  «ka  Staler  i^ica  la  ia  MSB  eC  aB  tuBsa  State  and 


county.  One-half  goes  to  the  slate  and  one4Maf  to  the  eoonHes 

on  n  mileage  basis. 

Insurance  companies  pay  2i  per  c&it  of  the  gross  preuloniB 
received  ftram  business  in  the  state  en  the  basis  of  anneal 
reports  to  the  insurance  commissioner,  who  collects  the  tax 
betwera  February  1  and  March  30  in  each  year.  Insurance 
companies  are  subject  to  no  other  taxation  except  taxes  on 
real  and  personal  jpnugiexty  and  such  fees  as  are  imposed  as  a 
condition  jieeedsBt  to  Oa  tiapaftlon  of  business  within  ite 
state. 

m.  BtismnsB  taxis,  liceksis,  ^amo  ms. 

Corporations  pay  for  ffling  ceitificate  of  immrporar 
tion  as  fi^Bowa: 

For  a  capital  stock  of  $5,000  or  lem,  $5;  $5,000  to  $100,000^ 
$10;  over  $IOOi,000,  $10,  plus  5  cents  additional  for  eacb 
$1,000  in  excess  of  $100,000:  for  filing  a  certificate  of  residence, 
etc.,  $2.50;  incorporatiou  fee  of  a  mutual  fire  insurance  com- 
pany, IB;  tte  Insoanee  oowwilHsloner  (anittor)  shaB  ooHeet 
from  every  insurance  company  for  the  first  application,  ex- 
amination and  issuing  certificate  of  license,  $50;  for  filing 
each  annual  statem^it,  $25 ;  for  each  certificate  of  authcvity, 
$1 ;  and  other  minor  fees.  FIddlty  insurance  con^aiee  may 
insure  against  burglary,  theft^  or  housebreaking  for  an  annual 
fee  of  $^  and  $1  annnallr  for  each  agent  appointed  in  the 
state;  Hie  fMs  psqulred  nl  ffentKnnl  aasseiatloos  are  |tS  for 
filing  certificate,  and  $10  annnally  thereiifter. 

Examination  and  certificate  to  a  cotifled  public  accountant, 
$25;  restored  nurse,  $10. 

Tenq^rary  teachers'  coHficate,  50  cents;  second  and  tMrd 
class  and  special  teachers'  certificate,  |1;  first  dass  and  pn- 
fessional  teachers'  certificate,  $1.5a 

Hmitsrif  Mcenscs  as  folleirs:  Besldent,  |2J0;  asnie  bird* 
$1.50;  ^)eclal,  $17.50;  nonresidoit,  $5;  special,  $50;  alien.  $20: 

Physicians*  and  surgeons'  examination,  $2.'>:  pharmacist, 
original  r^istration  fee,  $10,  annual  fee,  $2 ;  assistant  pharma- 
cist, $5  and  $1.50,  respectively. 

Fraternal  benefit  society. — Filing  certificate,  $15,  and  $10 
annually  thereafter;  license  to  sell  nursery  stock,  $25;  bar 
examlnalion  and  admission  to  practice,  |1B;  for  tte  sale  of 
liquor  on  each  dining  or  buffet  car,  $50  annually;  water  per- 
mit, $2.  recording  same,  $1;  examination  and  report  on  min- 
ing claim,  $25.  and  $25  per  day  additional  for  services  of  state 
geoioi^  flir  mnUns  dstaflst  alaMaMBt  and  report;  llltac 
mine  statement.  $1. 

By  secretary  of  state. — Certificate  and  seal,  $1;  filing  each 
paper,  $1;  oonnnlssion  to  a  notary,  $6;  commlnrion  to  n  eoaa- 
missioner  of  deeds,  $5;  extradition  writ,  $5;  filing  trade- 
mark  certificate,  $5;  recording  contract  fw  the  sate  of  rail- 
road property,  $8 ;  and  other  minor  feea 

By  the  oosmlssioner  of  public  lands.— JWna  apfUCaHsn  to 
lease  or  purcli.iso  land.  ,$1 :  recording  sjinie,  for  each  10(>  aCMS 
or  less,  $4,  and  for  each  additional  160  acres  or  fraction.  |2; 
recording  each  lease  of  mie  section,  $M,  and  for  each  addl» 
tional  160  acres  or  fraction,  $2;  recording  each  mineral  lease 
of  160  acres  or  less,  $10,  and  for  each  additional  160  acres  or 
fraction,  $2;  for  granting  and  recording  right  of  way,  $5; 
certificate  of  porduwe  of  one  section  or  less,  92,  and  for  eadi 
additional  section  or  fraction.  50  cents:  <lu)ilic;ite  certificate  of 
purchase,  $2;  recording  patent,  $2;  recording  assignment  of 
lease,  80  cents. 

supreme  court — For  declaration  of  Intention  proeetd" 
Ings.  $10;  certificate  of  citizenshii).  .$2..50:  wrtificate  to  an 
attorney  to  practice,  $3;  doclcetiug  each  action,  $1;  euteffag 
deeroe,  ft;  ant  eecttfa  adasr  fiBia 


TAXATION  AND  REVENUE  SYSTEMS— WYOMING. 


Beeordfng  or  mnkln^  certified  copy  of  any  docament,  |l 
tiie  first  folio  and  15  cents  for  eadi  snbaegnent  folio. 

w»  rm  iircoia  viz. 
Utam  !■  no  imPimg  iux  in  WjimiiiiiiiE* 
Oxnmr  Bjevenuxs. 


ne  iat  oomitif  M'  for 


The  property  indiidcd  and 
oqnalizatioii  thereof  am  ^  m 
rtAte  purposes. 
1.  Bate— 

Omnlgr  ttaife"  .gg|g:'-i||fy|gg'  |^  the  oounky  oomniiE- 
'«if '  wiioh  tiie  aggregatOi  Imiiidnig  liio  geuunl 
Us,  18  limited  to  13  miBs  m  tine  doUftr,  exclu- 
«Te  of  state  rereniie  and  tbe  padmenl  of  ^  pvblie 
drtit  and  interest  thereon. 

The  board  of  county  cOTimissioners  may  levy  a  tax, 
not  to  exceed  2  miUs  on  the  dollar,  for  the  construc- 
tion  of  Inidges,  faetwoin  ooontieB;  alio  one  not  to  ex- 
oiid  imi  fi^wntli  of  i  for  oonniiy^  IBivaiy  pufponsj 
■■ilntaz  noliofliieeidaz«tanlliflof  1  mill  for  gomnl 
■diool  pmiMiaii.  The  county  oammiasioneKS  ai||f||||; 
nnally  to  expend  from  the  revenue  a  sum  not  to  ex- 
ceed 2  mills  on  each  dollar  of  the  assessed  value  of 
lie  taxable  property  in  the  county  for  the  support  of 
llie  poor  tmi  Inuitios;  and  an  amiNnit  not  to  <>ww>d.  3 

t.  V^MeeHom — 

CMlection  is  made  %  tiie  eonlf  Ifi—ifiir"  the 
at  for  ^itate 


Undo:  the  prorisions  of  the  constitution  each  county 
a  poll  tax  of  $2  on  every  person  between  the 
of  21  and  50  years  for  school  purposes.  It  is  the 
dniy  of  tibe  aaseasor  to  prepare  a  list  of  the  poUs,  and 
tiie  tax  wImu  proper^  amwid  beeoiwiii  doe  and  pay* 
aUe  on  the  delivwy  of  tho  tax  liit  to  tiie  tieamuer. 
jtwHilwiii  of  tiie  fire  d^Mrtment  and  their  wiyea, 
and  activv.  memlieca  'Of'  the  atate  national  gnaid,  are 
exempt. 

Delinquent  poll  taxes  may  be  collected  by  the  sale  of 
the  taxpayer's  property.  From  the  prooeeds  of  waxh. 
n  ale  the  oolleetor  dedieli  the  aaoout  of  the  tax  and 
$1  at  Ua  ii%  ^■i'l  litiim  tiw^  igiggggg^^  ig  ^10. 
payer. 

The  county  commissioners  may  levy  on  males  be- 
tuecn  21  and  50  years  of  age  a  special  road  tax  of  $2, 
nMdh  is  to  be  collected  according  to  road  districts, 
and  may  be  worked  out.  Members  of  fire  companies 
maJt  of'     stale  nuitiiHiwI'  ffuard  un  oxmnot. 


Ifee  entire  rec^pts  from  tbe  inheritaaee  tax  Impowd  by 
fUe  state  are  retained  lif  tie  eonntjr  la  iMeh  collecteA  and 

an  need  for  the  sole  purpose  of  the  Improvement  of  conntgr 
and  one-lialf  of  tlie  2^  per  coit  tax  against  insuranoe 

^1110  iml*  mn»Mm\  COHMMBBtiflK  ISK  aflflflliBg  tO  tiM 


are  inoed  by  the  dierif!  joi  cadi  county  as 
iidlows: 

Anetkmsef.  pawaasatjy  leeatsd,  #00  per  year; 

and  peddlers  generally.  $300  per  year;  pawnbrokers,  $25 
quarter ;  intelligence  office.  $15  per  quarter ;  exhibition,  $10  to 
$50  pee  day;  cfKoses,  $50  per  day;  gaming  licenaeo  faro, 
■MBla^  kenob  iwido»  lansqnenet,  roulette,  vtngt  et  tm,  and 
craps,  $1.50  per  quarter;  billiard  table  license,  not  for  private 
use,  $5  per  quarter;  bowling  alley,  $10  per  quarto:;  game 
Mb— a>  |i  P«g  —ma,  to  aawf eeliaito,  migrtdea,  W  liqaor 
licenses — sale  within  5  miles  of  a  railway  station  or  town,  city, 
or  Tillage,  $1,000  per  annum ;  wholesale  dealers,  $900  per  an- 
num ;  car  liqtior  Uoense,  $10  per  car.  License  taxes  for  Uqnor 
•dUag,  billiard  tables,  and  other  gaoM  or  games  within  the 
corporate  limits  of  any  city,  village,  or  town  go  to  the  mnnlci- 
IMiUty.  Inspection  of  horses  or  mules  about  to  be  shipped  or 
fliliea  Mt  ef  atato  (iteittF  of  cumly  is  laapeetor),  15  eeata 
I>er  head.  Itinerant  vendors — on  foot,  $5;  on  bicycle,  $50; 
one-horse  Tdilcle,  $200;  two  or  more  horses,  $300;  automobile, 
$200;  traTeUng  by  any  other  manner,  $2S0;  doing  buHwas  ia 
any  boUdlag;  tMC  car,  or  boat,  $250;  each  aaiitMit  ts  itiair* 
aat  veaiar,  |K  BaeC  peddlor'a  lieenai^  |& 


MuKiciPAii  RavuiunB* 


1.  Bate — 

The  property  subject  to  mrmidpal  taxation  is  the 
same  as  that  subject  to  taxation  by  the  state  and 
county.  Incorporated  towns  and  cities  make  tiidr  own 
aiBUMiiiimt  roUsi  hownm,  aad  hnwn  Ikrir  own  boards 

of  equalisataon. 

2.  Rate— 

No  incorporated  city  or  town  shall  levy  a  tax  to 
exceed  8  mills  on  the  dollar,  except  for  the  payment 
of  its  public  debt  and  interest  thereon. 

In  1911  an  act  was  passed  making  it  unlawful  for  any  city 
or  town  to  lety  a  tax  Ibr  dty  or  towa  iwiiiuaMi  wkick  wHI 

produce  a  sum  of  money  increasing  by  more  than  2  per  cent 
the  total  produced  within  their  respective  Jurisdictions  for 
the  preceding  year,  except  that  by  proper  vote  a  fknrtlwr  ia* 
crease  nay  be  avttoriasd  tor  oao  year,  but  thereafter  the 
ndditlonnl  sums  raised  by  such  specially  anthorized  levy  shall 
not  be  taken  into  account  in  computing  the  authorised  2  per 
eonc  aanaal  iaersaaa  in  Oe  tavy. 

Tans  are  ooiieeted  by  thi  iiiiii  or  city  treaauw. 

B.  fOU.  TAnS. 

Cities  and  towns  do  not  levy  a  poll  tax.  The  resi- 
dents of  municipalities,  howvver,  are  anl^Seet  to  the 
oonn^  poll  tax  hoth  for  aohool  and  road  pnrpcwfc 


TAXAHOK  AND  BEVENUE  gY8TEII&-WYOMINa 


CS»  TH>  IMIUBU'AMCa  TAX. 

Thers  is  no  mnnieipal  inherituioe  tax. 

D.  CORFOKATIOK  TAXES. 

Cities  gnmtlng  exclusive  franchises  for  water  or  ll^^t,  or 
any  franchises  tor  street  railways  or  deetric  or  gas  Ui^itlng 
or  heating  must  contract  to  reoetve  at  least  one-fifth  of  all 

the  net  earnings  and  revenues  In  excess  of  6  per  cent  net 
profits  iii>on  the  capital  actually  Invested  under  such  franchise. 

S.  BUSUiliSS  TAXES,  LIGENSES,  AND  FEES. 

All  taxes  on  licenses  Issued  by  the  county  for  the  sale  of 
liquors,  keeping  billiard  tables,  or  other  game  or  games,  when 
the  liceBsee  carries  on  tte  Iwiwlneas  wttbln  tiM  eeq^oate  Itifr- 
ito  Ot  aay  incorporated  town,  city,  or  village,  is  to  be  collected 
by  the  municlpalUar  sad  afipUed  to  the  fenoral  revenue  pur- 
poses thereof. 

Cities  have  power  to  raise  revenue  by  eSlleettBg  license  taxes 

on  any  corporations  or  businesses  within  the  limits  of  the  city, 
including  the  sale  of  liquor.  Tlie  licmse  tax  on  dogs  is  from 
$1  to  $S. 

UMWipMated  towns  may  license  and  tax  Ami,  hucksters, 
peddlers,  pawnbrokers,  exhibitions,  shows,  the  sale  of  liquors. 
Ulliard  tables,  bowling  alleys,  and  other  games^  drays,  hacks 
and  earytagea.  and  otter  vaUdca  as  tfie  tswa  eoaaett  avy 
yrsnctlbe. 

rnderwriters  are  required  to  pay  to  cities  a  duty  or  rate  of 
1  per  oent  upon  the  amoant  of  all  prendams. 

School  Re\'enues. 

Hie  county  is  subdivided  by  the  county  superin- 
tendent of  schools  into  school  districts,  not  to  exceed 
25  districts  to  a  population  of  10,000.  The  tax  limit 
for  school  purposes  by  local  stihool  disteicts  is  3^  mills, 
except  that,  by  proper  vote,  etc,  tiM  rate  may  be  in- 
creased to  a  maximnm  of  8^  mills.  The  comity  assessor 
at  the  time  of  making  the  county  assessment  also  as- 
sesses the  property  of  the  district.  The  board  of 
county  commissioners  equalizes  the  assessment  of  the 
several  school  districts.  There  is  levied  by  the  county 
oonmiissioners  at  the  time  of  the  levy  for  comity  pur- 
poses the  tax  Tolsd  in  tiie  district,  upon  the  district 
assesHMnt,  and  upon  that  of  railroad  and  telegraph 
property  as  made  by  the  state  board  of  equalization. 
Collection  is  made  by  the  county  treasuxer  the  same  as 
for  county  taxes. 

The  general  county  levy  for  school  purposes  is 
limited  to  $  mills.  The  |2  poll  tax  is  for  county  sdiool 
purposen 


fi75 

Apportionment  of  school  funds  in  the  county  treas- 
ury is  made  by  the  county  superintendent  as  follows: 
$150  to  each  school  district  for  the  payment  of 
teachers,  and  all  moneys  remaining  pro  rata  in  ac- 
cordance wilh  the  number  of  pupils,  except  that  all 
poll  taxes  collected  for  school  purposes  by  the  county 
treasurer  are  to  be  paid  over  to  the  sdnxd  dirtnct  in 
which  they  were  collected. 

All  fines  and  penalties  under  the  general  laws  of 
the  state  belong  to  the  public  school  fund  of  the  re- 
spective counties. 

ItBOISLATIOX  AFFECTING  REVENUE  LAWS:  1918. 

Shares  <tf  stock  of  all  banks,  banking  associations,  loan 
or  investment  companies  organized  under  state  laws  or  of  the 
United  States,  are  assessed  on  the  par  value  thereof  in  the 
naoM  of  the  AarAoMer  to  Oe  €Htf  or  comity  where  andi 
bank,  etc..  Is  located.  The  surplus  and  undivided  profits  are 
assessed  to  the  shareholders,  provided,  tiiat  only  the  surplus 
and  nndlvided  profits  of  soeh  aasodatioD  or  company  as  ex- 
ceeds 00  per  cent  of  the  capital  stock  th/esKot  is  assessed. 

Sheep  or  bucks  driven  into  the  state  are  to  l>e  Inspected, 
for  which  a  fee  is  charged  as  follows:  3  cents  per  head  for 
aiieepi.  and  2B  eeate  tor  total  anriMr  of  boeka.  Vees  to  tie 
paid  into  state  treassxy  to  cMdtt  of  the  riieep  toapecHoii  and 
indemnity  fund. 

The  state  board  of  live  stock  coDUolKAonmi  oolleet  a  fee  of 
|l  Itoraoorftislwaada^eto.  Feea  tor  the  toapoctloa  faad.** 

Onporatlons  pay  anoocupatioa  tax  as  follows: 

Not  orgaateed  for  profit,  no  capital  atotk,  $5;  capital  stock 

$10,000  or  less.  $10;  over  $16||000  to  $K.00»>,  $15;  over  $25,000 
to  $S0,00O,  $20;  over  $50,000  to  |100,000,  $25.  If  capital  stock 
is  more  than  $100,000,  $25,  pins  20  eeato  tor  eadi  addittonal 
$1,000  of  capital  stock  in  excess  therein  Por  ming  aOMOd- 
ments  increasing  Ciipital  stoclv.  same  rate  as  OflSlnal.  IVir 
filhig  other  amendments,  $5.  For  filing  each  certUted  copy  of 
charter  or  ameadment  theteto.  of  a  foreisa  oorporatlOB.  the 
foes  are  the  giinie  as  for  domestic  corporations. 

Embalmers,  $15  for  the  first  year  and  $2  annually  there- 
after: rocordinft  cattle  bnuid.  fl;  eertlfled  copy  of  aune.  10 
cents;  trapper's  permit,  |S. 

The  tax  on  Wyoming  live  stock  which  grazes  part  of  the  year 
in  another  state  is  to  be  based  on  the  proiiortionate  time  it  Is 
In  Wyoadng.  ▲  reelprocity  tax  waa  proTlded  for  on  live  stock 
belonging  In  aaetter  atate  hot  ^idi  graaea  part  <A  the  year  to 
Wyoming. 

Tbe  Ueeaatog  of  an  antoBMMles  osinK  paUlc  Mi^iwaya  was 

provided  for  and  requiring  an  annual  fee  of  $4  in  addition  to 
small  service  fees.  Automobiles  are  to  be  taxed  as  personal 
property,  but  the  law  provides  that  no  lloenae  toe  aiiall  be 
eoOaelai  fer  cltti%  towai,  or  ooaatlea 


*^JJiiI/ilIi«llMi'i'^^''S'^  LIBRARIES 


NEH 


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